{"id":1386,"date":"2026-10-14T10:32:34","date_gmt":"2026-10-14T08:32:34","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1386"},"modified":"2026-10-14T10:13:16","modified_gmt":"2026-10-14T08:13:16","slug":"services","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/fr\/services\/","title":{"rendered":"Services"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1386\" class=\"elementor elementor-1386 elementor-18\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a151913 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"a151913\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-134ed59 e-con-full ca-wrap ca-gap24 e-flex e-con e-parent\" data-id=\"134ed59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6f96d ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2b6f96d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/fr\/\">Accueil<\/a> &nbsp;\/&nbsp; Services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e22a8c ca-h1 elementor-widget elementor-widget-heading\" data-id=\"8e22a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"soft\">Services d'audit<\/span> <br>et de <span class=\"r\">conseil<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cac278 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cac278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Quatorze services, une seule exigence\u202f: audit, examens ind\u00e9pendants et conseil, organis\u00e9s selon ce que votre entit\u00e9 doit r\u00e9soudre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0122d81 elementor-widget elementor-widget-html\" data-id=\"0122d81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-jump\"><a href=\"#cumplir\">01 \u00b7 Se conformer<\/a><a href=\"#justificar\">02 \u00b7 Justifier<\/a><a href=\"#decidir\">03 \u00b7 D\u00e9cider<\/a><a href=\"#mejorar\">04 \u00b7 Am\u00e9liorer<\/a><a href=\"#defender\">05 \u00b7 D\u00e9fendre<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b48fed e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4b48fed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4cf4518 e-con-full ca-group e-flex e-con e-parent\" data-id=\"4cf4518\" data-element_type=\"container\" data-e-type=\"container\" id=\"cumplir\">\n\t\t<div class=\"elementor-element elementor-element-47febe4 e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"47febe4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56a67ff elementor-widget elementor-widget-html\" data-id=\"56a67ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">01<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef424aa ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"ef424aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Se conformer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840102f ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"840102f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Audit obligatoire et volontaire de l&rsquo;information financi\u00e8re et non financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92313de e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"92313de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-cb53892 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cb53892\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-comptes-annuels\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f65127a elementor-widget elementor-widget-html\" data-id=\"f65127a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c1b4c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"37c1b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit des comptes annuels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cdc1d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cdc1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nous r\u00e9alisons des audits d&rsquo;\u00e9tats financiers selon les plus hautes exigences de qualit\u00e9 et de rigueur professionnelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f795e elementor-widget elementor-widget-html\" data-id=\"02f795e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Audit obligatoire<\/span><span>Audit volontaire<\/span><span>Comptes consolid\u00e9s<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9d462 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed9d462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-8d76fc6 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8d76fc6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-secteur-public\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1731185 elementor-widget elementor-widget-html\" data-id=\"1731185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1501893 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1501893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit du secteur public<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55b1d32 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"55b1d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Audit sp\u00e9cialis\u00e9 conforme aux normes d&rsquo;audit du secteur public espagnol (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66cb3f4 elementor-widget elementor-widget-html\" data-id=\"66cb3f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Assistance \u00e9conomique et comptable aux collectivit\u00e9s locales<\/span><span>Gestion patrimoniale des collectivit\u00e9s locales<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6d3565 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b6d3565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-82ca485 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"82ca485\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/rapports-speciaux\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8048f elementor-widget elementor-widget-html\" data-id=\"5f8048f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b64686 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0b64686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rapports sp\u00e9ciaux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3db59f5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3db59f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un large \u00e9ventail de rapports sp\u00e9ciaux et de missions d&rsquo;assurance adapt\u00e9s \u00e0 vos besoins.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be5648 elementor-widget elementor-widget-html\" data-id=\"4be5648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Examen limit\u00e9 (ISRE 2400)<\/span><span>Proc\u00e9dures convenues (ISRS 4400)<\/span><span>Augmentation et r\u00e9duction de capital<\/span><span>Compensation de cr\u00e9ances<\/span><span>Apports en nature<\/span><span>Transformation de soci\u00e9t\u00e9s<\/span><span>Fusions et scissions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7102489 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7102489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-15914e5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"15914e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/verification-durabilite\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4357b04 elementor-widget elementor-widget-html\" data-id=\"4357b04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0281f7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e0281f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Durabilit\u00e9 et information non financi\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8392544 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8392544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>V\u00e9rification des informations en mati\u00e8re de durabilit\u00e9 conform\u00e9ment \u00e0 la r\u00e9glementation en vigueur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e4f0e0 elementor-widget elementor-widget-html\" data-id=\"9e4f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Rapports de durabilit\u00e9 (CSRD)<\/span><span>D\u00e9claration non financi\u00e8re (loi 11\/2018)<\/span><span>V\u00e9rification ind\u00e9pendante ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e1948 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"51e1948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06834af e-con-full ca-group e-flex e-con e-parent\" data-id=\"06834af\" data-element_type=\"container\" data-e-type=\"container\" id=\"justificar\">\n\t\t<div class=\"elementor-element elementor-element-f0e04ea e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"f0e04ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-035e1ec elementor-widget elementor-widget-html\" data-id=\"035e1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">02<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615299d ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"615299d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Justifier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25a48d2 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"25a48d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Revue des comptes justificatifs de subventions pour que l&rsquo;aide arrive sans retard ni reversement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1546c4 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"c1546c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-240d9fa e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"240d9fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-subventions\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-999b78a elementor-widget elementor-widget-html\" data-id=\"999b78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 12l2 2 4-4\"\/><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f56ab ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b5f56ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit de subventions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eed074 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7eed074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>V\u00e9rification et certification de subventions publiques et priv\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3830951 elementor-widget elementor-widget-html\" data-id=\"3830951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Fonds europ\u00e9ens<\/span><span>Projets de recherche, d\u00e9veloppement et innovation<\/span><span>Aides r\u00e9gionales<\/span><span>Organismes sans but lucratif et consortiums<\/span><span>Subventions pluriannuelles<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d4538 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c6d4538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee9fe7e e-con-full ca-group e-flex e-con e-parent\" data-id=\"ee9fe7e\" data-element_type=\"container\" data-e-type=\"container\" id=\"decidir\">\n\t\t<div class=\"elementor-element elementor-element-e3cfb9e e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"e3cfb9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d49cf3c elementor-widget elementor-widget-html\" data-id=\"d49cf3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">03<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6cc16 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"4c6cc16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9cider<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c3d9e ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"e1c3d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une information ind\u00e9pendante avant d&rsquo;acheter, de vendre, de financer ou de r\u00e9orienter votre entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0493859 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"0493859\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b909871 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b909871\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e58cc1 elementor-widget elementor-widget-html\" data-id=\"1e58cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad805a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ad805a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Due diligence financi\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84f728b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"84f728b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Analyse approfondie lors d&rsquo;op\u00e9rations de cession, d&rsquo;acquisition et de restructuration d&rsquo;entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7a708 elementor-widget elementor-widget-html\" data-id=\"5b7a708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Due diligence financi\u00e8re<\/span><span>Due diligence fiscale<\/span><span>Due diligence sociale<\/span><span>Capital-investissement et family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd360fe ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bd360fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4e7af84 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4e7af84\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/evaluation-entreprises\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e03a8d elementor-widget elementor-widget-html\" data-id=\"5e03a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5c2ee ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6d5c2ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9valuation d'entreprises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad84fc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8ad84fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valuations ind\u00e9pendantes de soci\u00e9t\u00e9s, de fonds de commerce et d&rsquo;actifs d&rsquo;entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3314c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6a3314c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e94d83c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e94d83c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/plans-viabilite\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be323e2 elementor-widget elementor-widget-html\" data-id=\"be323e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1f1b6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0c1f1b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plans de viabilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf03aa ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3bf03aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valuation de business plans et analyse de la viabilit\u00e9 \u00e9conomique et financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e105c85 elementor-widget elementor-widget-html\" data-id=\"e105c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Restructuration financi\u00e8re<\/span><span>Business plans<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5728ffc ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5728ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-05663cd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"05663cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/strategie-entreprise\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65ce97d elementor-widget elementor-widget-html\" data-id=\"65ce97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea64407 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ea64407\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Strat\u00e9gie d'entreprise et contr\u00f4le de gestion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f8609 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"62f8609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Conseil en planification strat\u00e9gique, avec une approche personnalis\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69af116 elementor-widget elementor-widget-html\" data-id=\"69af116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Conseil financier et strat\u00e9gique<\/span><span>Mise en place du contr\u00f4le interne<\/span><span>Manuels de proc\u00e9dures<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00d5109 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"00d5109\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-3d2c44a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3d2c44a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/comites-direction\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03eb35e elementor-widget elementor-widget-html\" data-id=\"03eb35e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.5\"\/><path d=\"M3 20c0-3.3 2.7-6 6-6s6 2.7 6 6M15 20c0-2.5 1.3-4.5 4-5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ede81c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ede81c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Participation aux comit\u00e9s de direction<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b0b248 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4b0b248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assistance technique \u00e0 la direction dans la prise de d\u00e9cisions strat\u00e9giques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f82298 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0f82298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae3eb7d e-con-full ca-group e-flex e-con e-parent\" data-id=\"ae3eb7d\" data-element_type=\"container\" data-e-type=\"container\" id=\"mejorar\">\n\t\t<div class=\"elementor-element elementor-element-c33e7ec e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"c33e7ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2abba7 elementor-widget elementor-widget-html\" data-id=\"a2abba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">04<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-948926b ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"948926b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Am\u00e9liorer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b991ffc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b991ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Diagnostic de la gestion, des processus et de la qualit\u00e9 de l&rsquo;information financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e61acaf e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"e61acaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-7e9db42 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7e9db42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-performance\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d37cc6 elementor-widget elementor-widget-html\" data-id=\"7d37cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f7cf35 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7f7cf35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit de performance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2694c8d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2694c8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valuation de la performance globale d&rsquo;une entreprise au-del\u00e0 de l&rsquo;information financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ff4f23 elementor-widget elementor-widget-html\" data-id=\"5ff4f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Organismes sans but lucratif<\/span><span>Ordres professionnels<\/span><span>Contr\u00f4le de gestion et budg\u00e9taire<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d28486 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"9d28486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4d51d13 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4d51d13\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-services\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-541147f elementor-widget elementor-widget-html\" data-id=\"541147f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9904da8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9904da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit des services<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d76c75a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"d76c75a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9valuation des services et de l&rsquo;application des politiques de r\u00e9mun\u00e9ration, notamment dans l&rsquo;h\u00f4tellerie et la restauration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32eb501 elementor-widget elementor-widget-html\" data-id=\"32eb501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>H\u00f4tels, loisirs et restauration<\/span><span>Audit des r\u00e9mun\u00e9rations<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5fe646 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b5fe646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-7d0328b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7d0328b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/etablissement-comptes-annuels\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68588e1 elementor-widget elementor-widget-html\" data-id=\"68588e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8830e11 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8830e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9tablissement des comptes annuels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-894e1d7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"894e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9tablissement professionnel des comptes annuels pour les soci\u00e9t\u00e9s qui souhaitent am\u00e9liorer la qualit\u00e9 de leur information financi\u00e8re. En raison d&rsquo;une exigence l\u00e9gale, nous ne fournissons ce service qu&rsquo;aux entit\u00e9s dont nous ne sommes pas les auditeurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2226bc4 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2226bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bd1a53 e-con-full ca-group e-flex e-con e-parent\" data-id=\"8bd1a53\" data-element_type=\"container\" data-e-type=\"container\" id=\"defender\">\n\t\t<div class=\"elementor-element elementor-element-44b7eeb e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"44b7eeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b0e9bf elementor-widget elementor-widget-html\" data-id=\"8b0e9bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">05<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9527e91 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"9527e91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9fendre<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc9742 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4dc9742\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Des rapports ayant valeur probante devant les juridictions et en arbitrage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4af6fb0 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"4af6fb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-f26a3b8 e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f26a3b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/expertise-judiciaire\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a747d elementor-widget elementor-widget-html\" data-id=\"c7a747d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3v18M5 7h14M7 7l-3 7a3 3 0 006 0zM17 7l-3 7a3 3 0 006 0z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f28b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"56f28b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Expertises judiciaires et forensic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe8e3d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"abe8e3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assistance technique dans les litiges et pr\u00e9vention de la fraude.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94f2397 elementor-widget elementor-widget-html\" data-id=\"94f2397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Proc\u00e9dures judiciaires et arbitrales<\/span><span>Insolvabilit\u00e9 et pr\u00e9-insolvabilit\u00e9<\/span><span>Investigation de fraudes<\/span><span>Cash tracing<\/span><span>Preuves num\u00e9riques<\/span><span>Pr\u00e9judices et manque \u00e0 gagner<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a6f6b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"96a6f6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a119292 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a119292\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b537b2c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b537b2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d25351e e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"d25351e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cb8cf ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a8cb8cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4bf8b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3d4bf8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avant de choisir un <span class=\"r\">service<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d584ee4 e-con-full narrow ca-gap24 e-flex e-con e-parent\" data-id=\"d584ee4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c55f10c ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c55f10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quelle diff\u00e9rence y a-t-il entre un audit obligatoire et un audit volontaire\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2061\"><p>L&rsquo;audit obligatoire est impos\u00e9 par la loi\u202f: par exemple, l&rsquo;art. 263 de la loi espagnole sur les soci\u00e9t\u00e9s de capitaux (LSC) pour les soci\u00e9t\u00e9s qui d\u00e9passent, pendant deux exercices cons\u00e9cutifs, deux des seuils suivants\u202f: 2\u202f850\u202f000\u00a0\u20ac de total du bilan, 5\u202f700\u202f000\u00a0\u20ac de montant net du chiffre d&rsquo;affaires ou 50 salari\u00e9s. L&rsquo;audit volontaire est d\u00e9cid\u00e9 par l&rsquo;entit\u00e9 elle-m\u00eame, par exemple pour le pr\u00e9senter \u00e0 des banques, des associ\u00e9s ou des acqu\u00e9reurs. Le travail et les normes techniques (NIA-ES) sont les m\u00eames.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Le m\u00eame cabinet peut-il auditer les comptes et les \u00e9tablir\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2062\"><p>Non. La <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">loi espagnole 22\/2015 relative \u00e0 l&rsquo;audit des comptes<\/a> interdit \u00e0 l&rsquo;auditeur de fournir \u00e0 l&rsquo;entit\u00e9 audit\u00e9e des services tels que la tenue de la comptabilit\u00e9 ou la pr\u00e9paration des \u00e9tats financiers. C&rsquo;est pourquoi nous n&rsquo;\u00e9tablissons les comptes annuels que d&rsquo;entit\u00e9s que nous n&rsquo;auditons pas et, avant d&rsquo;accepter toute mission, nous v\u00e9rifions l&rsquo;absence d&rsquo;incompatibilit\u00e9.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Intervenez-vous dans toute l'Espagne\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2063\"><p>Oui. Nous travaillons pour des entreprises, des fondations, des coop\u00e9ratives et des entit\u00e9s publiques de toutes les communaut\u00e9s autonomes. Une bonne partie du travail est coordonn\u00e9e \u00e0 distance et nous nous d\u00e9pla\u00e7ons dans vos locaux lorsque la mission l&rsquo;exige.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Comment le devis est-il \u00e9tabli\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2064\"><p>Chaque proposition est \u00e9tablie sur mesure\u202f: elle d\u00e9pend de la taille de l&rsquo;entit\u00e9, du secteur, de la complexit\u00e9 de ses op\u00e9rations et de l&rsquo;\u00e9tendue des travaux. Apr\u00e8s un premier \u00e9change, nous vous adressons une proposition \u00e9crite, sans engagement.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quelles normes appliquez-vous\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2065\"><p>La r\u00e9glementation espagnole\u202f: la loi 22\/2015 relative \u00e0 l&rsquo;audit des comptes (LAC) et son r\u00e8glement d&rsquo;application (d\u00e9cret royal 2\/2021), les normes internationales d&rsquo;audit adapt\u00e9es pour l&rsquo;Espagne (NIA-ES), les NIA-ES-SP dans le secteur public, le plan comptable g\u00e9n\u00e9ral espagnol (PGC) et les r\u00e9solutions de l&rsquo;Institut espagnol de la comptabilit\u00e9 et de l&rsquo;audit (ICAC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2066\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2066\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quelle diff\u00e9rence y a-t-il entre un audit, un examen limit\u00e9 et un rapport de proc\u00e9dures convenues\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2066\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2066\"><p>Dans un audit des comptes, l&rsquo;auditeur exprime une opinion avec une assurance raisonnable sur le fait que les comptes donnent une image fid\u00e8le, en appliquant les NIA-ES. Dans un examen limit\u00e9 (norme ISRE 2400), les travaux sont moins \u00e9tendus, reposent surtout sur des demandes d&rsquo;informations et des proc\u00e9dures analytiques, et la conclusion offre une assurance mod\u00e9r\u00e9e. Dans un rapport de proc\u00e9dures convenues (ISRS 4400), il n&rsquo;y a pas d&rsquo;opinion\u202f: l&rsquo;auditeur met en \u0153uvre les proc\u00e9dures convenues et expose ses constatations pour que vous ou un tiers en tiriez vos propres conclusions. Nous vous aidons \u00e0 d\u00e9terminer celle qui correspond \u00e0 votre besoin dans la page <a href=\"\/fr\/services\/rapports-speciaux\/\">rapports sp\u00e9ciaux<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2067\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2067\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">De quel service ai-je besoin pour acheter, vendre ou faire entrer un investisseur\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2067\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2067\"><p>G\u00e9n\u00e9ralement d&rsquo;une <a href=\"\/fr\/services\/due-diligence\/\">due diligence<\/a>, pour conna\u00eetre les risques financiers, fiscaux et sociaux avant de signer, et d&rsquo;une <a href=\"\/fr\/services\/evaluation-entreprises\/\">\u00e9valuation de l&rsquo;entreprise<\/a>, pour n\u00e9gocier le prix sur une base objective. Si l&rsquo;op\u00e9ration prend la forme d&rsquo;une augmentation de capital, d&rsquo;un apport en nature ou d&rsquo;une fusion, un rapport sp\u00e9cial de l&rsquo;auditeur ou d&rsquo;un expert ind\u00e9pendant peut en outre \u00eatre n\u00e9cessaire.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2068\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2068\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Que signifie un rapport d'audit avec r\u00e9serves\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2068\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2068\"><p>L&rsquo;auditeur peut exprimer quatre types d&rsquo;opinion. Opinion sans r\u00e9serve\u202f: les comptes donnent une image fid\u00e8le. Opinion avec r\u00e9serves\u202f: ils la donnent, sauf pour un ou plusieurs points pr\u00e9cis, comme une erreur ou une limitation de l&rsquo;\u00e9tendue des travaux, qui sont expliqu\u00e9s dans le rapport. Opinion d\u00e9favorable\u202f: les erreurs sont si importantes et g\u00e9n\u00e9ralis\u00e9es que les comptes ne refl\u00e8tent pas l&rsquo;image fid\u00e8le. Impossibilit\u00e9 d&rsquo;exprimer une opinion\u202f: l&rsquo;auditeur n&rsquo;a pas pu obtenir d&rsquo;\u00e9l\u00e9ments probants suffisants pour se prononcer. Une r\u00e9serve n&rsquo;est pas forc\u00e9ment grave, mais les banques, les associ\u00e9s et les administrations la lisent avec attention\u202f; c&rsquo;est pourquoi nous vous expliquons \u00e0 l&rsquo;avance tout point susceptible d&rsquo;y donner lieu, afin que vous puissiez le corriger avant l&rsquo;arr\u00eat\u00e9 des comptes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2069\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2069\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Combien de temps \u00e0 l'avance faut-il confier l'audit\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2069\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2069\"><p>Id\u00e9alement, avant la cl\u00f4ture de l&rsquo;exercice. La loi espagnole sur les soci\u00e9t\u00e9s de capitaux exige que l&rsquo;auditeur soit nomm\u00e9 avant la fin de l&rsquo;exercice \u00e0 auditer (art. 264.1), et s&rsquo;y prendre \u00e0 temps permet de planifier l&rsquo;assistance \u00e0 l&rsquo;inventaire physique des stocks, d&rsquo;anticiper les zones de risque et de respecter sereinement les d\u00e9lais d&rsquo;arr\u00eat\u00e9, d&rsquo;approbation et de d\u00e9p\u00f4t des comptes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20610\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-20610\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quels documents devrai-je pr\u00e9parer\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20610\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-20610\"><p>Chaque mission a sa propre liste, que nous vous envoyons au d\u00e9marrage. \u00c0 titre indicatif, on demande g\u00e9n\u00e9ralement\u202f: la balance g\u00e9n\u00e9rale et le grand livre, les comptes annuels de l&rsquo;exercice pr\u00e9c\u00e9dent, les rapprochements bancaires, l&rsquo;inventaire des stocks et des immobilisations, les contrats, actes notari\u00e9s et proc\u00e8s-verbaux importants de l&rsquo;exercice, ainsi que la documentation relative aux emprunts, aux subventions et aux litiges. Nous \u00e9changeons les documents par des moyens s\u00e9curis\u00e9s et vous indiquons ce qui est indispensable et ce qui peut \u00eatre fourni plus tard.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20611\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-20611\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Pouvez-vous intervenir comme experts dans un proc\u00e8s ou un arbitrage\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20611\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-20611\"><p>Oui. Nous \u00e9tablissons des rapports d&rsquo;expertise \u00e9conomique et comptable pour des proc\u00e9dures judiciaires et arbitrales (\u00e9valuation de pr\u00e9judices et de manque \u00e0 gagner, ajustements de prix, analyse d&rsquo;op\u00e9rations, situations d&rsquo;insolvabilit\u00e9) et nous comparaissons pour les confirmer et r\u00e9pondre aux questions des parties et du tribunal. Plus d&rsquo;informations dans la page <a href=\"\/fr\/services\/expertise-judiciaire\/\">expertises judiciaires et forensic<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20612\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-20612\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Comment prot\u00e9gez-vous les informations confidentielles de notre entreprise\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20612\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-20612\"><p>Les auditeurs sont tenus au secret professionnel sur toutes les informations dont ils ont connaissance dans l&rsquo;exercice de leur activit\u00e9 (art. 31 de la loi espagnole 22\/2015 relative \u00e0 l&rsquo;audit des comptes). En outre, nous traitons les donn\u00e9es personnelles conform\u00e9ment au r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (RGPD), nous \u00e9changeons les documents par des moyens s\u00e9curis\u00e9s et nous limitons l&rsquo;acc\u00e8s aux membres de l&rsquo;\u00e9quipe affect\u00e9e \u00e0 votre mission.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence y a-t-il entre un audit obligatoire et un audit volontaire\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;audit obligatoire est impos\\u00e9 par la loi\\u202f: par exemple, l&rsquo;art. 263 de la loi espagnole sur les soci\\u00e9t\\u00e9s de capitaux (LSC) pour les soci\\u00e9t\\u00e9s qui d\\u00e9passent, pendant deux exercices cons\\u00e9cutifs, deux des seuils suivants\\u202f: 2\\u202f850\\u202f000\\u00a0\\u20ac de total du bilan, 5\\u202f700\\u202f000\\u00a0\\u20ac de montant net du chiffre d&rsquo;affaires ou 50 salari\\u00e9s. L&rsquo;audit volontaire est d\\u00e9cid\\u00e9 par l&rsquo;entit\\u00e9 elle-m\\u00eame, par exemple pour le pr\\u00e9senter \\u00e0 des banques, des associ\\u00e9s ou des acqu\\u00e9reurs. Le travail et les normes techniques (NIA-ES) sont les m\\u00eames.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Le m\\u00eame cabinet peut-il auditer les comptes et les \\u00e9tablir\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Non. La <a href=\\\"https:\\\/\\\/www.boe.es\\\/buscar\\\/act.php?id=BOE-A-2015-8147\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">loi espagnole 22\\\/2015 relative \\u00e0 l&rsquo;audit des comptes<\\\/a> interdit \\u00e0 l&rsquo;auditeur de fournir \\u00e0 l&rsquo;entit\\u00e9 audit\\u00e9e des services tels que la tenue de la comptabilit\\u00e9 ou la pr\\u00e9paration des \\u00e9tats financiers. C&rsquo;est pourquoi nous n&rsquo;\\u00e9tablissons les comptes annuels que d&rsquo;entit\\u00e9s que nous n&rsquo;auditons pas et, avant d&rsquo;accepter toute mission, nous v\\u00e9rifions l&rsquo;absence d&rsquo;incompatibilit\\u00e9.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Intervenez-vous dans toute l'Espagne\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. Nous travaillons pour des entreprises, des fondations, des coop\\u00e9ratives et des entit\\u00e9s publiques de toutes les communaut\\u00e9s autonomes. Une bonne partie du travail est coordonn\\u00e9e \\u00e0 distance et nous nous d\\u00e9pla\\u00e7ons dans vos locaux lorsque la mission l&rsquo;exige.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment le devis est-il \\u00e9tabli\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Chaque proposition est \\u00e9tablie sur mesure\\u202f: elle d\\u00e9pend de la taille de l&rsquo;entit\\u00e9, du secteur, de la complexit\\u00e9 de ses op\\u00e9rations et de l&rsquo;\\u00e9tendue des travaux. Apr\\u00e8s un premier \\u00e9change, nous vous adressons une proposition \\u00e9crite, sans engagement.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles normes appliquez-vous\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La r\\u00e9glementation espagnole\\u202f: la loi 22\\\/2015 relative \\u00e0 l&rsquo;audit des comptes (LAC) et son r\\u00e8glement d&rsquo;application (d\\u00e9cret royal 2\\\/2021), les normes internationales d&rsquo;audit adapt\\u00e9es pour l&rsquo;Espagne (NIA-ES), les NIA-ES-SP dans le secteur public, le plan comptable g\\u00e9n\\u00e9ral espagnol (PGC) et les r\\u00e9solutions de l&rsquo;Institut espagnol de la comptabilit\\u00e9 et de l&rsquo;audit (ICAC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence y a-t-il entre un audit, un examen limit\\u00e9 et un rapport de proc\\u00e9dures convenues\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dans un audit des comptes, l&rsquo;auditeur exprime une opinion avec une assurance raisonnable sur le fait que les comptes donnent une image fid\\u00e8le, en appliquant les NIA-ES. Dans un examen limit\\u00e9 (norme ISRE 2400), les travaux sont moins \\u00e9tendus, reposent surtout sur des demandes d&rsquo;informations et des proc\\u00e9dures analytiques, et la conclusion offre une assurance mod\\u00e9r\\u00e9e. Dans un rapport de proc\\u00e9dures convenues (ISRS 4400), il n&rsquo;y a pas d&rsquo;opinion\\u202f: l&rsquo;auditeur met en \\u0153uvre les proc\\u00e9dures convenues et expose ses constatations pour que vous ou un tiers en tiriez vos propres conclusions. Nous vous aidons \\u00e0 d\\u00e9terminer celle qui correspond \\u00e0 votre besoin dans la page <a href=\\\"\\\/fr\\\/services\\\/rapports-speciaux\\\/\\\">rapports sp\\u00e9ciaux<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"De quel service ai-je besoin pour acheter, vendre ou faire entrer un investisseur\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>G\\u00e9n\\u00e9ralement d&rsquo;une <a href=\\\"\\\/fr\\\/services\\\/due-diligence\\\/\\\">due diligence<\\\/a>, pour conna\\u00eetre les risques financiers, fiscaux et sociaux avant de signer, et d&rsquo;une <a href=\\\"\\\/fr\\\/services\\\/evaluation-entreprises\\\/\\\">\\u00e9valuation de l&rsquo;entreprise<\\\/a>, pour n\\u00e9gocier le prix sur une base objective. Si l&rsquo;op\\u00e9ration prend la forme d&rsquo;une augmentation de capital, d&rsquo;un apport en nature ou d&rsquo;une fusion, un rapport sp\\u00e9cial de l&rsquo;auditeur ou d&rsquo;un expert ind\\u00e9pendant peut en outre \\u00eatre n\\u00e9cessaire.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Que signifie un rapport d'audit avec r\\u00e9serves\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;auditeur peut exprimer quatre types d&rsquo;opinion. Opinion sans r\\u00e9serve\\u202f: les comptes donnent une image fid\\u00e8le. Opinion avec r\\u00e9serves\\u202f: ils la donnent, sauf pour un ou plusieurs points pr\\u00e9cis, comme une erreur ou une limitation de l&rsquo;\\u00e9tendue des travaux, qui sont expliqu\\u00e9s dans le rapport. Opinion d\\u00e9favorable\\u202f: les erreurs sont si importantes et g\\u00e9n\\u00e9ralis\\u00e9es que les comptes ne refl\\u00e8tent pas l&rsquo;image fid\\u00e8le. Impossibilit\\u00e9 d&rsquo;exprimer une opinion\\u202f: l&rsquo;auditeur n&rsquo;a pas pu obtenir d&rsquo;\\u00e9l\\u00e9ments probants suffisants pour se prononcer. Une r\\u00e9serve n&rsquo;est pas forc\\u00e9ment grave, mais les banques, les associ\\u00e9s et les administrations la lisent avec attention\\u202f; c&rsquo;est pourquoi nous vous expliquons \\u00e0 l&rsquo;avance tout point susceptible d&rsquo;y donner lieu, afin que vous puissiez le corriger avant l&rsquo;arr\\u00eat\\u00e9 des comptes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Combien de temps \\u00e0 l'avance faut-il confier l'audit\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Id\\u00e9alement, avant la cl\\u00f4ture de l&rsquo;exercice. La loi espagnole sur les soci\\u00e9t\\u00e9s de capitaux exige que l&rsquo;auditeur soit nomm\\u00e9 avant la fin de l&rsquo;exercice \\u00e0 auditer (art. 264.1), et s&rsquo;y prendre \\u00e0 temps permet de planifier l&rsquo;assistance \\u00e0 l&rsquo;inventaire physique des stocks, d&rsquo;anticiper les zones de risque et de respecter sereinement les d\\u00e9lais d&rsquo;arr\\u00eat\\u00e9, d&rsquo;approbation et de d\\u00e9p\\u00f4t des comptes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels documents devrai-je pr\\u00e9parer\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Chaque mission a sa propre liste, que nous vous envoyons au d\\u00e9marrage. \\u00c0 titre indicatif, on demande g\\u00e9n\\u00e9ralement\\u202f: la balance g\\u00e9n\\u00e9rale et le grand livre, les comptes annuels de l&rsquo;exercice pr\\u00e9c\\u00e9dent, les rapprochements bancaires, l&rsquo;inventaire des stocks et des immobilisations, les contrats, actes notari\\u00e9s et proc\\u00e8s-verbaux importants de l&rsquo;exercice, ainsi que la documentation relative aux emprunts, aux subventions et aux litiges. Nous \\u00e9changeons les documents par des moyens s\\u00e9curis\\u00e9s et vous indiquons ce qui est indispensable et ce qui peut \\u00eatre fourni plus tard.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pouvez-vous intervenir comme experts dans un proc\\u00e8s ou un arbitrage\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. Nous \\u00e9tablissons des rapports d&rsquo;expertise \\u00e9conomique et comptable pour des proc\\u00e9dures judiciaires et arbitrales (\\u00e9valuation de pr\\u00e9judices et de manque \\u00e0 gagner, ajustements de prix, analyse d&rsquo;op\\u00e9rations, situations d&rsquo;insolvabilit\\u00e9) et nous comparaissons pour les confirmer et r\\u00e9pondre aux questions des parties et du tribunal. Plus d&rsquo;informations dans la page <a href=\\\"\\\/fr\\\/services\\\/expertise-judiciaire\\\/\\\">expertises judiciaires et forensic<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment prot\\u00e9gez-vous les informations confidentielles de notre entreprise\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les auditeurs sont tenus au secret professionnel sur toutes les informations dont ils ont connaissance dans l&rsquo;exercice de leur activit\\u00e9 (art. 31 de la loi espagnole 22\\\/2015 relative \\u00e0 l&rsquo;audit des comptes). En outre, nous traitons les donn\\u00e9es personnelles conform\\u00e9ment au r\\u00e8glement g\\u00e9n\\u00e9ral sur la protection des donn\\u00e9es (RGPD), nous \\u00e9changeons les documents par des moyens s\\u00e9curis\\u00e9s et nous limitons l&rsquo;acc\\u00e8s aux membres de l&rsquo;\\u00e9quipe affect\\u00e9e \\u00e0 votre mission.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f08741e elementor-widget elementor-widget-html\" data-id=\"f08741e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Relu par l'\u00e9quipe d'auditeurs de Controlaudit \u00b7 Soci\u00e9t\u00e9 inscrite au ROAC sous le n\u00b0 S1604 \u00b7 Mis \u00e0 jour le 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c814c4c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c814c4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-51c854c e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"51c854c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db2102e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"db2102e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vous ne savez pas de quel service vous avez besoin\u202f?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c513b9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"6c513b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pr\u00e9sentez-nous votre situation et nous vous orienterons sans engagement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d5e89b e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"3d5e89b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f635d2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1f635d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parler \u00e0 un auditeur \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad5d8f0 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"ad5d8f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audit des comptes et des subventions, secteur public, rapports sp\u00e9ciaux, due diligence, \u00e9valuations, expertises et durabilit\u00e9 dans toute l&rsquo;Espagne.<\/p>\n","protected":false},"author":1,"featured_media":305,"parent":0,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1386","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Services d&#039;audit et de conseil | Controlaudit<\/title>\n<meta name=\"description\" content=\"Audit des comptes et des subventions, secteur public, rapports sp\u00e9ciaux, due diligence, \u00e9valuations, expertises et durabilit\u00e9 dans toute l&#039;Espagne.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/fr\/services\/\" \/>\n<meta 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