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Equipe - secteur financier


Take stock of your company’s financial situation to assess its health and facilitate your decision-making.

Financial auditing is an essential process for any company that wants to have a clear and objective vision of its financial management. This rigorous process helps to assess and verify compliance of financial information, accounting processes and internal practices.


To do so, it’s essential to entrust this task to an independent and impartial professional. This function is performed by a statutory auditor who is responsible for controlling and certifying the financial data.

The statutory auditor’s tasks

The statutory auditor’s main task is to audit the annual financial statements, which inextricably comprise the balance sheet, income statement and notes. His role is to certify that the annual financial statements give a true, fair and faithful view of the company’s results, financial situation and assets.

Financial audit

The fairness of the accounts involves the implementation of rules and procedures in good faith. It is based on the knowledge that the account managers should normally have of the reality, the scope of transactions and the accounting situations and events.


If the rules are insufficient or even non-existent, the ‘true and fair view’ accounting principle will be adopted to reflect the economic reality. The auditor must form (and formulate) an opinion on whether the financial statements accurately reflect the company’s situation.


In his general report, the auditor presents his findings to the general assembly. The opinion on the financial statements is clearly expressed in the first part of the report and is restricted to one of the following: ‘certification with reservation(s)’ or ‘outright certification’.


Independently of his legal tasks, the auditor can also assess the effectiveness of internal processes, identify operational strengths and weaknesses and thus propose areas for improvement.

Luxembourg - Pont Adolphe

To find out more about our financial auditing services,

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