L’audit légal

Pour la transparence et la fiabilité

Le commissariat est une profession réglementée et organisée au sein d’un ordre professionnel placé sous la tutelle du Garde des Sceaux. La Compagnie Nationale des Commissaires aux Comptes garantit le bon exercice de la profession et défend l’honneur et la probité de ses membres. Avec les antennes régionales et le H3C, elle assure la qualité et la formation des professionnels et veille au respect de la déontologie et de l’indépendance de ses membres.

Le commissaire aux comptes

Le commissaire aux comptes concourt à la sécurité des transactions commerciales et financières. Dans sa mission légale, il donne une opinion sur la régularité et la sincérité des comptes annuels, vérifie la concordance et la sincérité des informations financières communiquées au tiers. Il est chargé de la prévention des difficultés des entreprises et peut-être amené à communiquer certaines informations au Procureur de la République. Le commissaire aux comptes a une mission d’intérêt général. En certifiant les comptes des entités, il contribue à la confiance du système économique.

Dans une économie plus libre, le renforcement du contrôle externe devient un atout d’autant plus pertinent que ce contrôle est effectué par une profession indépendante qui peut contribuer à éclairer les entrepreneurs au moyen d’avis et de recommandations, sans s’immiscer dans leur gestion. Aujourd’hui, le commissaire aux comptes est appelé à intervenir davantage dans la sphère publique et parapublique.

Il est essentiel de pouvoir tracer la répartition et l’utilisation des fonds recueillis, publics ou privés, c’est pourquoi la loi a étendu le périmètre d’intervention des auditeurs légaux aux fondations et associations. L’objectif est d’accroître la confiance des donateurs en assurant une plus grande transparence des comptes. Dans toutes ces entités, publiques et non marchandes, l’intervention de l’auditeur légal requiert une connaissance technique approfondie des systèmes de comptabilité et de gestion utilisés.

Posté le par xapiema

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