What is the scope of an accounting audit?


All undertakings holding and presenting accounting documents may be subject to an audit of accounts, provided that the control covers:
Industrial and commercial profits ( BIC ) irrespective of the tax regime (normal, real simplified tax or micro-BIC );
Non-commercial profits ( BNC ) regardless of the tax regime (controlled declaration or micro-BNC );
Agricultural benefits only if they are part of a real scheme;
Or turnover taxes (VAT in particular).
When auditing one of these taxes, verification may extend to registration fees (but these can not, on their own, constitute grounds for auditing the accounts).
What is the procedure for an accounting audit?
Location of Accounting Audit
In principle , an accounting check is carried out on the premises of the undertaking, that is to say, at its head office or at its principal place of business. Exceptionally, it may take place on the premises where the company's accounts are kept, if both parties agree, and to the extent that oral and contradictory debate with the auditor remains possible. For example, an audit can be carried out at the firm's auditing firm or at the auditor's office (for example, a tax adviser) or even at the auditor's office.
The auditor may, under certain conditions, carry accounting documents. The company must ask for it and receive a detailed receipt in exchange.

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