{"id":112,"date":"2025-06-13T12:49:38","date_gmt":"2025-06-13T12:49:38","guid":{"rendered":"https:\/\/abx.sn\/?page_id=112"},"modified":"2025-07-02T13:48:32","modified_gmt":"2025-07-02T13:48:32","slug":"audit","status":"publish","type":"page","link":"https:\/\/abx.sn\/index.php\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"\n

<\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
AUDIT EXTERNE<\/strong><\/span><\/td>\n\u00a0<\/td>\n<\/tr>\n
Le pilotage d\u2019une entreprise n\u00e9cessite de s\u2019appuyer sur des donn\u00e9es financi\u00e8res fiables. Cependant, plusieurs types d\u2019audits peuvent \u00eatre men\u00e9s pour contr\u00f4ler la comptabilit\u00e9 de votre soci\u00e9t\u00e9. ABX SARL, votre cabinet d\u2019expertise et de conseil, vous propose ses services en mati\u00e8re d\u2019audit l\u00e9gal et d\u2019audit contractuel.<\/td>\n\u00a0<\/td>\n<\/tr>\n
AUDIT LEGAL<\/span><\/strong><\/td>\n\u00a0<\/td>\n<\/tr>\n
La r\u00e9alisation d\u2019un audit l\u00e9gal est une mission qui revient au commissaire aux comptes de la soci\u00e9t\u00e9. Son principal objectif consiste \u00e0 donner son opinion motiv\u00e9e sur la sinc\u00e9rit\u00e9, la r\u00e9gularit\u00e9 et l\u2019image fid\u00e8le des \u00e9tats financiers pr\u00e9par\u00e9s par le service comptabilit\u00e9.<\/td>\n\u00a0<\/td>\n<\/tr>\n
Les objectifs d\u2019un audit l\u00e9gal<\/strong>
Dans le cadre de sa mission, le commissaire aux comptes poursuit plusieurs objectifs lors de son audit l\u00e9gal :
\n
    \n
  • Certifier les comptes annuels et r\u00e9diger les rapports norm\u00e9s qui seront destin\u00e9s aux actionnaires et associ\u00e9s de la soci\u00e9t\u00e9<\/li>\n
  • S\u2019assurer que tous les actionnaires sont trait\u00e9s de fa\u00e7on \u00e9galitaire, ind\u00e9pendamment de leur pourcentage de d\u00e9tention<\/li>\n
  • Alerter les associ\u00e9s et les dirigeants sur de potentielles difficult\u00e9s \u00e0 venir<\/li>\n
  • R\u00e9v\u00e9ler au procureur de la R\u00e9publique d\u2019\u00e9ventuels faits d\u00e9lictueux<\/li>\n<\/ul>\n<\/td>\n
\u00a0<\/td>\n<\/tr>\n
AUDIT CONTRACTUEL<\/span><\/strong><\/td>\n\u00a0<\/td>\n<\/tr>\n
Contrairement \u00e0 un audit l\u00e9gal, l\u2019audit contractuel\u00a0est une mission ponctuelle dont les termes sont fix\u00e9s librement entre l\u2019entreprise et l\u2019auditeur au sein d\u2019une lettre de mission. Cette intervention vise \u00e0 \u00e9mettre une opinion sur les comptes de la soci\u00e9t\u00e9 lors d\u2019\u00e9v\u00e9nements sp\u00e9cifiques, tels que :

\n
    \n
  • R\u00e9vision des proc\u00e9dures de contr\u00f4le interne,<\/li>\n
  • R\u00e9vision avant prise de participation,<\/li>\n
  • R\u00e9vision pr\u00e9alable \u00e0 l’introduction en bourse des titres d’une soci\u00e9t\u00e9,
    – Audits:\u00a0<\/strong><\/li>\n<\/ul>\n
      \n
    • \u00a0 \u00a0De la diligence dans les op\u00e9rations d\u2019acquisition de soci\u00e9t\u00e9s,<\/span><\/li>\n
    • \u00a0 \u00a0Audit contractuel :<\/li>\n<\/ul>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0–><\/strong> secteur des Programmes et des ONG internationales financ\u00e9s par la <\/span>
      Banque Mondiale, la Banque Africaine de D\u00e9veloppement, le Fonds <\/span>
      Mondial, le PNUD, l\u2019ACBF, la Banque Islamique de D\u00e9veloppement, <\/span>
      l\u2019USAID, l\u2019Union Europ\u00e9enne, l\u2019ACDI\u2026<\/span>
      \u00a0 \u00a0 \u00a0 \u00a0–> <\/strong>secteur des assurances,<\/span>
      \u00a0 \u00a0 \u00a0 \u00a0–><\/strong> secteur des banques commerciales et des banques centrales,<\/span>
      \u00a0 \u00a0 \u00a0 –> <\/strong>secteur des institutions de micro finance,<\/span><\/td>\n
\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"

AUDIT EXTERNE \u00a0 Le pilotage d\u2019une entreprise n\u00e9cessite de s\u2019appuyer sur des donn\u00e9es financi\u00e8res fiables. Cependant, plusieurs types d\u2019audits peuvent \u00eatre men\u00e9s pour contr\u00f4ler la comptabilit\u00e9 de votre soci\u00e9t\u00e9. ABX SARL, votre cabinet d\u2019expertise et de conseil, vous propose ses services en mati\u00e8re d\u2019audit l\u00e9gal et d\u2019audit contractuel. \u00a0 AUDIT LEGAL \u00a0 La r\u00e9alisation d\u2019un […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-112","page","type-page","status-publish","hentry"],"yoast_head":"\nAudit - abx, cabinet d'expertise comptalbe<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abx.sn\/index.php\/audit\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit - abx, cabinet d'expertise comptalbe\" \/>\n<meta property=\"og:description\" content=\"AUDIT EXTERNE \u00a0 Le pilotage d\u2019une entreprise n\u00e9cessite de s\u2019appuyer sur des donn\u00e9es financi\u00e8res fiables. 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