Audit et Mandats EIP Complet

Cas Pratique EIP Complet - Mise en Situation

• ACAL AUDIT ET CONSEIL, a firm founded 30 years ago, has 18 offices and 352 employees in the Grand Est region of France. Its services include accounting, consulting, and legal audits.
• The firm has a dedicated audit department overseen by at least one certified accountant. Internal training is regularly held in Strasbourg.
• ACAL collaborated with RMA, an international audit and consulting network present in over 100 countries.
• The firm is facing decisions regarding the continuation of audit mandates.

Travail à Faire - ALLBIO Mandate

• The firm was appointed as the auditor under specific conditions. The audit committee played a role in the appointment process.
• The maximum duration of the audit mandate at ALLBIO is subject to certain conditions.

Travail à Faire - Société des Brasseurs de l'Est (SBE) Mandate

• Peter, a partner, is considering a second term at SBE.

Travail à Faire - DeltaTeam Mandate

• The client wants additional services beyond the standard audit.
• DeltaTeam has the option to engage another RMA network firm for missing services.

Travail à Faire - SA EHRET Mandate

• The SA EHRET audit has been ongoing for 5 years and faces challenges.
• Hart is the lead accountant for the project who is proposed a tighter timeline.
• The client does not want to allow additional investigation from Hart.
• The client alleges that Hart's investigations are overly focused on risk management rather than offering consulting.
• The firm's view on risk management is questioned by the client. The client also asks if Hart has a duty to advise.

Travail à Faire - Mme Emel Case

• Mme Emel's potential role as an auditor at FLORA is evaluated with respect to her existing teaching position. A different outcome could have arisen if she held an accounting expert designation.

Travail à Faire - M. Roos Case

• M. Roos' role as a finance director at Corti Design could bring conflicts of interest. His potential accounting expertise position for Corti Design is questioned.

Travail à Faire - M. Peter Case

• M. Peter is under inquiry from an investor seeking financial information about GUERIN.

Travail à Faire - Campagne Publicitaire

• ACAL's possible marketing campaign is assessed with the condition of regulatory compliance.

Annexes 1 - Informations relatives à certains dossiers d'audit fin N

• Information on specific audit assignments (clients, type of accounts, dates etc.) given for the end of the fiscal year N.
• Information on the auditor for each case presented.

Annexe 2 - Extraits du Code de commerce (Part Legislative)

• Laws and regulations on audit and certification procedures for public interest entities, including international regulations.
• Restrictions on providing certain services concurrently with audit engagements.
• Restrictions on holding certain financial interests related to audit engagements.

Annexe 3 - Extraits du Règlement (UE)

• Detailed regulations on the permitted services that can be offered beyond an audit regarding public interest entities.
• Details concerning audit processes, roles and expectations.

In hoc quiz, exploramus condiciones et processus appointmentum mandatorum audit in firmis diversis. Acal Audit et Conseil mentionitur, etiam mandatum ALLBIO et SBE. Quid agendum est in continuatione mandatorum audit?