Comment "The purpose of a statutory audit is the same as the purpose of any other type of audit: to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial transactions. Reference: 'Statutory Audit.' Investopedia, http://www.investopedia.com/terms/s/statutory-audit.asp [5.4.2017]"
Comment Cette obligation poursuit un objectif de transparence, gage d'une confiance des associés, des salariés, des créanciers, et de façon plus générale, du public, dans les entreprises.(Source: ibid.)