Audireport S.L., Audireport S.L., Company dedicated to accounts auditing, consisting of the review and verification of accounting documents, Model annual accounts,accounting auditor, accounting auditors
France - Audireport S.L., Entreprise dédiée au commissariat aux comptes, c’est à dire à la révision et vérification de documents comptables.Español - Audireport S.L., Company dedicated to accounts auditing, consisting of the review and verification of accounting documents.Deutsch - Audireport S.L., CUnternehmen aus dem Bereich der Buchprüfung, bestehend in der Durchsicht und Überprüfung von Buchführungsdokumenten.

Audireport S.L, What is Audireport? What is Audireport?
Audireport S.L, What is an account audit? What is an account audit?
Audireport S.L, Why Is an Audit Necessary? Why Is an Audit Necessary?
Audireport S.L, Advantages of Being Audited Advantages of Being Audited
Audireport S.L, Organisations that Audireport belongs to Organisations that Audireport belongs to

Company dedicated to accounts auditing, consisting of the review and verification of accounting documents, Model annual accounts,accounting auditor, accounting auditors

Why Is an Audit Necessary?

  

The laws that regulate the legal framework of the different economic agents or entities that operate in society, establish that these agents or entities will have to be audited in the following cases:

  • Trading Companies whose securities are admitted to trading listed on official stock exchanges.
  • Trading companies that issue liabilities.
  • Trading companies engaged in financial intermediation, which are registered in the relative registers of the Ministry of Economy and Treasury and of the Bank of Spain.
  • Any type of entity subject to Law 33/1984 on the Private Insurance Rules.
  • Those entities that receive subsidies, state aid and other public organisations within the limits established by the regulations.
  • Those trading companies where at least one partner, representing 5% of the share capital, requests the audit at the Mercantile Register of their province.
  • Those entities that must be audited by judicial command.
  • Those entities that are bound to present annual consolidated accounts.
  • Reciprocal guarantee companies.
  • Mutual provident societies.
  • Collective investment institutions.
  • Real estate investment trusts and societies.
  • Mortgage-backed bond funds.
  • Sports public limited companies.
  • Electricity entities.
  • Public utility foundations and associations (Law 30/94 and RD 776/98). These entities must satisfy at least two of the following conditions for two accounting years:
    1. The total of their net worth must exceed 2,404,048 €.
    2. The net sum of their annual revenue must exceed 2,404,048 €.
    3. The average number of workers employed during the year must exceed 50.
  • Public-type foundations.
  • Housing cooperatives.
  • Public limited companies and limited liability companies that satisfy the following conditions at least for two consecutive accounting years:
    1. The total assets must exceed 2,373,998 €.
    2. The net turnover must exceed 4,747,996 €.
    3. The average number of workers employed during the year must exceed 50.
  • Groups of companies must formulate consolidated, and therefore, audited accounts, too, when they exceed the following limits for more than two consecutive years:
    1. The items of the balance sheet total more than 9,495,991.25 €.
    2. Net turnover exceeds 18,991,982.50 €.
    3. Average number of workers employed during the year exceeds 250.

 

Audireport S.L., Company dedicated to accounts auditing, consisting of the review and verification of accounting documents, Model annual accounts,accounting auditor, accounting auditors
Audireport S.L., Company dedicated to accounts auditing, consisting of the review and verification of accounting documents, Model annual accounts,accounting auditor, accounting auditors
Company dedicated to accounts auditing, consisting of the review and verification of accounting documents.
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