ACCOUNTING AND FINANCIAL AUDIT

Audit and review of accounts has as goal to verify the correctness and fairness of financial statements established by the accounting and financial department. It is based on the control of accounts, accounting vouchers, and internal organisation. This usually leads to the expression of an opinion on the accounts of the enterprise and the formulation of suggestions for improvements. An audit may take many forms:

- Permanent review of accounts;

- Spontaneous review of accounts requested by:

• · Donors
• ·The General Manager or Board of Directors
• · The General Assembly of a Peasant Organisation