Account/Statutory Audits - Mazars - Portugal

The company businesses are conducted in an increasingly transparent environment, in which the potential users – Financial Sector, Shareholders, Investors, Public, Creditors and Clients – look for reliable information.

These users seek assurance concerning the credibility of the information supplied by a company and need the guarantee that such information is presented in a truthful manner.

In this area, Mazars offers various services, such as:

Statutory Audits/Financial Audits

Inspections pertaining to the accounts of companies and other entities:

• Account Audit deriving from a statutory or contractual provision or by decision of the managing body and;
• Statutory Audit, deriving from a legal provision, for companies, public services, Autonomous Funds, autarchies and Municipal companies.

Audits on consolidated accounts

and respective appendixes.

Specific Audits

Audits with a specific purpose, namely on:

• Financial statements drafted according to an accounting system other than that from national or international standards of accounting;
• Certain accounts, account elements, or items of a financial statement;
• Compliance of contractual agreements or legal requirements and;
• Summarized financial statements.

Prospective Financial Information Analysis

Issuance of an opinion regarding the reasonableness and credibility of prospective financial information that is drawn up based on such perspectives.

Exclusive Interventions by Statutory Auditors

Services of the exclusive expertise of Statutory Auditors, according to the law, such as:

• Audit of the contributions in kind towards the attainment of capital by companies;
• Report regarding mergers, scission and transformation of companies and;
• Audit of the investments supported by the Programa Operacional da Economia (Economy Operational Program).

Internal Control

Evaluation of internal control systems in order to contribute towards operational efficiency.

MAZARS, SROC, SA is an Auditor registered at the CMVM – (Portuguese Securities Market Commission), duly authorized to sign Audit reports on the annual or semestral financial information found in documents regarding the reporting of those entities ruled by the Código dos Valores Mobiliários (Portuguese Securities Market Code).