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The financial audit engagement in Morocco

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  1. General Introduction
  2. Review of the management theory of profit
    1. Management issue statement
    2. The motivation of the management statement
    3. Methods of management estimates result
  3. The impact of governance mechanisms on the management result
    1. Theoretical foundation of concept of governance
    2. Board and management statement
    3. Audit and performance management
    4. Research addressing the impact of governance mechanisms on the management of results
  4. Governance & Management Result empirical study in the Tunisian context
    1. Research Methodology
    2. Presentation of the sample
    3. Analysis of questionnaire

The practice of the audit, initially in finance and accounting, and by extension, in other business functions such as operational audit, internal audit, management audit, and organizational audit, has in recent years seen a considerable development in Morocco. The purpose of this course design is a mission of conducting the accounting and financial audit systems in Moroccan SMEs working in the textile field. This mission has come in response to a need that is purely educational. The audit was not properly applied by the entity in question, but it was an opportunity for listeners to propose this theme which seemed so interesting for the society. It was not previously aware of the importance of an audit for accounting and finance and be able to practice all aspects.

There was an opportunity to study accounting, tax, internal control, related to the audit throughout the curriculum. Thus, the problem of this theme was to ensure the fairness of the financial statements of the company audited to see if they reflect a true picture of the business purpose of the mission. To address this problem, an attempt was made to follow the conceptual approach of the ACF, which begins with a familiar phase of the company and the specifics of the environment in which it operates, namely the key success factors,regulation of the sector and several others. In the second step, an evaluation of internal control of the company will be undertaken and finally it will conclude with the examination phase of the accounts which will culminate in an audit report.

Audit firm is a firm part of an international network of trust called "Fidunion International". Fidunion International is an Economic Interest Group under French law (GIE). Each member is part of a national group of independent firms. The formula allows for smaller firms to band together in order to access services that can offer an international network. Fidunion International is actually a federation of national groups: an exception is allowed for small countries.

Fidunion International was established in 1991 by ten European countries. At present, Fidunion International includes, 23 countries mainly in Europe and around the Mediterranean basin, with 150 firms, 300 offices, around 5300 people including 800 accountants. The network has more than 50,000 customers mainly SMEs ? PMI.

The main objectives are to conduct studies and technical research to improve the quality of services offered by its members to customers, Fidunion International, was established in view of the large European market, and has set itself the objective of: offering customers of its member firms, a network of professionals that are able to assist in any audit issues, expertise and advice, facilitating professional exchanges between countries in order to more effectively assist clients in the network.

The expertise lies in the participation in the preparation of annual accounts and bookkeeping for small businesses that can not afford to do so. Surveillance, whose objective is to ensure the proper functioning of accounting and the accounts are kept by the company in particular for the review of internal control procedures, all other categories of work as the establishment of periodic or projected situations, document management,consolidated financial statements.

Tags: financial audit; Morocco; Fidunion International; key success factors; evaluation;

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