French Commercial code
In forceThe independent third-party body issues a reasoned opinion which includes the following:
1° Proof of its accreditation;
2° the objectives and scope of the audit;
3° The steps taken by the auditor, mentioning the main documents consulted and the entities or persons audited, and specifying any difficulties encountered in carrying out the audit;
> 4° An assessment, for each objective, of the extent to which the auditor's work has been carried out and the extent to which the auditor's work has been completed 4° An assessment, for each objective referred to in 2° of Article L. 210-10, since the last audit or, failing that, since the date on which the conditions laid down in Article L. 210-10 were met:
a) The resources deployed to achieve the objectives set out in Article L. 210-10; and a) The means used to comply with it;
b) The results achieved at the end of the period covered by the audit, expressed quantitatively where possible in relation to the objective and, where appropriate, to the operational objectives or key monitoring indicators;
c) The adequacy of the resources deployed to meet the objective in the light of the development of business over the period;
> d) Where appropriate, the extent to which the resources deployed are adequate to meet the objective in the light of the development of business over the period. d) Where applicable, the existence of circumstances external to the company that have affected compliance with the objective;
5° In the light of all the elements of its assessment, a reasoned conclusion stating, for each objective mentioned in 2° of Article L. 210-10:
either a) that the company is meeting its objective;
or b) the company does not comply with its objective;
> or c) or that it is impossible for it to conclude.
