An auditor can also intervene under unique circumstances which arise from an legal source. The scope of the audit is then defined as contractual. Contractual audits can be carried out in businesses as well as associations.

An auditor differs from an accountant in that his/her role is not to produce a balance sheet or an assessment of fiscal or social declarations. On the contrary, he/she verifies the authenticity of these reports as well that of all legal documents and declarations.

A contractual audit guarantees the reliability of financial information or an information system and contributes to the internal oversight of your business or association. Thus, it is an important vector in the financial and legal security of your organization with respect to your affiliates.