Auditing activity encompasses the examinations and other services related to the accounts of companies or other entities, carried out in accordance with prevailing auditing standards.

This activity includes:

The statutory audit of accounts

Conducted in compliance with legal requirements and within the context of the oversight mechanisms of the entities or companies which are the object of an audit, in terms of which the appointment of a statutory auditor is required.

The audit of accounts

Carried out in compliance with legal, statutory or contractual provisions.

The related services

Services related to those previously referred, when they have a specific or limited objective or scope.