A Statutory auditor is a legal auditor whose role is to audit the accounts of a company.
It is an actor outside the company who controls the regularity, the sincerity and the faithful image of the annual accounts drawn up by a company or other institution, and for this he performs an accounting and financial audit.
This is a legal mission, which can also be decided voluntarily by the company. The status and role of the auditor are defined by law.
