AOB Auditors in Spain

Audit Services

Audit of financial statements

Audit of Grants

Audit of foundations

Public Sector

Forensic Reports

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Audit Services

The audit services in Spain is critical and systematic examination done by one person or group of persons independent of the audited system. Although there are many types of audits, the term is generally used to designate the external audit of financial statements is unaauditoría by a professional expert in accounting books and records of an entity to review the reasonableness of the information contained in them and on compliance with accounting standards. The etymological origin of the word is the Latin verb "Audire" which means "to hear". This name comes from its historical origin, as the first auditors exercised their function judging the truth or falsity of what I was subjected to hearing primarily verification.

In this sense audits can be done on any type of activity. Originally arising from the need for companies to validate their financial information, by an independent service company.

The audit of financial statements includes examining the information in them by an independent auditor issuing entity. The purpose of this test is to determine whether they were prepared in accordance with accounting standards applicable in each country or region.

Once the procedures that the auditor may consider appropriate, should issue an opinion on whether the financial statements present fairly the financial and economic reality of the audited entity. In each case issue a favorable or unfavorable opinion.

Mandatory Audit:

The current legal Spanish legislation requires that a company must file financial statements are audited, it meets for two consecutive years, at least two of the following three requirements:

  • Total Assets items over € 2,850,000.
  • Net amount of the annual number of business than € 5.7 million.
  • Middle Staff during exercise than 50 workers.

Our audit services:

The financial audit service not limited to the issuance of an audit report on the Annual Accounts with a standard maximum quality. It is designed to identify potential risks and areas for improvement in internal accounting control processes and administration of our customers. Our methodology is tailored to the specific needs of each client and ensures you get value enauditorías both mandatory and voluntary.

Aob auditores based on the principles of independence, quality and rigor in the review of financial statements not only expresses an opinion on the annual accounts of the company but adds value to the service, using only information systems, developed by our own signature for streamline audit processes.

As already proposed, our working procedure allows us to identify the best opportunities for our clients, minimizing future risks. Result of this, we provide a number of recommendations regarding improvement of administrative processes, customer and vendor reports, access to alternative sources of funding and grants ...

Our services in this area are:

  • Limited reviews.
  • Due Diligence (Audit of purchase).
  • Audits agreed procedures.
  • Compliance audits and internal control assessment.

Related articles:

AOB auditors have proven experience with this type of work. We are experts at preparing audit reports for the European Union in the currently available programmes that require reports from certified ROAC auditors and are competent and experienced at auditing European projects.


  • Auditors ROAC
  • Mandatory Audit
  • Voluntary Audit.
  • Audit Services.

In AOB auditors audit reports we produce annual financial statements for medium-sized companies, are registered in the ROAC auditors in the ICAC, national auditors...


  • Voluntary audits foundations.
  • Mandatory audits foundations.
  • Audits mandatory associations.
  • Audit cooperatives.

After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC ...


  • Audit Report for justification of subsidies CDTI.
  • Audit Report for FEDER justification - 7th Framework Programme.
  • Audit report first level controller.

Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and/or aid granted by public agencies ...


  • Audit Report for reservations capital.
  • Audit Report compensation capital credits.
  • Audit report for capital reduction.

We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports ...


  • Expert reports profits calculation.
  • Economic expert reports to justify dismissal.
  • Expert reports for calculating compensation.

We have a team of expert economists in making economic expert reports for financial investigation procedures ...

AOB Auditors are members of:


As independent auditors, registered in the ROAC, we specialize in audits of small and medium enterprises of various sectors. We are a national firm with auditors throughout Spain with a significant presence in Madrid and Barcelona.


AOB Auditores is a firm with a team composed of specialized auditors, with over 6 years of experience that allows us to perform the auditor selection process more consistent and more experienced in the work being done.

International vision:

Aware of the importance of international expansion, AOB Auditors has an international department in collaboration with International ETL, with over 700 offices at European level to meet the needs of our customers.

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