{"id":5251,"date":"2019-01-13T21:49:07","date_gmt":"2019-01-13T21:49:07","guid":{"rendered":"https:\/\/aobauditores.com\/audit\/voluntary-audit\/"},"modified":"2022-04-06T16:30:36","modified_gmt":"2022-04-06T16:30:36","slug":"mandatory-audit","status":"publish","type":"page","link":"https:\/\/aobauditores.com\/en\/audit\/mandatory-audit\/","title":{"rendered":"Mandatory Audit"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1541772229291{margin-top: 0px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1541853863824{margin-left: 20px !important;padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #ededed !important;}&#8221;][vc_custom_heading text=&#8221;<b>ASK FOR AN ESTIMATE<br \/>\nOF A REPORT<\/b>&#8221; font_container=&#8221;tag:h3|font_size:20|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1547410823293{margin-top: 5px !important;padding-top: 10px !important;padding-bottom: 10px !important;background-color: #e62a25 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_widget_sidebar sidebar_id=&#8221;sidebar-servicios-auditoria&#8221;][\/vc_column][vc_column width=&#8221;3\/4&#8243; css=&#8221;.vc_custom_1541772244692{margin-top: 0px !important;}&#8221;][vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;10&#8243; css=&#8221;.vc_custom_1541854508874{margin-right: 5px !important;margin-bottom: 0px !important;margin-left: 5px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/\" class=\"hover_color_2\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Audit of the<br \/>\nfinancial statements<br \/>\n<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/voluntary-audit\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Voluntary<br \/>\nAudit<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit\/mandatory-audit\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Mandatory<br \/>\nAudit<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/international-auditors\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">International<br \/>\nAuditors<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/audit-function\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Functions of<br \/>\nthe Auditor<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;]<div class=\"hover_color align_\" style=\"background-color:#e62a25;border-color:;\"><div class=\"hover_color_bg\" style=\"background-color:#ededed;border-color:;border-width:;\"><a href=\"https:\/\/aobauditores.com\/en\/accounting-audit-services-spain\/\" class=\".hover_color\"   title=\"\"><div class=\"hover_color_wrapper\" style=\"padding:0PX;\">Accounting<br \/>\nServices<\/div><\/a><\/div>\n<\/div>\n[\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;Mandatory Audit&#8221; font_container=&#8221;tag:h1|font_size:38|text_align:left|color:%23e2001a&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1649262621008{margin-top: 20px !important;margin-right: 5px !important;margin-left: 5px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1547416389513{margin-top: 0px !important;margin-right: 5px !important;margin-left: 5px !important;}&#8221;]<\/p>\n<p>Mandatory Audit or Voluntary Audit: (in excess of the audit limit for mandatory audit of the financial statements). Current audit limits.<\/p>\n<p>As well as making other changes, the new General Accounting Plan of 1 January 2008 amended the mandatory audit limit for financial statements for the purpose of preparing the abbreviated balance Sheet and Statement of changes in net equity set forth in the Capital Companies Act. In any case, it is mandatory that financial statements above the audit limit must be verified by a <b>ROAC certified chartered auditor. <\/b> These are the following companies:<\/p>\n<p>1. Companies falling within two of the following categories at year end for two consecutive years. (<b>This is what is known in auditing jargon as the audit limit): <\/b><\/p>\n<ul>\n<li>The total of all items (assets and\/or liabilities) exceeds 2.8 million euros.<\/li>\n<li>The net turnover of the business is below 5.7 euros. (Do not confuse company sales and income. It appears to be but is not 100%, see financial statements, gains\/losses account).<\/li>\n<li>The average number of employees during the financial period did not exceed fifty. (Agency workers do not count).<\/li>\n<\/ul>\n<p>2. For the first financial year from formation, transformation or merger, companies may prepare the balance sheet and statement of changes in net equity in abbreviated net equity if at year end at least three of the conditions set out in the paragraph above are met. Therefore, if the mandatory audit limits are not exceeded, you should not audit your accounts.<\/p>\n<p>These mandatory audit limits have been in force since 1 January 2008. If you are unsure about whether or not your company is required to audit its financial statements or if you need any information about mandatory audit limits, please do not hesitate to contact us. The limits for mandatory audits in Spain differ from those in other European Union countries. Mandatory and voluntary audit limits.<\/p>\n<h3>Contact with our Auditors of the financial statements<\/h3>\n<p>We have offices throughout Spain and we have a team of international auditors. If you need an audit report you can contact with us by email <span style=\"color: #e62a25;\"><a style=\"color: #e62a25;\" href=\"mailto:clientesaob@etl.es\">clientesaob@etl.es<\/a><\/span> or by phone <span style=\"color: #e62a25;\"><a style=\"color: #e62a25;\" href=\"tel:0034932721242\">+34 93 272 12 42.\u00a0<\/a><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1541852903254{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;Services of AOB Auditores&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-de-cuentas-anualess-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3933 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg\"  alt=\"auditoria-de-cuentas-anualess-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-cuentas-anualess.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">AUDIT OF FINANCIAL STATEMENTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Auditors ROAC<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Mandatory Audit<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Voluntary Audit.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Services.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">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&#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-fundaciones-y-asociaciones-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3931 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-fundaciones-y-asociaciones-300x162.jpg\"  alt=\"auditoria-fundaciones-y-asociaciones-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">AUDIT OF FOUNDATIONS AND ASSOCIATIONS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Voluntary audits foundations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Mandatory audits foundations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audits mandatory associations.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit cooperatives.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"auditoria-de-subvenciones-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3930 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/auditoria-de-subvenciones-300x162.jpg\"  alt=\"auditoria-de-subvenciones-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\">JUSTIFICATION REPORT GRANTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for justification of subsidies CDTI.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for FEDER justification &#8211; 7th Framework Programme.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit report first level controller.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and\/or aid granted by public agencies &#8230;<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=&#8221;30&#8243;][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"ampliacion-y-reduccion-capital-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3928 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg\"  alt=\"ampliacion-y-reduccion-capital-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/ampliacion-y-reduccion-capital.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">ENLARGEMENT AND REDUCTION OF CAPITAL<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report for reservations capital.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit Report compensation capital credits.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Audit report for capital reduction.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"informes-periciales-economicoss-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3927 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg\"  alt=\"informes-periciales-economicoss-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-300x162.jpg 300w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-260x141.jpg 260w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-50x27.jpg 50w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss-139x75.jpg 139w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informes-periciales-economicoss.jpg 453w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><br \/>\n<span style=\"color: #e62a25;\">FINANCIAL EXPERT REPORTS<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Expert reports profits calculation.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Economic expert reports to justify dismissal.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Expert reports for calculating compensation.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">We have a team of expert economists in making economic expert reports for financial investigation procedures &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h3><img  title=\"informe-auditoria-due-diligence-300x162 Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3932 size-medium\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/12\/informe-auditoria-due-diligence-300x162.jpg\"  alt=\"informe-auditoria-due-diligence-300x162 Mandatory Audit\"  width=\"300\" height=\"162\" \/><br \/>\n<span style=\"color: #e62a25;\"><a href=\"https:\/\/aobauditores.com\/auditoria-due-diligence\/\">DUE DILIGENCE<\/a> AUDIT REPORT<\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Purchase Audit Due Diligence<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Due Diligence Legal Audit<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#\">Independent Auditor<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">The financial Due Diligence has the objective of determining and evaluating the economic and financial situation of the entity under review in a process of buying and selling companies &#8230;<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515755442{background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/contactar-auditores.jpg?id=17) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;<strong>Audit of the financial statements, AOB Auditores<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688642205{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB AUDITORES is an independent firm to audit national accounts with over 25 years of experience, with 10 auditors to serve in the offices of Madrid and Barcelona, auditors with an international vision, and specialized auditors in the preparation of accounts audit reports for small and medium enterprises. AOB AUDITORES only audit reports, auditors at the service of companies.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Ask for an estimate of a report&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852895306{margin-bottom: 0px !important;padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;AOB auditores is a member of:&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1544698317806{padding-bottom: 10px !important;}&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;54&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;57&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;53&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;52&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;55&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;56&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css=&#8221;.vc_custom_1544515767363{padding-top: 20px !important;padding-bottom: 20px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/empresa-auditoria.jpg?id=18) !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;&#8220;AOB AUDITORES only performed audit jobs.&#8220;&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:center|color:%23ffffff|line_height:25px&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; gap=&#8221;30&#8243; css=&#8221;.vc_custom_1528659168711{padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>DICTIONARIES:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>EXPERIENCE:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;AUDITORS <strong>INTERNATIONAL VISION:<\/strong>&#8221; font_container=&#8221;tag:h3|font_size:20px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;30&#8243; accent_color=&#8221;#e62a25&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1544515874786{padding-top: 10px !important;padding-bottom: 10px !important;background-image: url(https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/06\/noticias-auditoria.jpg?id=20) !important;}&#8221;][vc_column css=&#8221;.vc_custom_1528658518479{padding-top: 20px !important;padding-bottom: 10px !important;}&#8221;][vc_custom_heading text=&#8221;THE NEWS OF AOB&#8221; font_container=&#8221;tag:h2|font_size:30px|text_align:center|color:%23ffffff|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1541688653253{padding-top: 10px !important;}&#8221;][vc_custom_heading text=&#8221;AOB Auditores is a dynamic company involved in the industry, offering audit conferencas and seminars. Follow our news.&#8221; font_container=&#8221;tag:h3|font_size:18px|text_align:center|color:%23ffffff&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_btn title=&#8221;Ask for an estimate of a report&#8221; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; size=&#8221;sm&#8221; align=&#8221;center&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; css=&#8221;.vc_custom_1541852929734{padding-top: 30px !important;padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>AUDIT BLOG<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:28px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Articles on the world of audit, news for the auditors news.<\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>AUDIT TERMS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:22px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661019447{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">Answer your questions about the audit. We prinicipales professional answers to questions posed by our clients.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;SEE AUDIT TERMS&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:%2F%3Fpage_id%3D3259|&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>CONNECT WITH AOB AUDITORS<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">If you need an audit report or have any questions, do not hesitate to contact us.<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;custom&#8221; custom_background=&#8221;#e62a25&#8243; custom_text=&#8221;#ffffff&#8221; shape=&#8221;square&#8221; size=&#8221;sm&#8221; link=&#8221;url:http%3A%2F%2Faobauditores.com%2Fen%2Fcontact-auditors-spain|||&#8221;][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_custom_heading text=&#8221;<strong>FOLLOW US<\/strong>&#8221; font_container=&#8221;tag:h2|font_size:27px|text_align:left|color:%23000000|line_height:30px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;20&#8243; accent_color=&#8221;#e62a25&#8243; css=&#8221;.vc_custom_1528661012901{margin-bottom: 0px !important;}&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\">We are in social networks, give answers, interesting links and educational materials. Follow us!<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text]<a href=\"https:\/\/www.youtube.com\/channel\/UCpB71Rj_f2txbJDhf09_3dw\"><img  title=\"youtube-aobauditores Mandatory Audit\" loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3594 size-full\" src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png\"  alt=\"youtube-aobauditores Mandatory Audit\"  width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/youtube-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a><a href=\"https:\/\/twitter.com\/aobauditores\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3593 size-full\"  title=\"twitter-aobauditores Mandatory Audit\"  src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/twitter-aobauditores.png\"  alt=\"twitter-aobauditores Mandatory Audit\" 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class=\"alignnone wp-image-3591 size-full\"  title=\"linkedin-aobauditores Mandatory Audit\"  src=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/linkedin-aobauditores.png\"  alt=\"linkedin-aobauditores Mandatory Audit\"  width=\"45\" height=\"45\" srcset=\"https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/linkedin-aobauditores.png 64w, https:\/\/aobauditores.com\/wp-content\/uploads\/2018\/11\/linkedin-aobauditores-50x50.png 50w\" sizes=\"auto, (max-width:767px) 45px, 45px\" \/><\/a>[\/vc_column_text][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css=&#8221;.vc_custom_1528661250852{padding-top: 0px !important;padding-right: 5px !important;padding-bottom: 0px !important;padding-left: 5px !important;background-color: #e62a25 !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1550443176203{padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-alicante\/\"> Alicante <\/a>| <a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-barcelona\/\">Barcelona <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-bilbao\/\">Bilbao <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-cadiz\/\">C\u00e1diz <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-las-plamas\/\">Canarias <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-galicia\/\">Galicia <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-granada\/\">Granada <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-lleida\/\">Lleida <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-madrid\/\">Madrid <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-palma-de-mallorca\/\">Mallorca <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-murcia\/\">Murcia <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-oviedo\/\">Oviedo <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-santander\/\">Santander <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-sevilla\/\">Sevilla <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-tarragona\/\">Tarragona <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-terrassa\/\">Terrassa <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-valencia\/\">Valencia <\/a>|\u00a0<a style=\"color: #ffffff;\" href=\"https:\/\/aobauditores.com\/en\/auditor-valladolid\/\">Valladolid<\/a><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1541772229291{margin-top: 0px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1541853863824{margin-left: 20px !important;padding-top: 10px !important;padding-right: 20px !important;padding-bottom: 5px !important;padding-left: 20px !important;background-color: #ededed !important;}&#8221;][vc_custom_heading<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":5247,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5251","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mandatory Audit| Audit of the financial statements in Barcelona and Madrid<\/title>\n<meta name=\"description\" content=\"Mandatory Audit | Audit of the financial statements in Barcelona and Madrid\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aobauditores.com\/en\/audit\/mandatory-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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