Expertises

Audit and Due Diligence

An audit only has value if it enables decisions to be made with confidence. KAERUS reviews what matters most, provides a structured assessment of financial information and helps secure every strategic stage in the life of a business.

Our services

We work to ensure the quality of financial information and support the decisions of business leaders, investors and third parties.

We review accounting, tax and payroll flows, assess the consistency of the financial statements, reconstruct key strategic indicators and identify significant risks.

We carry out targeted audits and operational due diligence assignments to assess their impact, identify areas requiring attention and document the priorities to be addressed.

Your key indicators

You receive a report presenting the key findings, the adjustments to be made, and the risks identified across the main financial, payroll, and tax cycles.

The recommendations are prioritized and accompanied by the corrective actions to be implemented.

Where required by the context, information intended for third parties, such as banks, investors, statutory auditors, or lenders, is prepared to ensure the reliability of the information provided.

Statutory audit, Contractual audit and Due Diligence.
Financial, Employment and Non-financial reviews.

Your typical needs

In the context of an acquisition, disposal or fundraising transaction, due diligence provides insight into the quality of earnings, normalised working capital requirements and net debt, helping to secure the price and related guarantees.

To provide reassurance to a landlord, bank or public-sector funder, a contractual audit provides objective findings and a conclusion tailored to the agreed scope.

When a statutory auditor is appointed for the first time, preparing for the statutory audit in advance helps secure the engagement and limit subsequent adjustments.

Where a sensitive area needs to be secured, such as revenue, EU VAT, payroll or inventory, targeted procedures can identify anomalies and restore compliance.

Our added value

For contractual audits, KAERUS reviews a defined scope and applies procedures proportionate to the identified risks in order to produce well-supported findings that can be acted upon immediately.

For buy-side or sell-side due diligence, we analyse the quality of earnings, isolate non-recurring items, determine normalised working capital and net debt, and provide recommendations that support the negotiation process.

When preparing for a statutory audit, we structure the key cycles, secure cut-off procedures, organise the data room and facilitate the statutory auditor’s work.

For employment-related and non-financial matters, we audit payroll and prepare organisations for sustainability compliance, particularly in relation to indicators, traceability and CSRD requirements.

Our approach

Every audit engagement begins with a rigorous scoping phase during which the scope, risk areas and objectives are agreed with management.

We combine targeted interviews, documentary analysis and data cross-checking to strengthen the reliability of information and identify early warning signals.

Our approach turns findings into decision-making tools and operational priorities, helping to secure business operations.

Findings are prioritised according to their financial, employment-related or non-financial impact, helping to inform governance decisions and determine the priority actions to be taken.

Our tools

KAERUS relies on a range of professional analysis and reporting tools.

Power BI enables us to cross-reference multiple sources, analyse large volumes of data and identify anomalies.

We deploy interactive dashboards bringing together key financial, HR and ESG indicators.

A secure collaborative portal facilitates document sharing and real-time monitoring of audit findings and outstanding points.

Professional Ethics and Confidentiality

Our files are fully documented, reviewed and traceable. Internal controls, regulatory monitoring and regular backups help ensure the reliability of our work.

Our audit engagements are conducted in accordance with the General Data Protection Regulation (GDPR), using infrastructure hosted within the European Union. Access rights are role-based and sensitive operations are logged.

In accordance with the professional standards of the French Order of Chartered Accountants, we ensure the independence of our analyses, professional secrecy, the prevention of conflicts of interest and the confidentiality of information.

Our engagements are covered by professional liability insurance.

Cases from our audit experience

An industrial SME completed its first statutory audit with an unqualified opinion after the accounting cycles were prepared and cut-off discrepancies were corrected.

KAERUS – 07/11/2025

A multi-channel e-commerce business secured its revenue and EU VAT position, structured its OSS reporting and successfully validated a bank financing application following targeted due diligence procedures.

KAERUS – 12/06/2025

A buyer in the services sector completed its negotiation based on due diligence that documented the quality of earnings, normalised working capital requirements and adjusted net debt.

KAERUS – 14/05/2025

Quick FAQ

What is the difference between a statutory audit and a contractual audit?

A statutory audit is a legally regulated engagement designed to certify that a company’s financial statements are accurate, compliant and give a true and fair view.
A contractual audit is carried out at the request of management or shareholders to address a specific objective, such as an acquisition, an internal control review, a risk assessment or an improvement in financial performance.

When is due diligence recommended?

Due diligence is particularly important before a merger, acquisition or fundraising transaction.
It enables the reliability of financial, legal and employment-related information to be assessed, potential risks to be identified and the investment decision to be secured.

Can you issue a certificate for a bank or landlord?

Yes, where permitted by the applicable regulations, we can issue a certificate. We first define the exact scope of the assurance provided and the appropriate wording required to meet the bank’s or landlord’s expectations.

How does the KAERUS approach differ from a traditional audit?

KAERUS goes beyond simply verifying the accounts and uses audit work as a tool to improve performance.
Our teams combine accounting, operational and management data to identify areas of weakness while also highlighting opportunities for optimisation and improvement.