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Audit & statutory audit

The 2AS Office performs the various audit missions:

Legal audit Statutory auditor:

  • Audit of capital contributions
  • Audit conducted for transformation
  • Capital increase and decrease report.
  • Certificates of conformity Audit of start-ups, 

Contractual audit:

  • Full accounting and financial audit
  • Audit conducted according IFRS.
  • Acquisition audit for business takeover / Due Diligence
  • Companies or securities assessment audit Audit of procedures and internal control

Interconnection audit cost:

  • Audit of restitution reports presented by operators on behalf of regulators (INTT, ART, ARCEP… etc.)
  • Audit and analysis of restitution reports (Voice, SMS and Data) compliance regarding decisions published by the regulators.
  • Audit and Analysis of interconnection costs catalog.
  • Analysis of the financial models communicated by the regulators in order to have a good understanding of their operation:
    • Identification main hypothesis on which the models are built;
    • Identification cost elements retained by the regulators for financial models’ construction;
    • Calculation of routing factors for each network element and each service;
    • Determination of the optimum coefficient;
  • Identification of the relevant elements to take into account for the determination of the cost price of the services concerned:
    • Choice of distribution keys for common expenses;
    • Choice of cost of capital (WACC).
    • Whether or not the access network is taken into account in costs calculation.
    • Whether or not advertising and marketing expenses are taken into account in costs calculation.
  • Analyze of national, interurban and international connections costs:
    • Links leased by FH, FO and Satellites Specialized.
    • Links by FH, FO and Satellite FTTH by FO.
  • Supporting operators in drafting letters challenging tariffs proposed by regulators based on the results of the interconnection cost audit.