{"id":9030138,"date":"2022-02-09T00:00:29","date_gmt":"2022-02-08T23:00:29","guid":{"rendered":"https:\/\/gremicat.es\/?p=17417"},"modified":"2022-02-09T00:00:29","modified_gmt":"2022-02-08T23:00:29","slug":"quines-empreses-estan-obligades-a-auditar-els-seus-comptes-anuals","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/quines-empreses-estan-obligades-a-auditar-els-seus-comptes-anuals\/","title":{"rendered":"Quines empreses estan obligades a auditar els seus comptes anuals?"},"content":{"rendered":"

En cas de ser una empresa que treballa amb el sector p\u00fablic, sempre estar\u00e0 obligada a auditar els seus comptes anuals, amb independ\u00e8ncia de la mida que tingui la societat.<\/span><\/p>\n

<\/div>\n

Les societats mercantils estan obligades a auditar.<\/strong><\/h2>\n

 <\/p>\n

Estan obligades a auditar els comptes anuals<\/strong> i, en el seu cas, l’informe de gesti\u00f3, quan es tracti de societats mercantils<\/strong> (an\u00f2nimes, limitades, comandit\u00e0ries, cooperatives, etc.) que durant dos exercicis consecutius reuneixin, a la data de tancament de cadascun d’ells, almenys dos de les seg\u00fcents circumst\u00e0ncies:<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

    \n
  1. Que el total de les partides de l’actiu sigui igual o superior a 2.850.000 euros. <\/strong><\/span><\/li>\n
  2. Que l’import net<\/strong> de la seva xifra anual de negocis sigui igual o superior a 5.700.000 euros.<\/strong><\/span><\/li>\n
  3. Que el n\u00famero mitj\u00e0 de treballadors<\/strong> emprats durant l’exercici sigui igual o superior a 50. <\/strong><\/span><\/li>\n<\/ol>\n

     <\/p>\n

    \u00c9s molt com\u00fa plantejar-se quin tipus d’empreses s\u00f3n les que estan obligades a auditar els seus comptes anuals, sobretot quan ens trobem davant empreses que es troben en proc\u00e9s d’expansi\u00f3 i creixement.<\/span><\/p>\n

    En primer lloc, hem de tenir clar en qu\u00e8 consisteix una auditoria de comptes. Ve a ser una revisi\u00f3 exhaustiva i completa dels estats comptables d’una empresa<\/strong>, amb la condici\u00f3 de poder acreditar la raonabilitat de la fiabilitat i transpar\u00e8ncia del contingut que aquesta ofereix.<\/span><\/p>\n

    En aquest sentit, el principal objectiu que es persegueix \u00e9s garantir que els comptes anuals i tota la informaci\u00f3 comptable que l’empresa porta siguin veraces.<\/strong><\/span><\/p>\n

    Si ens fixem en la disposici\u00f3 addicional primera de la Llei 22\/2015, de 20 de juliol<\/strong>, d’Auditoria de Comptes, anem com s’estableix un llistat del tipus d’empreses que de manera obligat\u00f2ria hauran de sotmetre’s a l’auditoria de comptes.<\/strong> <\/span><\/p>\n

    Aix\u00ed i tot, amb la condici\u00f3 de comprovar els criteris concrets que determinen quan una empresa incorrer\u00e0 en l’obligaci\u00f3 d’auditar els comptes, haurem de remetre’ns al Reial decret legislatiu 1\/2010, de 2 de juliol, pel qual s’aprova el text ref\u00f3s de la Llei de Societats de Capital.<\/span><\/p>\n

     <\/p>\n

    Aix\u00ed doncs, segons la grand\u00e0ria de l’empresa, hauran d’auditar els seus comptes anuals totes aquelles que<\/strong>, independentment de la seva naturalesa jur\u00eddica, durant dos exercicis econ\u00f2mics continuats compleixin amb dos dels tres par\u00e0metres seg\u00fcents:<\/span><\/p>\n

      \n
    1. L\u0092import net<\/strong> de la xifra de negoci superi els 5.700.000 euros.<\/strong><\/span><\/li>\n
    2. El n\u00famero mitj\u00e0 d’empleats<\/strong> durant l’exercici sigui m\u00e9s gran de 50.<\/strong><\/span><\/li>\n
    3. La xifra total de les partides<\/strong> de l’actiu \u00e9s superior a 2.850.000 euros.<\/strong><\/span><\/li>\n<\/ol>\n

       <\/p>\n

      En cas de ser una empresa que treballa amb el sector p\u00fablic, sempre estar\u00e0 obligada a auditar els seus comptes anuals<\/strong>, amb independ\u00e8ncia de la mida que tingui la societat, durant l’exercici social en qu\u00e8 s’hagin rebut subvencions o ajuts<\/strong> amb c\u00e0rrec a pressupostos de les administracions P\u00fabliques o a fons de la Uni\u00f3 Europea per un import total superior a 600.000 euros.<\/strong><\/span><\/p>\n

      Un altre criteri seria segons el tipus d\u0092activitat econ\u00f2mica a qu\u00e8 es dediqui l\u0092empresa. En aquest sentit, estaran obligades a auditar els comptes anuals les entitats que emetin valors admesos a negociaci\u00f3 en mercats secundaris oficials de valors o sistemes multilaterals de negociaci\u00f3<\/strong>, aix\u00ed com les entitats que emetin obligacions d’oferta p\u00fablica, entre d’altres. <\/span><\/p>\n

       <\/p>\n

      Finalment, quan es tracta de fundacions<\/strong>, aquestes han de sotmetre a una auditoria externa dels comptes anuals, quan en data del tancament de l’exercici econ\u00f2mic es compleixin almenys dos dels requisits seg\u00fcents:<\/span><\/p>\n

        \n
      1. El n\u00famero mitj\u00e0 d’empleats<\/strong> ha estat superior a 50.<\/strong><\/span><\/li>\n
      2. En cas que l’import net del volum anual dels ingressos de l’activitat pr\u00f2pia m\u00e9s, en cas que es doni, la xifra de negocis de la seva activitat mercantil sigui superior a 2.400.000 euros.<\/strong><\/span><\/li>\n
      3. Que la xifra total<\/strong> de les partides de l\u0092actiu sigui superior a 2.400.000 euros.<\/strong><\/span><\/li>\n<\/ol>\n

        Per ampliar aquesta informaci\u00f3 consulteu <\/span>Assessoria fiscal.<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

        En cas de ser una empresa que treballa amb el sector p\u00fablic, sempre estar\u00e0 obligada a auditar els seus comptes …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030139,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nQuines empreses estan obligades a auditar els seus comptes anuals? - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/quines-empreses-estan-obligades-a-auditar-els-seus-comptes-anuals\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quines empreses estan obligades a auditar els seus comptes anuals? 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