Résumé:
In today’s competitive and highly regulated business environment, organizations strive to achieve
their goals while maintaining transparency, trust, and efficiency. To meet the expectations of
investors, regulators, and other stakeholders, businesses must not only perform well financially but
also demonstrate accountability and sound management practices. One of the key tools that support
this is the statutory audit, which provides independent assurance about a company’s financial health
and internal operations.
This research focuses on a specific part of the audit process, the interim phase, which occurs before
the final audit is conducted. The study explores how this early stage helps auditors gain a clearer
understanding of the organization, identify areas of risk, and prepare more effectively for the final
review. By examining both theoretical concepts and a practical case study, the research highlights
how the interim phase contributes to the quality, accuracy, and efficiency of the final audit.
The findings suggest that early planning and analysis during the interim phase not only strengthen the
final audit results but also support better decision-making for both auditors and company
management.
