Responsable del área Auditoría Cristina Lacambra

Auditing

Cristina LacambraEconomist

The auditing department at LeopoldoPons provides financial audit services for both individual and consolidated annual accounts, as well as interim financial statements, always providing and independent ethical approach allowing us to remain objective when giving an opinion on such statements.We also perform audits on public interest entities, including credit institutions,insurance companies, entities issuing securities traded on the stock market,and not-for-profit institutions such as foundations, professional bodies, associations, and federations.

In addition to issuing audit reports, we also carry out specific auditing activities as required by business legislation, as well as work not deemed account auditing assigned by company law to auditors.

  • Audit Reports
    • Individual annual accounts
    • Consolidated annual accounts
    • Interim Financial Statements
  • Specific works related to the auditing of annual accounts or assigned to auditors by business legislation
    • Special report onregular public information by entities issuing securities traded on stock markets.
    • Special supplementary report to the audit of the annual accounts of insurance entities, as requested by the Directorate-General for Insurance and Pension Funds (DGSFP).
    • Supplementary report to the audit of the annual accounts of co-operatives with a creditsection as requested by certain public oversight entities.
    • Supplementary report to the audit of the annual accounts of credit institutions.
    • Supplementary report to the audit of the annual accounts of investment services companies and their business groups.
    • Special report on capital increases charged to reserves.
    • Specialreport on capital increases by compensation of credits.
    • Special report on issues of loan stock convertible into shares.
    • Report on valuation of shares and stock certificates.
    • Special reporton the exclusion of preferential subscriptionrights
    • Special report as required by rule 4 in Circular 9/1989 from the National Securities Market Commission.
  • Other Professional Actions
    • Limited review.
    • Agreed procedures.
    • Expert opinion in connection with applications for certification as an Authorized Economic Operator.
    • Review of accounts justifying subsidies.
    • Related services required by Public Bodies or other Entities.
    • Analysis of unaudited annual accounts.
    • Examination of accounts or specific items in the annual accounts.
    • Special reportson budgeted financial statements.
    • Application of specific procedures to budgeted financial statements.