This course aims to clarify all the requirements that accountants and the financial management of companies and institutions must provide to auditors to facilitate the audit process of financial statements. It also clarifies how to prepare the financial statements in accordance with the requirements of the International Financial Reporting Standards (IFRS), and how to link them to the trial balance using Excel. There will hence be an integration in this course of the audit work and the requirements that must be provided by accountants in companies and institutions