An "investigative task entrusted to an independent professional (sometimes known as an auditor) by a person seeking information on the interest of an operation or the situation of a company (known as the prescriber) that consists, according to that which is provided for by the agreement (audit contract), either in verifying the compliance of the operation or the situation in question with the rules of law in general or in a given sector (tax law, company law, etc.) or in relation to known or accepted technical standards, or in evaluating the risks of the initiative or of the activity considered or even its degree of efficacy and in making a report thereof to the prescriber. "(G. Cornu, Vocabulaire juridique [Legal vocabulary], PUF, 6th ed. 2004, Audit.)