Our study on the accounting and financial audit of a company: the case of the company Socomelec Ivoire aims through the audit to restore the image of the company to recover its activities to put in place procedures to avoid the embezzlement observed to organize its accounting and financial management. Indeed this company has difficulties in its financial organizational commercial and marketing management. With this weak and unreliable accounting system certain negative aspects were noted on the financial statements collected. We were therefore led to ask the following questions: - How can the execution of an accounting and financial audit mission offer credibility to the financial information? We will identify the existing weaknesses linked to the bad management of the previous management at the level of the accounting financial and administrative organization of Socomelec Ivoire and will propose recommendations for the improvement of this organization and a better management of the assets.