If I understand you correctly, all you need to do is switch your JOIN:
SELECT AUTH.company
,AUTH.Auth
,Count(AUTH.company) AS Held
,(AUTH.Auth - Count(AUTH.company)) as [Sur/Defi]
FROM AUTH LEFT OUTER JOIN pers ON pers.company = AUTH.company
GROUP BY AUTH.company,AUTH.Auth
I don't quite understand the part about the transfers, need more info.