Les NEP ont-elles réduit le risque d'audit ?

Alain Mikol ()
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Alain Mikol: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. We compared 2000 and 2010 French audit standards. This period saw deep changes, the most significant was the homologation of new audit standards by the Ministry of Justice. However, despite this change, we demonstrate that the audit risk has not been reduced.

Keywords: Audit standards; audit quality; audit risk; International standards on auditing; auditor; Normes d'audit; qualité de l'audit; risque d'audit; normes d'exercice professionnel; commissaire aux comptes (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650557

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