LE COMMISSAIRE AUX COMPTES FACE A LA CRISE ECONOMIQUE ET FINANCIERE

Elena Barbu, Benoît Mallet and Sébastien Thealet
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Elena Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Benoît Mallet: Experts & Consultants Associés - Experts & Consultants Associés
Sébastien Thealet: Experts & Consultants Associés - Experts & Consultants Associés

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Abstract: The article aims to show how legal auditor has to adapt its mission to an economic and financial crisis context. The legal auditor has to operate specific diligences in this case, because certain risks are amplified, as those liking the continuity of exploitation and the bad estimation of the accounting result. Besides, the general report of legal auditor could be modified because of the uncertainty pressing on certain elements, what can lead asymmetries of information. The theoretical analysis of the situation is completed by a case study concerning a company situated in a sector touched by the current financial crisis, the manufacturing of high-technologyelectrical equipments.

Keywords: financial crisis; auditors; case study; crise financière; commissaires aux comptes; mission générale; France; étude de cas (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481086v1
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00481086

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