Du commissariat aux comptes à l'audit de l'information financière

Véronique Peres ()
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Véronique Peres: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon

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Abstract: The auditor's work has changed : initially mainly based on the accounts, it has become more complex because of the evolution of the financial information. The auditor has now to find ways to value the more complex objectives and outlines of his work, in an envi- ronment where information produced is more subjective and exceeds the sole accounting framework.

Keywords: auditing; financial information; audit; commissariat aux comptes; audit légal; information financière (search for similar items in EconPapers)
Date: 2012-09-01
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Published in Revue Française de Comptabilité, 2012, 457, pp.19-20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00743621

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