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

Author

Listed:
  • Alain Mikol

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

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.

Suggested Citation

  • Alain Mikol, 2011. "Les NEP ont-elles réduit le risque d'audit ?," Post-Print hal-00650557, HAL.
    • Handle: RePEc:hal:journl:hal-00650557
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650557
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