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La crise économique et financière impacte-t-elle la mission d'audit légal et de certification des comptes ?

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Author Info

  • E. Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II, ACM professionnal member - ACM professionnal member)

  • B. Mallet

    (Experts & Consultants Associés - Experts & Consultants Associés)

  • S. Thealet

    (Experts & Consultants Associés - Experts & Consultants Associés)

Registered author(s):

    Abstract

    L'article vise à montrer comment le commissaire aux comptes (CAC) doit adapter sa mission à un contexte de crise économique et financière. En effet, le CAC doit mettre en œuvre des diligences spécifiques au contexte économique, puisque certains risques sont ainsi amplifiés, comme ceux tenant à la continuité d'exploitation et à la mauvaise estimation du résultat comptable. En outre, le rapport général du commissaire peut lui aussi être nuancé en raison de l'incertitude pesant sur certains éléments, ce qui peut induire des asymétries d'information. L'analyse théorique de la situation est complétée par une étude de cas portant sur une société située dans un secteur touché par la crise financière actuelle, à savoir la fabrication de matériels électriques de pointe.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00534743.

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    Date of creation: 2010
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    Handle: RePEc:hal:journl:halshs-00534743

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00534743/en/
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    Keywords: crise financière ; commissaires aux comptes ; mission générale ; France ; étude de cas ; financial crisis ; auditors ; France ; case study;

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