IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00481086.html
   My bibliography  Save this paper

Le Commissaire Aux Comptes Face A La Crise Economique Et Financiere

Author

Listed:
  • 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)

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.

Suggested Citation

  • Elena Barbu & Benoît Mallet & Sébastien Thealet, 2010. "Le Commissaire Aux Comptes Face A La Crise Economique Et Financiere," Post-Print hal-00481086, HAL.
    • Handle: RePEc:hal:journl:hal-00481086
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481086
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00481086/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00481086. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.