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


  • Alain Mikol

    () (ESCP Europe - ESCP Europe)


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
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    References listed on IDEAS

    1. K.J. Klassen & T.R. Rohleder, 2001. "Combining Operations and Marketing to Manage Capacity and Demand in Services," The Service Industries Journal, Taylor & Francis Journals, vol. 21(2), pages 1-30, April.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Gabriel R. Bitran & Juan-Carlos Ferrer & Paulo Rocha e Oliveira, 2008. "OM Forum--Managing Customer Experiences: Perspectives on the Temporal Aspects of Service Encounters," Manufacturing & Service Operations Management, INFORMS, vol. 10(1), pages 61-83, July.
    4. Kenneth J Klassen & Randolph M Russell & James J Chrisman, 1998. "Efficiency and Productivity Measures for High Contact Services," The Service Industries Journal, Taylor & Francis Journals, vol. 18(4), pages 1-18, October.
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