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


  • E. 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, ACM professionnal member - ACM professionnal member)

  • B. Mallet

    (Experts & Consultants Associés - Experts & Consultants Associés)

  • S. Thealet

    (Experts & Consultants Associés - Experts & Consultants Associés)


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-technology- electrical equipments.

Suggested Citation

  • E. Barbu & B. Mallet & S. Thealet, 2010. "La crise économique et financière impacte-t-elle la mission d'audit légal et de certification des comptes ?," Post-Print halshs-00534743, HAL.
  • Handle: RePEc:hal:journl:halshs-00534743
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