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Une Mesure De L'Impact De La Re-Formulation Du Rapport General Des Commissaires Aux Comptes

  • Nathalie Gonthier-Besacier

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

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    Une première étude nous a permis de souligner en 1994 que Ceux qui émettent le rapport d'audit, les commissaires aux comptes, et ceux qui l'utilisent n'en ont pas la même perception. Cet article met en évidence les résultats d'une nouvelle étude menée en 1998 pour mesurer l'impact de la réforme engagée en 1995 par la Compagnie Nationale des Commissaires aux Comptes sur la formulation du rapport général d'audit.

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    Paper provided by HAL in its series Post-Print with number halshs-00587464.

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    Date of creation: May 2000
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    Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
    Handle: RePEc:hal:journl:halshs-00587464
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