À quoi servent les comités d'audit ? (notice n° 343957)
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| fixed length control field | 02953cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022203.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Piot, Charles |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | À quoi servent les comités d'audit ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 24 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméDans une optique disciplinaire de la gouvernance, cet article propose un cadre d’analyse des contributions du comité d’audit, en termes de qualité du processus d’audit d’une part (effets indirects), et de qualité de l’information financière publiée d’autre part (effets directs). Une revue approfondie de la recherche empirique nous permet alors d’évaluer les principaux leviers d’action des comités d’audit, ainsi que les conditions d’efficacité de ces organes. Dans les grandes lignes, il ressort qu’un comité d’audit indépendant contribue souvent à la qualité de l’audit externe et à la fiabilité des données comptables (avec des nuances) ; et que l’expertise financière du comité stimule la fiabilité du contrôle interne et la pertinence des états financiers. Indépendance et expertise apparaissent alors comme des attributs importants et complémentaires à l’efficacité du comité d’audit. Les limites et prolongements possibles de ce courant de recherche sont discutés. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | On the usefulness of audit committees ?Considering corporate governance as a monitoring device, this paper provides a conceptual framework to analyse the consequences of audit committees in terms of audit process quality (indirect effects) and financial reporting quality (direct effects). A thorough analysis of empirical research then makes it possible to assess the main contributions of audit committees, as well as the effectiveness of these structures. Broadly speaking, it comes out that audit committee’s independence often contributes to the quality of the external audit and to the reliability of accounting data (with nuances) ; and that the committee’s financial expertise promotes the reliability of internal control and the relevance of financial reports. Hence, independence and expertise seem to complete each other to achieve audit committee effectiveness. Limits and proposals for future research are finally discussed. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit externe |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comité d'audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualité de l'audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualité de l'information financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal auditing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial reporting quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | external auditing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kermiche, Lamya |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 15 | 3 | 2009-12-01 | p. 9-54 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2009-3-page-9?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2009-3-page-9?lang=fr&redirect-ssocas=7080</a> |
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