La loi PACTE une menace pour la qualité de l’audit ? La perception des auditeurs légaux français (notice n° 84761)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02408cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000656.0 |
| 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 | Bassin, Claire |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La loi PACTE une menace pour la qualité de l’audit ? La perception des auditeurs légaux français |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 80 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Adoptée au printemps 2019, la loi PACTE bouleverse le monde de l’audit légal : de nombreuses entités n’ont plus d’obligation d’être auditées, mais les CAC peuvent désormais conduire de nouvelles missions. Très hostiles à cette loi, certains CAC affirment qu’elle serait un danger pour la qualité de l’audit. Notre étude interroge cette affirmation. Nous montrons quels éléments de la loi PACTE menacent, selon les CAC, la qualité de l’audit et ses deux composantes : la compétence et l’indépendance des auditeurs. Nos résultats montrent que le rehaussement des seuils de nomination et la nouvelle mission Audit Légal des Petites Entreprises sont les principaux facteurs de risque pour l’indépendance des auditeurs et partant de la qualité de l’audit. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Adopted in the spring of 2019, the PACTE law is shaking up the world of legal audits: many entities no longer have an obligation to be audited, but auditors can now carry out new missions. Some auditors are very hostile to this law and claim that it poses a threat to the quality of the audit. Our study investigates this claim. We show which elements of the PACTE law threaten, according to the auditors, the quality of the audit and its two components: the competence and the independence of the auditors. Our results show that raising the thresholds for appointment and the new mission, the “Legal Audit of Small Businesses,” are the main risk factors for the independence of auditors and therefore for the quality of the audit. The world of the legal audit: many entities no longer have an obligation to be audited, but auditors can now carry out new missions. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Auditeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | loi PACTE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indépendance de l’auditeur |
| 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 | auditors’ independence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PACTE law |
| 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 |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 17 | 2 | 2023-05-04 | p. 45-68 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2023-2-page-45?lang=fr">https://shs.cairn.info/revue-accra-2023-2-page-45?lang=fr</a> |
Pas d'exemplaire disponible.
Réseaux sociaux