000			01581cam a2200253 4500500
005			20250112021343.0
041			_afre
042			_adc
100	1	0	_aBassin, Claire _eauthor
245	0	0	_aThe PACTE law a threat to the quality of the audit? The perception of French statutory auditors
260			_c2023.
500			_a80
520			_aAdopted 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			_aauditors’ independence
690			_aPACTE law
690			_aaudit quality
690			_aaudit
690			_aauditors’ independence
690			_aPACTE law
690			_aaudit quality
690			_aaudit
786	0		_nACCRA | o 17 | 2 | 2023-05-04 | p. 45-68
856	4	1	_uhttps://shs.cairn.info/journal-accra-2023-2-page-45?lang=en
999			_c135596 _d135596