Articles liés à The role and importance of the statutory auditor: for...

The role and importance of the statutory auditor: for the reliability of the financial statements: Case of the firm AE2C - Couverture souple

Gaoussou KEITA, Niamé; Bah, Oumar

 
9786205334973: The role and importance of the statutory auditor: for the reliability of the financial statements: Case of the firm AE2C
Couverture souple
ISBN 10 : 6205334976 ISBN 13 : 9786205334973
Editeur : Our Knowledge Publishing, 2022

Synopsis

Statutory auditing is a profession practiced by sworn, competent and independent professionals, appointed by the directors of the audited company to verify, control and issue an opinion (certificate) on the sincerity and regularity of the company's accounts and accounting documents. The legal audit is an activity allowing the certification of the annual accounts of an entity: company or association. This profession has grown following the various financial scandals such as Enron with a misappropriation of accounts with the involvement of the audit firm Arthur Andersen, which took place in the early 2000s. The audit of accounts has become a legal obligation to which many entities must submit by the appointment of an auditor. The role of this professional is mainly to ensure the reliability and fairness of the published accounts. His responsibility is great and his obligation of means obliges him to implement adapted tools to reach a sufficient quality of audit.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Our Knowledge Publishing
Date d'édition
2022
Langue
anglais
ISBN 10 
6205334976
ISBN 13 
9786205334973
Reliure
Broché
Nombre de pages
76
Coordonnées du fabricant
non disponible
Personne responsable
non disponible