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Master Thesis

L'audit légal, un outil qualité et de pilotage de la performance des entités

Abstract : Statutory audit work is an obligation which is submitted many entities. The main role of auditors' missions is to certify accounts as regular, sincere and giving a true picture of the overall situation. However, audits are other goals and can participate in such performance management of companies and associations. This is possible only if these audits are made with the highest quality. This quality is achieved thanks to several parameters which the audit firm has to control including the techniques used. It is assessed according to different concepts by which the audit firm can measures its own performance and regarding to its stakeholders. If the quality is really good, the audits' results are operated at many levels to serve as a support base for the performance management of the audited entity. Financial and non-financial side of the measurable performance though audits as well as intangible assets that have a direct impact on the situation of the entity. Finally, the performance of a company or of an association is not the same either related issues.
Document type :
Master Thesis
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https://dumas.ccsd.cnrs.fr/dumas-00846274
Contributor : Grenoble Iae <>
Submitted on : Thursday, July 18, 2013 - 5:38:43 PM
Last modification on : Tuesday, May 11, 2021 - 11:36:17 AM
Long-term archiving on: : Saturday, October 19, 2013 - 8:20:07 AM

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  • HAL Id : dumas-00846274, version 1

Citation

Marianne Favier. L'audit légal, un outil qualité et de pilotage de la performance des entités. Gestion et management. 2013. ⟨dumas-00846274⟩

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