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Du Risque des Transactions au risque stratégique : l'audit en évolution

Author

Listed:
  • Marques de Almeida

    (Université Aberta - Université Aberta - Portugal)

  • José Joaquim

    (Université Aberta - Université Aberta - Portugal)

Abstract

On réunit les plus importants rapports concernant la problématique du reflet du risque dans les états financiers. On s'interroge sur la continuité du modèle d'audit fondé sur le cycle des transactions qui, à présent, est nettement en crise. On propose son recentrage dans le risque stratégique où le rôle de l'auditeur est de valider l'adresse du client pour créer de la valeur et gérer cash-flows.

Suggested Citation

  • Marques de Almeida & José Joaquim, 2000. "Du Risque des Transactions au risque stratégique : l'audit en évolution," Post-Print halshs-00587485, HAL.
    • Handle: RePEc:hal:journl:halshs-00587485
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587485
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