The stages of the certification of accounts - Brillet, Elise
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In France, there is a multitude of companies of all sizes and in all sectors. Given this heterogeneity of the French productive fabric, auditing assignments are governed by a set of laws and professional standards to enable auditors to express their opinion on the regularity, fairness and true and fair view of financial statements. Auditing is a regulated and independent profession that contributes to the quality and transparency of financial and accounting information issued by audited entities. Its missions are based on a legal obligation: it is a service of general interest. This…mehr

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Produktbeschreibung
In France, there is a multitude of companies of all sizes and in all sectors. Given this heterogeneity of the French productive fabric, auditing assignments are governed by a set of laws and professional standards to enable auditors to express their opinion on the regularity, fairness and true and fair view of financial statements. Auditing is a regulated and independent profession that contributes to the quality and transparency of financial and accounting information issued by audited entities. Its missions are based on a legal obligation: it is a service of general interest. This dissertation will be devoted to external auditing, since it is the result of my internship assignment, carried out in a public accounting and auditing firm.
Autorenporträt
Élise Brillet, 23 anos, é estudante de Contabilidade, Controlo e Auditoria no IAE Gustave Eiffel em Paris. Quando não está a tocar viola, a saltar de pára-quedas ou a explorar o mundo, está imersa no mundo dos números e, mais precisamente, no mundo da "certificação de contas".