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Dialogue autour du statut et des missions des commissaires aux comptes

03 Une évolution de l’encadrement des missions

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Briot Martin

Nechelis dominique

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Briot Martin

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Professeur de droit des affaires à l'IUT Paris Descartes
Agrégé d'économie et gestion

Responsable de la licence management de la santé.
Enseignant à l'Ecole normale supérieure de Cachan(département Eco-gestion)

Nechelis dominique

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Vers une harmonisation internationale
Dialogue entre Dominique Nechelis et Martin Briot

Le commissaire aux comptes exerce une mission d'intérêt général dans les conditions fixées par la loi. gardien de la légalité, il est le garant de l'information financière diffusée auprès des tiers. Le code de déontologie, érigé au rang de décret, tourne autour de 4 axes : Rappel des principes fondamentaux de comportement (compétence, confraternité, conflit d'intérêt, discrétion, impartialité, intégrité, indépendance) Définition des incompatibilités Énumération des interdictions Modalités d'exercice : les réseaux

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public

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Created

08/01/2010

Published

12 janv. 10

Duration

24:12

4506

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217,68 Mo

09 nov. 12

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03 Une évolution de l’encadrement des missions

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