DOI: 10.5176/2251-1997_AF18.206

Authors: Miroir Lair Isabelle, Andre Caroline

Abstract:

This paper focuses on the audit mission and how the auditor may improve the quality of the financial information. We have looked at the role of regulation to improve the auditor’s role. We have conducted an inquiry through the interview of fifteen auditors to understand their point of view.

Keywords: audit mission, finantial information, mandatory control, regulation

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