Quelle démarche le Commissaire aux Comptes doit-il adopter dans le cadre de l'audit des informations extra-financières : zoom sur la "loi Grenelle 2"

Abstract : The Grenelle 2 act is a milestones aiming at the empowerment of companies by adding a social, societal and environmental dimension in the annual report. This extrafinancial information must be verified by an independant third party. The research suggests analyzing the consequences of the Grenelle 2 act on the diligences of statutory auditors regarding the extra-financial informations? verification. The place of choice the statutory auditors have and the similarities that exist between the missions of independent verifier and auditorship led to wonder about the possible nomination of statutory auditor as independent verifier. In this hypothesis, we shall suggest analyzing the approach of verification the auditor could lead.
Document type :
Master thesis
File URL :
http://docnum.univ-lorraine.fr/prive/BUG_M_2013_JANSEN_ESTELLE.pdf
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https://hal.univ-lorraine.fr/hal-01782458
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Submitted on : Wednesday, May 2, 2018 - 9:18:32 AM
Last modification on : Thursday, May 3, 2018 - 1:04:52 AM

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  • HAL Id : hal-01782458, version 1

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Estelle Jansen. Quelle démarche le Commissaire aux Comptes doit-il adopter dans le cadre de l'audit des informations extra-financières : zoom sur la "loi Grenelle 2". Economies et finances. 2013. ⟨hal-01782458⟩

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