Aspects légaux et normatifs du contrôle [ MGEST2209 ]
3.0 crédits ECTS
30.0 h + 0.0 h
1q
Teacher(s) |
Stempnierwsky Yvan ;
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Language |
French
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Place of the course |
Mons
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Prerequisites |
'Audit and inspection' option
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Main themes |
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Professional activity and compatible assignments: main activity, compatible activities, prohibited activities;
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The acceptance of the assignment and consideration of 'risk management', legal assignments and consulting assignments and assurance on the internal control over financial reporting;
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The relationship with clients and fees;
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The letter of employment;
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Relationships with colleagues;
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The risk of contradiction;
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The solicitation of services and advertising;
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The organisation of the accountancy professions;
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The organisation of the profession;
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Quality control of company auditors.
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Aims |
On completion of this course, students will be able to understand the ethical principles applicable to the accounting professions in terms of legal requirements and professional standards applicable to auditing accounts and to auditors.
The contribution of this Teaching Unit to the development and
command of the skills and learning outcomes of the programme(s) can be
accessed at the end of this sheet, in the section entitled
“Programmes/courses offering this Teaching Unit”.
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Evaluation methods |
Oral or written examination
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Teaching methods |
Lectures
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Bibliography |
IRE, Vademecum (2005), volume I: doctrine, Editions standard.
IRE, Vademecum (2005), volume II:législations et normes professionnelles, Editions standaard.
DE WOLF M., VANCUTSEM D. (2006), Revisorat d'entreprises, nouvelles attentes, nouvelles exigences, Forum du révisorat 2006, IRE.
Etude IRE (2005), L'accès à la profession, IRE
Etude IRE (2005), La société et son commissaire, IRE
Etude IRE (2004), La société et son commissaire ' cas pratiques, IRE
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Faculty or entity in charge |
> BLSM
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