Open AccessLA JUSTIFICATION DES APPRÉCIATIONS AMELIORE-T-ELLE LA VALEUR INFORMATIVE DU RAPPORT D'AUDIT?
Author(s) -
Odile Barbe,
Sophie Raimbault
Publication year - 2014
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - French
Resource type - Conference proceedings
Subject(s) - audit , accounting , setter , transparency (behavior) , auditor's report , reliability (semiconductor) , section (typography) , value (mathematics) , order (exchange) , business , political science , mathematics , geography , law , statistics , finance , advertising , power (physics) , physics , archaeology , quantum mechanics