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Aspects légaux et normatifs du contrôle [ MGEST2209 ]


3.0 crédits ECTS  30.0 h   1q 

Teacher(s) Stempnierwsky Yvan ;
Language French
Place
of the course
Mons
Prerequisites

'Audit and inspection' option

Main themes
  • Professional activity and compatible assignments: main activity, compatible activities, prohibited activities;
  • The acceptance of the assignment and consideration of 'risk management', legal assignments and consulting assignments and assurance on the internal control over financial reporting;
  • The relationship with clients and fees;
  • The letter of employment;
  • Relationships with colleagues;
  • The risk of contradiction;
  • The solicitation of services and advertising;
  • The organisation of the accountancy professions;
  • The organisation of the profession;
  • Quality control of company auditors.
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.

Evaluation methods

Oral or written examination

Teaching methods

Lectures

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

 

Cycle et année
d'étude
> Master [120] in Management
> Master 120 in Management
Faculty or entity
in charge
> BLSM


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