Ethique des professions comptables [ MGEST2211 ]

'Audit and inspection' option  

• The principle of independence: statutory and regulatory provisions, general framework, application in the performance of an auditing assignment, special cases (financial interests, business relationships, employment relationships, family and personal ties, non-audit services, fees, litigation, internal rotation, corporate governance and specific provisions;
• Professional secrecy: in general, exceptions and application scenarios;
• The auditor's attitude in the context of a criminal investigation;

The fight against money laundering and corruption. 

On completion of this course, students will have acquired an ethical insight into the accounting professions, particularly in terms of independence. 

Oral or written examination 

Lectures 

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.
KILESSE A., DELEPIERRE J.C. (2005), La lutte contre le blanchiment et le
financement du terrorisme, La Charte.
SZAFRAN D. (2004), L'indépendance du réviseur d'entreprise, IRE.