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Ethique des professions comptables [ MGEST2211 ]


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
  • 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. 

Aims

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

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.
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. 

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


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