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Détermination de l'opinion du commissaire aux comptes dans l'espace OHADA
Paperback
ISBN13: 9781917916509
Publisher: Upway Books
Published: Feb 17 2026
Pages: 192
Weight: 0.58
Height: 0.41 Width: 6.00 Depth: 9.00
Language: French
Cet ouvrage propose une méthode structurée et opérationnelle pour accompagner le commissaire aux comptes dans la phase décisive de synthèse et de conclusion de la mission d'audit. Centré sur la détermination de l'opinion et la rédaction du rapport dans le respect des normes ISA et du cadre OHADA, il offre un questionnaire décisionnel, des tableaux de synthèse, des cas pratiques et des modèles de rapports. Conçu comme un outil de sécurisation du jugement professionnel, il vise à renforcer la qualité, la cohérence et la traçabilité des opinions d'audit.
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