Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "3351"
  #_source: array:26 [
    "id" => "3351"
    "slug" => "laudit-est-un-gage-de-confiance"
    "yearMonth" => "2008-01"
    "year" => "2008"
    "title" => ""L'audit est un gage de confiance""
    "description" => "RICHARD, C. (2008). "L'audit est un gage de confiance". Dans: <i>Petit bréviaire des idées reçues</i>. 1st ed. La Découverte, pp. 219-226."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "RICHARD Chrystelle"
        "bid" => "B00183501"
        "slug" => "richard-chrystelle"
      ]
    ]
    "ouvrage" => "Petit bréviaire des idées reçues"
    "keywords" => array:3 [
      0 => "Audit"
      1 => "Confiance"
      2 => "Critique"
    ]
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "219-226"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Chapitres"
      "en" => "Book chapters"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Il s'agit de répondre à la question suivante : l'audit est-il un gage de confiance ? Le contrôle des comptes d'une entreprise constitue un mécanisme essentiel du bon fonctionnement des marchés financiers en reproduisant un contrat de confiance entre dirigeants et actionnaires. Mais le processus qui conduit à l'audit est lui-même fondé sur une relation de confiance entre les audités et les auditeurs, ce qui questionne la légitimité de l'opinion émise par l'auditeur. L'article cherche dès lors à porter un regard critique et offrir des pistes de réflexion."
      "en" => "The paper tries to reply to the following question: is audit a proof of trust? Auditing a firm is an essential mechanism of the good functioning of financial markets by reproducing a trust contract between managers and shareholders. But the audit process is itself based on a trust relationship between auditors and auditees, that is questioning the legitimacy of the auditor opinion. In this way, the paper has a critical look and proposes ways of thinking."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-18T16:21:46.000Z"
    "docTitle" => ""L'audit est un gage de confiance""
    "docSurtitle" => "Book chapters"
    "authorNames" => "<a href="/cv/richard-chrystelle">RICHARD Chrystelle</a>"
    "docDescription" => "<span class="document-property-authors">RICHARD Chrystelle</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2008</span>"
    "keywordList" => "<a href="#">Audit</a>, <a href="#">Confiance</a>, <a href="#">Critique</a>"
    "docPreview" => "<b>"L'audit est un gage de confiance"</b><br><span>2008-01 | Book chapters </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">"L'audit est un gage de confiance"</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.947243
  +"parent": null
}