L'indépendance du commissaire aux comptes: dans les sociétés commerciales
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En effet, une société commerciale en cours de vie sociale peut connaître des difficultés relatives aux comptes sociaux. Dans ce cas, l'institution d'un commissaire aux comptes s'avère importante pour la transparence, la sincérité et la régularité de ces comptes sociaux.
Pour garantir la fiabilité des comptes sociaux, le commissaire aux comptes doit être indépendant aussi bien de la société contrôlée que de ses dirigeants sociaux. .
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