METHODES ET TECHNIQUES D’AUDIT MISES EN OEUVRE PAR LE CAC
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Ces risques incluent ceux inhérents à l'entité et ceux liés au contrôle. L'objectif du CAC est d'obtenir une assurance raisonnable que les comptes sont exempts d'anomalies significatives, même si le risque zéro reste un défi.
Le mémoire explore si les méthodes actuelles du CAC peuvent éliminer ces risques. .
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