ANALYSE DE L'IMPACT DE LA REFORME DE L'ISOC SUR L'AUDITEUR EXTERNE

Abstract

The purpose of this thesis is to answer the following research questions: "What are the auditor's obligations, responsibilities and role? "; "What is Belgian corporate tax reform? "; "What is the impact of Belgian corporate tax reform on the external auditor? " Regarding the first research question, we define the external audit, and present the different auditor’s mission and their objectives. The second research question presents the overall context of the Belgian corporate tax reform, and highlights the will of the legislator to switch to a taxation model with a broad tax base but a low rate. During this part, we present and explain two measures chosen from the Belgian corporate tax reform. The third research question is addressed via an empirical study. From this study, it appears that Belgian corporate tax reform in general has an impact on the external auditor on several levels. This reform has an influence on the obligation of professional competence. Indeed, the tax matter becomes more and more complex, and it becomes more and more complicated for the auditor to master all the concepts. There is therefore a real need for training. Beyond this need for training, corporate tax reform also influences the auditor because it has a potential impact on his independence. This is because the combination of auditing and non- auditing (tax) services for a client is subject to rules that have been presented, and independence must always be kept in mind. In addition, the auditor's need to involve tax specialists may conflict with his duty of independence and therefore may represent a threat of self-review.