Quelles sont les particularités dont il faut tenir compte dans l'approche d'audit des sociétés qui produisent et commercialisent de l'eau?

Abstract

The purpose of this research thesis is to give the reader an overview of the different stages of an audit mission and to apply it to a particular sector: companies that produce and market water. On the one hand, the reader is immersed in the theory of the auditing profession through five chapters. First of all, before getting to the heart of the matter, the reader is reminded of what an auditor is, when should an auditor be used? etc. Then, he discovers the stages of an assignment which are divided into four chapters. The first chapter deals with the client acceptance phase, where the evaluation of the client's independence and background are discussed. The reader also learns that the previous auditor can be contacted. The second phase is the planning phase, in which the reader notes how the auditor attempts to understand the entity and its environment and internal control, after which the risk assessment and materiality determination is made. The third phase concerns testing and evidence. In this section, the reader is plunged in the various procedures for gathering evidence to reduce the risk of material misstatement. The fourth and final phase covers evaluation and reporting. The aim of this chapter is to summarize the various opinions that may or may not attest to the reliability and accuracy of the financial statements. On the other hand, after discovering the different phases of auditing in a theoretical way, the reader is immersed in the water sector through different interviews conducted with experts of different rank in the sector. Through this empirical part, the notions of risks related to this sector, discounts, deposits and concessions are discussed.