Etude de l'impact de la norme ISA 540 révisée sur les procédures d'audit et le métier d'auditeur

Abstract

The IAASB, one of the three IFAC standardization boards is the competent commisision for the application of international auditing standard. Numerous standards have been issued by this commission in order to establish rules and obligations for audit in belgium and in the world. Amongs these, the revision of ISA 540, was introduced in December 2019 in order to update various points on the procedure on the compagnies who must apply the standard. But what about the impact of the implementation of this revision for the compagnies and auditors? Our research shows that it has. The several impact that could be detected was positive for the compagnies and the peoples who work as auditor. Through this thesis, you will be able to learn more about the ISA 540 and the analysis of the impact it has had on the audit companies.