L'audit dans le secteur de l'immobilier. Comment les auditeurs externes peuvent-ils contribuer à renforcer la résilience des entreprises immobilières face aux crises économiques?

Abstract

This thesis focuses on the role that external auditors can play in strengthening the resilience of real estate companies in the face of economic crises. In an unstable environment where this sector is particularly vulnerable to market fluctuations and financial pressures, external audit goes beyond mere financial verification. It becomes a key lever for risk anticipation, strategic decision-making support (while maintaining independence), and business continuity. Through an in-depth theoretical analysis and a questionnaire conducted with audit professionals, this study highlights how audit practices can contribute to stabilizing real estate companies during times of crisis.