Master Thesis Online
The Auditor and the Assessment of Risks Related to Intragroup Services Reinvoicing-Proposal for an Audit Guide
Alouane, Wadii 
Promotor(s) :
Torsin, Wouter
Date of defense : 20-Jun-2025/24-Jun-2025 • Permalink : http://hdl.handle.net/2268.2/22827
Master Thesis - Wadii Alouane.pdfDetails
| Title : | The Auditor and the Assessment of Risks Related to Intragroup Services Reinvoicing-Proposal for an Audit Guide |
| Translated title : | [fr] L'AUDITEUR ET L'ÉVALUATION DES RISQUES LIÉS À LA REFRACTURATION DES SERVICES INTRAGROUPE – PROPOSITION DE GUIDE D'AUDIT |
| Author : | Alouane, Wadii
|
| Date of defense : | 20-Jun-2025/24-Jun-2025 |
| Advisor(s) : | Torsin, Wouter
|
| Committee's member(s) : | von Frenckell, Eric
|
| Language : | English |
| Number of pages : | 70 |
| Keywords : | [en] audit [en] intragroup services [en] intragroup transactions [en] transfer pricing [en] arm's length principle [en] audit guide |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] Increasingly, companies are organizing themselves into corporate groups, pursuing a range of objectives that are strategic, commercial, financial, organizational, and fiscal in nature.
Within such groups, various types of intragroup transactions occur, typically classified into two main categories: financial and non-financial transactions. Each category presents distinct characteristics and associated risks.
It is essential that all risks impacting companies and their management are thoroughly identified and assessed by the auditor during the audit process, in order to mitigate the auditor’s own liability.
This study aims to propose a comprehensive audit methodology tailored for Luxembourg auditors engaged in or providing intragroup service transactions with affiliated entities.
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