Quel est le rôle et la responsabilité du réviseur d'entreprises lorsqu'il détecte une situation de fraude dans les états financiers : impacts et limites de la norme ISA 240

Abstract

Management fraud has been a real scourge in recent decades. It is found in the companies' annual accounts. It can sometimes be intentionally and other times not. Moreover, as fraudsters are still using more sophisticated techniques, it is becoming increasingly difficult to detect it.

However, does the auditor guaranteeing the fair image of the annual accounts of the companies he controls, incur his responsibility when he does not detect it during his controls? Is it his role to detect it? All these questions will be part for the subject of the study of this project. We will attempt to answer it by exploring the legal framework and the professional standards to which it is subject. We will particularly target the ISA 240 standard governing the auditors’ obligations in the area of fraud.

Eight companies’ auditors were interviewed in the thesis. Their experiences as professionals, will helped us answer our various questions.

In order to update the subject regarding to the health crisis that we are currently experiencing, we will explore, at the end of this paper, the risks of fraud that could bring the remote audit due to containment measures imposed to curb the spread of the Covid-19 virus