May. 24, 2018
Study report on the increasing of intervention threshold of auditors in France: A risky initiative based on a dubious impact study.
TERA conducted a critical analysis of the study made by the General Inspectorate of Finance concerning the companies’ accounts certification threshold by an independent audit (auditors).
This report was written by Laurent Benzoni – Professor at the University Paris 2 (Panthéon-Assas), visiting Professor at Telecom Paris Tech and Adrien Karsenty – TERA Consultants.