Fraude financière : rôle de la réglementation de l’audit

« Audit has never had such a high political profile. In the UK, Brussels and the US the global financial crisis has sparked a series of high-level inquiries into the role and effectiveness of audit, while in Singapore, among others, regulators are actively engaging with stakeholders to assess how audit can be enhanced. »  The Association of Chartered Certified Accountants (ACCA), mai 2011.