Download Audit comptable, Audit informatique by Hugues Angot PDF

By Hugues Angot

Le risque majeur encouru par les systèmes comptables informatisés réside non pas dans leur piratage, comme on pourrait l'imaginer, mais dans leur perception viciée ou dans leur mauvaise utilisation. Tel est l'objet traité par Audit comptable, Audit informatique dont voici los angeles 3e édition complètement remaniée et mise à jour. Trois questions fondamentales régissent en fait l'audit comptable et informatique. los angeles comptabilité étudiée est-elle légale : respecte-t-elle les règles comptables et fiscales légales ? Sûre : présente-t-elle une sécurité suffisante pour éviter que des données soient perdues ou altérées, volontairement ou involontairement ? Fonctionnelle : offre-t-elle des possibilités d'utilisation qui en facilitent l'emploi et qui permettent d'en tirer des conclusions au niveau de los angeles gestion ? En examinant chacun de ces points, les auteurs ont procédé en définitive à une examine de l'ensemble des points légaux, informatiques et revisoraux à prendre en compte lors d'un examen de fiabilité d'un système comptable informatisé. Cette démarche, systématique et minutieuse a pour yet de guider le lecteur à travers les embûches des logiciels mal conçus, des procédures lacunaires et des velléités indélicates des gestionnaires. Audit comptable, Audit informatique accompagnera utilement les professionnels de l'image financière dans leur quête de l. a. fidélité : comptables, réviseurs, contrôleurs internes ou externes, experts en informatique

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The year of the initial coverage shortfall is denoted as year 0 in distress time. Three distinct factors can cause a firm’s inability to cover its debt obligations: (1) Excessive leverage, (2) an industry downturn, and (3) poor firm-specific operating performance. com. Financials are subject to different disclosure rules and much stricter regulation, which forbids comparison with regular Corporates. The methodology was developed by Asquith, Gertner, and Scharfstein (1994). In their article Andrade and Kaplan (1998) adapt the framework by adding short-term interest changes as fourth possible source of distress, however they find that this factor has little explanatory power.

Because the used data types vary across studies, supplementary overviews of data types and variable definitions are also included in the individual chapters. 11 12 14 In the case of §§ 92 I and 229 this essentially a subsequent convening of an exceptional general shareholder assembly is required. TV AG in 2003 as well as private restructurings of Walter Bau AG in 2002 and 2003 and Primacom in 2001. Balance sheet and financial statement data are obtained from three different sources. 13 Company accounts data on WORLDSCOPE for Continental European firms are available from 1980 onwards.

Economic theory suggests that changes in ownership and control present bad news for incumbent managers. This follows from considerations that takeovers are most likely to be disciplinary when performance is poor and that different management teams compete with each other on the market for managerial talent [Scharfstein (1988), Jensen and Ruback (1983)]. S. offers strong support for the hypothesis that ownership changes, takeovers, and performance related executive replacements are interrelated [Mikkelson and Partch (1997), Denis and Sarin (1999)].

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