La levée de réserve comme outil d’amélioration de la qualité de l’information financière

Abstract

Companies constantly face challenges in ensuring the quality of their financial information, which may lead statutory auditors to issue a qualified opinion, signaling a lack of compliance with the principles of fairness and regularity. This study aims to shed light on this dynamic, highlighting the role of resolving audit qualifications as an essential tool for improving the quality of financial information. This thesis focuses on the correction process followed by the company “Entreprise Immob” ; it analyzes how this entity transitioned from a state of low reliability, due to audit qualifications, to a state of financial credibility through the development and implementation of precise action plans aimed at addressing the root causes of these qualifications. The study’s results demonstrate that the role of the statutory auditor is not limited to issuing qualifications, but rather acts as a control mechanism that incentivizes the company to develop its internal control systems and strengthen the quality of its financial information. Furthermore, the study shows that the company’s ability to transform qualifications into effective corrective measures, resulting in an unqualified audit report, represents the true criterion for its success in upholding the principles of transparency and fairness in its financial statements, thereby strengthening stakeholder confidence and ensuring its sustainability.