La qualité de l'audit : analyse critique et proposition d'une approche d'évaluation axée sur la nature des travaux d'audit réalisés

L'approche rationnelle de la qualité de l'audit débouche sur une incapacité à évaluer la pertinence des travaux menés. Une nouvelle approche d'évaluation devrait être axée sur le niveau d'adaptabilité des travaux d'audit aux risques de l'entreprise. Nous estimons ainsi que le contrôle de la qualité de l'audit doit désormais se situer au niveau de la mise en oeuvre, à travers l'évaluation des programmes d'audit.qualité d'audit; approches d'évaluation; adaptabilité des travaux d'audit

A Development Consensus reconciling the Beijing Model and Washington Consensus: Views and Agenda

Reconciling the two dominant development models of the Washington Consensus (WC) and Beijing Model (BM) remains a critical challenge in the literature. The challenge is even more demanding when emerging development paradigms like the Liberal Institutional Pluralism (LIP) and New Structural Economics (NSE) schools have to be integrated. While the latter has recognized both State and market failures but failed to provide a unified theory, the former has left the challenging concern of how institutional diversity matter in the development process. We synthesize perspectives from over 150 recently published papers on development and Sino-African relations in order to present the relevance of both the WC and BM in the long-term and short-run respectively. While the paper provides a unified theory by reconciling the WC and the BM to complement the NSE, it at the same time presents a case for economic rights and political rights as short-run and long-run development priorities respectively. By reconciling the WC with the BM, the study contributes at the same to macroeconomic NSE literature of unifying a development theory and to the LIP literature on institutional preferences with stages of development. Hence, the proposed reconciliation takes into account the structural and institutional realities of nations at difference stages of the process of development

La qualité de l'audit : analyse critique et proposition d'une approche d'évaluation axée sur la nature des travaux d'audit réalisés

International audienceL'approche rationnelle de la qualité de l'audit débouche sur une incapacité à évaluer la pertinence des travaux menés. Une nouvelle approche d'évaluation devrait être axée sur le niveau d'adaptabilité des travaux d'audit aux risques de l'entreprise. Nous estimons ainsi que le contrôle de la qualité de l'audit doit désormais se situer au niveau de la mise en oeuvre, à travers l'évaluation des programmes d'audit

Effect of heat treatment on plasticity of Al–Zn–Mg alloy: Microstructure evolution and mechanical properties

AbstractThe effect of heat treatment on the plastic properties of an aluminum alloy (Al–Zn–Mg) has been investigated by indentation and tensile tests. The microstructural evolution was investigated using optical, scanning and transmission electron microscopies. After various states of ageing, the Al–Zn–Mg alloy shows significant changes in the microstructure and mechanical behaviour. After quenching, the microstructure was characterized by high ductility. After ageing at 135 ∘C, corresponding to the maximum value of hardness, the alloy reveals small η’ precipitates. After two-step ageing at 70 ∘C plus at 135 ∘C, the volume fraction of this precipitates becomes higher. Consequently, the yield strength of the material increases and it maintains its ductility

Synthesis and luminescence characteristics of Dy3+ doped KLa(PO3)4

AbstractPolycrystalline powders of KLa(1−x)Dyx(PO3)4 (x=0.5%, 1%, 5% and 10%) with linear chain have been grown by solid state reaction. The obtained powders are characterized by X-ray powder diffraction, FTIR and Raman spectroscopies. Emission, excitation spectra and decay curves analysis have been used to study the spectroscopic properties of Dy3+ in KLa(PO3)4. The photoluminescence spectra show two characteristic blue and yellow bands of Dy3+. The yellow-to-blue emission intensity ratios and CIE chromaticity coordinates have been determined from emission spectra to evaluate the emitted light as function of Dy3+ concentration. The measured decay rates for 4F9/2→6H15/2 deviated from exponential to non-exponential shape with increase of Dy3+ concentration. The observed non-exponential behavior of the decay curve has been fitted to Inokuti–Hirayama model, which indicates that the energy transfer between the donor and the acceptor is of dipole–dipole nature. The energy transfer, between the donor (excited Dy3+) and the acceptor (unexcited Dy3+), increases with Dy3+ ions concentration