APPENDIX 8-9 (APPENDIX TO ARTICLE A. 822-1-1)

PROGRAMME OF THE CERTIFICATE PREPARATORY FOR THE DUTIES OF AUDITOR In application of the provisions of article A. 822-1-1, the syllabus for the tests for the preparatory certificate for the duties of statutory auditor is set in accordance with this appendix: ADMISSIBILITY First test Accounting I. – Introduction A. – History, definition and role of accounting: Diversity in time and space of accounting models. Accounting-economy relationships. Accounting-law relationships. Consolidated accounts….