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المراجعة الجبائية ودورها في مكافحة الغش والتهرب الضريبي دراسة حالة مفتشية الضرائب - الأخضرية

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2015/2014

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XIII

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AUDIRE

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1

- C.Perechon et L.Rlef , structure économique et juridique de l’entreprise et tna, revue française de comptabilité, mai 1982, p 223

2

(42)

21

1

- P.Bougon et J.M.Vallen, audit et gestion fiscale, edition chef, atd, 1986, p 53.

2

- M.Colin, la vérification fiscale , édition économique, paris, 1985, p 37.

3

- J.F.Costa et A.Mikol ,Vingtans d’audit de la récusions de comptes aux actinotes, p 107.

نيريسمنا عجارمنا ريرقت

عجارمنا بتكم

تسسؤمنا تجيتن تيئابج ثاموهعم

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22

Source꞉olivier herbach, le comportement des collaborateurs de cabinet d’audit , thèse de doctorat

de gestion , université des sciences sociales, toulous,2000, p 04.

ريسمنا تيبيرضنا ةرادلإا نيمهاسمنا تيئابجنا تيعضونا تسسؤمنا ىرخلأا فارطلاا تيئابجنا تبقارمنا ريسمنا تيبيرضنا ةرادلإا نيمهاسمنا تيئابجنا تيعضونا تسسؤمنا ىرخلأا فارطلاا تيئابجنا تبقارمنا

(44)

23 تعجارملا . 5 Source꞉Ibid , p0 1

- Bernard légarde, fiscalité et redroussement d’entreprise, édition, tech et doc la voise, paris, 1990,p :38. نيريسمنا عجارمنا ريرقت عجارمنا بتكم تسسؤمنا تجيتن تيئابج ثاموهعم

(45)

24

source꞉Jacque Duhem et Michel Jammes, audit et gestion fiscale de l’entreprise, édition

efe, 1996, France , p : 201.

1 2

- Bernard légarde; opcite, p 39.

بئارضنا ةرادإ ثابوقع ميصحتنا تيافك ودع ثاحيرصتنا ءاعونا ثابوقع حلاصإو ةدئاف رخأتنا ريضحت وأ بيع رخأتم ثادنتسمهن

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1

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1 - Ibid , p :40. 2

- Jacque Renard avec le concours de jean- Michel Chaplin, théorique et pratique d’audit interne, édition les éditions d’organisations, 2000 , p 61.

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-

1 - Ibid, p 61.

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1 سفن ص ، عجرملا 105 .

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37 تسسؤملل تيئابجلا ثايلمعلا تبيرضلل عماج اهنىك ءاعىلا تيفصتلا عاطتقلاا عفذلا ةداعإ عفذلا ءاعىلا تيفصتلا تبيرضلل عضاخ اهنىك يئابجلا رطخلا يئاقو عباط ثار رطخلا سايق يئابجلا تيئابجلا ثايلمعلا تعجارم تسسؤملل حئاصنلا يجلاع عباط ثار

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برهتلا و شغلل يرظنلا راطلإا

هتحفاكم ةيلآ و يبيرضلا

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1 -، ندرلأا -، رشنلل ةرسيملا راد-، تبساحملا و بئارضلا -،رون رصانلا دبع 3002 ص، 233 .

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66 حابرأ ةحلصم نهملاو تاكرشلا ةرحلا لخدلا ةحلصم يلامجلإا ليخادملا ةحلصم ةيراقعلا تلاخدتلا ةحلصم

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99

Les livre et les thèses

1. Bernard légarde, fiscalité et redroussement d’entreprise, édition, tech

et doc la voise, paris, 1990.

2. C.Perechon et L.Rlef , structure économique et juridique de

l’entreprise et tna, revue française de comptabilité, mai 1982 .

3. J.F.Costa et A.Mikol ,Vingtans d’audit de la récusions de comptes .

4. J.Raffageau et F.Durois , audit et contrôle des comptes, publi-union

1979.

5. Jacque Duhem et Michel Jammes, audit et gestion fiscale de

l'entreprise , édition efe, France ,1996.

6. Jacque Renard avec le concours de jean- Michel Chaplin, théorique

et pratique d’audit interne, édition les éditions d’organisations, 2000 .

(124)

100

10. Olivier herbah, le comportement des collaborateurs du cabinet

d’audit thèse de doctorat de gestion, université des sciences sociales

Toulouse, 2000.

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