@inproceedings{david:hal-01454824, TITLE = {{Les piliers de la l{\'e}gitimit{\'e} du co-commissariat aux comptes en France}}, AUTHOR = {David, Gilles and Mhirsi, Nadia}, URL = {https://u-bourgogne.hal.science/hal-01454824}, BOOKTITLE = {{37{\`e}me congr{\`e}s de l'Association Francophone de Comptabilit{\'e}~(AFC)}}, ADDRESS = {Clermont-Ferrand, France}, ORGANIZATION = {{Ecole Universitaire de Management (Universit{\'e} d'Auvergne), Centre de Recherche Clermontois en Gestion et Management}}, HAL_LOCAL_REFERENCE = {PICCO}, YEAR = {2016}, MONTH = May, KEYWORDS = {Comptabilit{\'e} de l'{\'E}tat ; Commissariat aux comptes}, HAL_ID = {hal-01454824}, HAL_VERSION = {v1}, }