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Vingt ans d'audit : de la révision des comptes aux activités multiservices

Author

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  • Jean-François Casta
  • Alain Mikol

Abstract

The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization has compelled companies to resort to internationally recognized audit certifications. This results in extensive restructuring. The major audit firms, which were initially focused on providing an opinion, have progressively developed consulting operations, thus creatingmulti-professionnal service entités associated to auditing. In the same time, auditing has become the subject of both education and research.

Suggested Citation

  • Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    • Handle: RePEc:cai:accafc:cca_053_0107
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    Citations

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    Cited by:

    1. David Carassus & Nathalie Gardes, 2005. "Audit légal et gouvernance d'entreprise : une lecture théorique de leurs relations," Post-Print hal-03083172, HAL.
    2. Isabelle Fabioux, 2021. "Dynamique au sein de la sphère normative de l’audit en France (2001-2020)," Post-Print hal-03361493, HAL.

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