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Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification

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  • E. MICHAEL BAMBER
  • JOSEPH H. BYLINSKI

Abstract

Résumé. Cette étude se penche sur l'effort en terme de temps de révision des chefs de groupe en vérification (tel que reflété par leurs estimations du temps requis pour la révision du dossier de vérification) et la mesure dans laquelle cet effort est orienté par une autre activité importante du chef de groupe: la planification initiale de la mission de vérification. La planification initiale de la vérification est conditionnée par l'identification de certaines zones critiques dans la note de planification. Les pressions temporelles et les caractéristiques individuelles du vérificateur sont également étudiées, car les recherches antérieures en vérification semblent indiquer qu'elles sont susceptibles d'influencer la révision du chef de groupe. Cette analyse est fondée sur les réponses, provenant de soixante†treize chefs de groupe de dix grands cabinets d'experts†comptables, à un cas de vérification. Les résultats indiquent que: 1) les chefs de groupe font preuve d'un consensus raisonnable en budgétisant plus de la moitié du temps de vérification pour la révision, 2) le plan initial de vérification oriente leur révision ultérieure, 3) les pressions au niveau du temps n'influencent pas de façon significative leurs estimations relatives au temps de révision, et 4) l'appartenance à un cabinet, le niveau d'expérience de vérificateur, et l'effort de planification initiale sont reliés aux différences des pratiques et des perceptions de la révision par le chef de groupe. La fin de cet article comporte une discussion des conséquences de ces résultats en regard de la pratique et des recherches ultérieures.

Suggested Citation

  • E. Michael Bamber & Joseph H. Bylinski, 1987. "Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 144-163, September.
    • Handle: RePEc:wly:coacre:v:4:y:1987:i:1:p:144-163
    DOI: 10.1111/j.1911-3846.1987.tb00660.x
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    References listed on IDEAS

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    1. Nanni, Alfred Jr., 1984. "An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 149-163, June.
    2. Kaplan, Se, 1985. "The Effect Of Combining Compliance And Substantive Tasks On Auditor Consensus," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 871-877.
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