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Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients

Author

Listed:
  • DAN A. SIMUNIC
  • MICHAEL T. STEIN

Abstract

Résumé. Les auteurs se penchent sur la question du portefeuille d'un vérificateur qui contrôle le volume de travail de vérification qu'il accepte et combine ensuite ses placements sur le marché boursier en général à ses placements dans des missions de vérification présentant un risque. Il est impossible pour le vérificateur, font†ils remarquer, de sélectionner les missions de vérification qu'il désire incorporer à son portefeuille; un portefeuille se constitue plutôt indirectement, par l'intermédiaire d'un processus d'offres de service concurrentielles. L'analyse qui suit permet donc de formuler une fonction d'offre gráce à laquelle il est possible d'estimer les honoraires minimums que le vérificateur est disposé à accepter pour dispenser ses services à un nouveau client potentiel, étant donné ses placements existants. Les auteurs énoncent des propositions relatives aux conséquences de diverses caractéristiques du portefeuille sur les honoraires demandés. Enfin, ils traitent de l'incidence possible du risque lié à la vérification, envisagé dans l'optique du portefeuille, sur la structure du secteur de la vérification.

Suggested Citation

  • Dan A. Simunic & Michael T. Stein, 1990. "Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 344-360, March.
    • Handle: RePEc:wly:coacre:v:6:y:1990:i:2:p:344-360
    DOI: 10.1111/j.1911-3846.1990.tb00763.x
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    References listed on IDEAS

    as
    1. Danos, P & Eichenseher, Jw, 1982. "Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 604-616.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
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