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Les Facteurs Objectifs De La Complexité De La Tâche En Audit Légal

Author

Listed:
  • Patrick Ifergan

    (IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Previous researches on judgmental errors during legal audit were focus on causes derived from the auditor's lack of independence. But current works hold with the fact that these errors are also linked to task complexity audit, this complexity coming from auditor's characteristics (subjective factors) or from the engagement's parameters (objective factors). Thus, this communication aims to demonstrate that objective factors explaining task complexity audit should not be neglected, as they also cause inevitable certification errors due to some risks hard to valuate, the instability of law, lack, abundance or imprecision of accounting or tax rules.

Suggested Citation

  • Patrick Ifergan & Pierre-Laurent Bescos, 2010. "Les Facteurs Objectifs De La Complexité De La Tâche En Audit Légal," Post-Print hal-00477398, HAL.
    • Handle: RePEc:hal:journl:hal-00477398
    Note: View the original document on HAL open archive server: https://hal.science/hal-00477398
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    References listed on IDEAS

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    7. Charles Piot, 2008. "Les déterminants du délai de signature du rapport d'audit en France," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 43-73.
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    Cited by:

    1. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.

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