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Interprétativisme et complexité des normes d'audit françaises

Author

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  • Patrick Ifergan

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

Abstract

In a decision from the AMF's commission of sanctions in December 2009, the fact that French Audit Standard "NEP 320"can be interpreted has been retained to justify a lack of sanction for auditors who committed a judgmental error. This article aims to demonstrate that the audit standards' process during the task audit is not a positive one. As a consequence, the possibility to interpret and the constructivism of French audit standards are factors of the task complexity audit which influence the performance of audit judgments. Audit is not a positive theory.

Suggested Citation

  • Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
    • Handle: RePEc:hal:journl:hal-00650464
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650464
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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