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La qualité de l'audit légal en Afrique francophone : constats, interrogations et voies d'amélioration

Author

Listed:
  • Geneviève Causse

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

  • Eustache Ebondo

    (Ecole Supérieure de Commerce - Groupe ESC Marseille)

Abstract

The statutory audit is an activity of general interest whose quality depends more particularly of controls over the Profession. The objective of this paper is to make inventory of institutional frameworks for statutory audit prevailing in the countries of Francophone Africa that is connected to the "French School of Accounting." The analysis of regulations and professional, as well as responses to a questionnaire sent to professionals, it can be concluded that the profession is regulated and controlled all but the degree quite different. There is also evidence that it is relatively undeveloped in the geographical area studied. Development and quality of the audit would they not contingent on the level of economic and cultural characteristics of the country? Can we escape the pressure of international standardization and consider a profile listener adapted to economic and social context? It is also an objective of our communication to try to answer these questions.

Suggested Citation

  • Geneviève Causse & Eustache Ebondo, 2013. "La qualité de l'audit légal en Afrique francophone : constats, interrogations et voies d'amélioration," Post-Print hal-00999671, HAL.
    • Handle: RePEc:hal:journl:hal-00999671
    Note: View the original document on HAL open archive server: https://hal.science/hal-00999671
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    References listed on IDEAS

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    1. Geneviève Causse, 1999. "Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 211-222.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. Geneviève Causse, 1999. "Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone," ACCRA, Association francophone de comptabilité, vol. 5(3), pages 211-222.
    4. repec:dau:papers:123456789/979 is not listed on IDEAS
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