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Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires

Author

Listed:
  • Alia Miledi

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

  • Benoit Pigé

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements related to the audit process.

Suggested Citation

  • Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
    • Handle: RePEc:hal:journl:hal-01002359
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002359
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    References listed on IDEAS

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    Keywords

    judgment; auditor; standards; norms; corporate governance; audit; jugement; auditeur; normes; gouvernance.;
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