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Les Approches D'Evaluation Et Les Indicateurs De Mesure De La Qualite D'Audit: Une Revue Critique

Author

Listed:
  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

  • Makram Chemangui

    (Audencia Recherche - Audencia Business School)

Abstract

Les récents scandales financiers ont montré l'incapacité des approches classiques et leurs indicateurs de mesure à évaluer la pertinence des travaux d'audit menés. Celle-ci débouche sur la nécessité de développement de nouvelles approches plutôt directes d'évaluation de la qualité d'audit et sur la mobilisation de nouvelles méthodologies empiriques permettant de mieux capter la complexité des travaux d'audit réalisés. L'objectif de ce papier est de mener une étude critique des différentes approches d'évaluation et des indicateurs de mesure de la qualité d'audit. Nous proposons à ce titre de faire le tour d'horizon des différents travaux effectués en la matière en les structurant selon une typologie appropriée

Suggested Citation

  • Riadh Manita & Makram Chemangui, 2007. "Les Approches D'Evaluation Et Les Indicateurs De Mesure De La Qualite D'Audit: Une Revue Critique," Post-Print halshs-00534780, HAL.
    • Handle: RePEc:hal:journl:halshs-00534780
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534780
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    Citations

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    Cited by:

    1. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "Les honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    2. Alain Gilles FOKA TAGNE & Joseph NDASSI YEPGNOU & David KAMDEM, 2017. "honoraires incitatifs au cœur d’une réflexion sur la qualité d’audit en Afrique subsaharienne francophone," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    3. Badr Bentalha & Aziz Hmioui & Lhoussaine Alla, 2018. "Proposal for a structured approach to internal audit of the treasury cycle [Proposition d'une démarche structurée de l'audit interne du cycle de trésorerie]," Post-Print hal-02118184, HAL.

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