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La notation par les administrateurs des composantes de la qualité du processus d'audit

Author

Listed:
  • Riadh Manita

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

  • Benoit Pigé

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

Abstract

Le conseil d'administration doit arrêter les comptes de l'entreprise. Pour ce faire, il s'appuie sur les résultats des travaux d'audit externe. Comme l'ont montré les nombreux scandales comptables intervenus depuis 2001, l'audit par lui-même ne garantit pas nécessairement la qualité des comptes. Il faut s'assurer de la qualité du processus d'audit. A partir d'un travail effectué avec 33 commissaires aux comptes tunisiens, nous avons développé une grille d'analyse de la qualité du processus d'audit. Celle-ci a été soumise pour évaluation à 156 administrateurs de sociétés cotées tunisiennes. Suite à un protocole expérimental se basant sur la démarche de Churchill (1979) et l'adaptant au contexte de la recherche, nous avons aboutis à une échelle de mesure mettant en évidence 49 indicateurs de qualité répartis sur 6 étapes du processus. Mais aussi à d'autres éléments se rapportant essentiellement à la nature de la relation administrateurs-auditeurs, aux modalités d'évaluation de la mission d'audit et aux types de rapports d'avancement à communiquer aux comités d'audit.

Suggested Citation

  • Riadh Manita & Benoit Pigé, 2006. "La notation par les administrateurs des composantes de la qualité du processus d'audit," Post-Print halshs-00548048, HAL.
    • Handle: RePEc:hal:journl:halshs-00548048
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548048
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    References listed on IDEAS

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