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Etude de l'étendue d'application des normes internationales d'audit «ISA» en Tunisie

Author

Listed:
  • Ridha Zarrouk

    (ISCAE de Tunis - ISCAE)

  • Mondher Fakfakh

    (Unité de Recherche Gouvernance, ESC Sfax - ESC Sfax - Ecole Supérieure de Commerce Sfax)

Abstract

La Tunisie a opté, officiellement en 2002, pour les normes internationales d'audit "ISAs" comme référentiel local rendant caduque les quelques normes publiées par l'ordre des experts comptables de Tunisie entre 1984 et 1990. Les ISAs sont enseignées, en tant que référentiel d'audit, au niveau du cursus universitaire menant au diplôme d'expert comptable depuis une quinzaine d'années facilitant leur acceptation par les professionnels. Ce référentiel constitue la base d'appréciation de la responsabilité de l'auditeur légal compte tenu des diligences accomplies en cas de situation conflictuelle. Les scandales financiers et les faillites d'importantes sociétés ont mis en cause la responsabilité de l'auditeur et ont relevé des défaillances dans l'accomplissement de sa mission. Cet article reporte les résultats d'une étude détaillée des approches d'audit de 20 cabinets d'expertise comptable tunisiens basées sur l'examen de 180 dossiers de travail ((dossier permanent, dossier de revue des procédures de contrôle interne, dossier de contrôle des comptes). Les résultats obtenus montrent que les professionnels tunisiens respectent, dans l'ensemble, l'approche normative d'audit international et confirment l'existence de principes d'audit généralement acceptés (Generally Accepted Auditing Standards GAAS). Ils relèvent, également, que sur certains aspects la pratique d'audit en Tunisie s'écarte de l'approche normative d'audit internationale.

Suggested Citation

  • Ridha Zarrouk & Mondher Fakfakh, 2006. "Etude de l'étendue d'application des normes internationales d'audit «ISA» en Tunisie," Post-Print halshs-00558261, HAL.
    • Handle: RePEc:hal:journl:halshs-00558261
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558261
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    File URL: https://shs.hal.science/halshs-00558261/document
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    References listed on IDEAS

    as
    1. Gangolly, Jagdish S. & Hussein, Mohamed E. & Seow, Gim S. & Tam, Kinsun, 2002. "Harmonization of the auditor's report," The International Journal of Accounting, Elsevier, vol. 37(3), pages 327-346.
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