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La Formation A L'Audit : Determinants, Contenu Et Voies De Recherche

Author

Listed:
  • Elisabeth Bertin

    (CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours)

Abstract

A la lumière des principaux résultats de la recherche comportementale en audit et prenant en considération les défis que la profession doit relever aujourd'hui, le présent papier propose de développer de façon urgente un programme de formation visant à développer la pensée critique et une attitude éthique chez les futurs auditeurs.

Suggested Citation

  • Elisabeth Bertin, 2002. "La Formation A L'Audit : Determinants, Contenu Et Voies De Recherche," Post-Print halshs-00584440, HAL.
    • Handle: RePEc:hal:journl:halshs-00584440
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584440
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