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La qualité de l'audit : analyse critique et proposition d'une approche d'évaluation axée sur la nature des travaux d'audit réalisés

Author

Listed:
  • M. Chemingui

    (CUREGE - Centre universitaire de recherche en gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Benoit Pigé

    (CUREGE - Centre universitaire de recherche en gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

L'approche rationnelle de la qualité de l'audit débouche sur une incapacité à évaluer la pertinence des travaux menés. Une nouvelle approche d'évaluation devrait être axée sur le niveau d'adaptabilité des travaux d'audit aux risques de l'entreprise. Nous estimons ainsi que le contrôle de la qualité de l'audit doit désormais se situer au niveau de la mise en oeuvre, à travers l'évaluation des programmes d'audit.

Suggested Citation

  • M. Chemingui & Benoit Pigé, 2004. "La qualité de l'audit : analyse critique et proposition d'une approche d'évaluation axée sur la nature des travaux d'audit réalisés," Post-Print halshs-00593012, HAL.
    • Handle: RePEc:hal:journl:halshs-00593012
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593012
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