IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00667487.html
   My bibliography  Save this paper

Auditer, une mission impossible ?

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

La qualité d'un audit est censée reposer sur la compétence de l'auditeur et sur son indépendance par rapport à l'audité. Mais pour exercer pleinement sa comptétence, l'auditeur doit, ne serait-ce que pour accéder à l'information dont il a besoin, développer de bonnes relations avec l'audité, ce qui risque d'affecter son indépendance. Compétence et indépendance sont donc deux variables liées, ce qui rend la mission de l'auditeur sinon impossible du moins très difficile.

Suggested Citation

  • Bernard Colasse, 2003. "Auditer, une mission impossible ?," Post-Print halshs-00667487, HAL.
    • Handle: RePEc:hal:journl:halshs-00667487
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Caroline Virginie Lambert & Sponem Samuel, 2003. "GOUVERNANCE D'ENTREPRISE ET GESTION DU RESULTAT Les contrôleurs de gestion "de l'autre côté du miroir"," Post-Print halshs-00582793, HAL.
    3. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. 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.

    More about this item

    Keywords

    Audit; auditeur; audité;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00667487. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.