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Quand la France découvre l'audit

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)

  • Francis Pavé

    (CSO - Centre de sociologie des organisations (Sciences Po, CNRS) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique)

Abstract

En 1964, Edouard Salustro fonde un cabinet d'expertise-comptable qui deviendra l'un des plus importants cabinets français. Très impliqué dans les institutions de sa profession, il sera en particulier, de 1979 à 1982, le président de l'Ordre des Experts-Comptables et des Comptables Agréés (OECCA). A travers ce long entretien en forme de récit de vie mené et mis en forme par Bernard Colasse et Francis Pavé, il témoigne de l'histoire récente de la profession comptable française et, en particulier, de la découverte par celle-ci de l'audit tel qu'il était pratiqué par les "big" anglo-saxons.

Suggested Citation

  • Bernard Colasse & Francis Pavé, 2005. "Quand la France découvre l'audit," Post-Print halshs-00688885, HAL.
    • Handle: RePEc:hal:journl:halshs-00688885
    as

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