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Le processus de normalisation de l’audit : état de l’art et voies de recherches futures

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  • Isabelle Fabioux

Abstract

This article seeks to offer a synthesis of previous research related to the auditing standard-setting process and to highlight potential lines of research on aspects that are partially or not yet explored. The literature review is structured in two parts. A first part focuses on the participants in auditing standard-setting, their typology, composition, and evolution. The second part investigates the standard-setting process through the objectives pursued and the pitfalls observed. It also highlights the central place of due process. Putting previous works into perspective allows us to draw the outlines of academic knowledge on the little-known process of auditing standard-setting and to suggest avenues for future research. JEL code: M42

Suggested Citation

  • Isabelle Fabioux, 2023. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," ACCRA, Association francophone de comptabilité, vol. 29(1), pages 81-138.
    • Handle: RePEc:cai:accafc:cca_291_0081
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    More about this item

    Keywords

    standard-setting process; standard-setter; auditing standards; audit regulation; literature review; due process;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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