IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00484277.html
   My bibliography  Save this paper

La normalisation internationale en audit, implications pour la politique qualité de l'audit des comptes publics

Author

Listed:
  • Geneviève Causse

    (UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

  • Viet Ha Vu

    (CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne)

Abstract

The financial audit of the governmental accounts is a new mission for the "Cour des comptes" which is in line with an international movement of reforms. This movement is characterized by an important convergence, the adoption of the International Standards on Auditing (ISAs). One of the first consequences of this adoption for the Cour des comptes is the necessity to implement a quality policy for the financial audit. Based on a case study, this research introduces the international context for the financial audit and more specifically for its quality policy settlement. The second part is devoted to the study of its development and to the international normalization impacts.

Suggested Citation

  • Geneviève Causse & Viet Ha Vu, 2010. "La normalisation internationale en audit, implications pour la politique qualité de l'audit des comptes publics," Post-Print hal-00484277, HAL.
    • Handle: RePEc:hal:journl:hal-00484277
    Note: View the original document on HAL open archive server: https://hal.science/hal-00484277
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00484277/document
    Download Restriction: no
    ---><---

    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:hal-00484277. 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.