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Savoir transformer l'audité en un client : Un enjeu d'efficacité et de santé, une affaire de conception du métier

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  • Henri Guénin-Paracini

    (Université Laval - Université Laval)

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    Abstract

    Sur le papier, les membres des entités auditées semblent ne pas pouvoir faire obstacle à la mission des commissaires aux comptes : tout est mis en oeuvre pour les transformer en dociles fournisseurs d'informations. Mais qu'en est-il donc en pratique ? Peu de recherches se sont penchées sur cette question, qu'il est pourtant utile de creuser pour mieux saisir la teneur du travail réel des auditeurs légaux et tous les arbitrages que ce travail requiert, notamment en matière d'indépendance. Nous avons -pour mener notre étude- obtenu de la branche française de l'une des plus grandes firmes d'audit au monde (un " Big Four ") l'autorisation d'accompagner 7 de ses équipes en mission...

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/46/PDF/GuA_nin-Paracini.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650446.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650446

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650446/en/
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    Related research

    Keywords: Relation auditeurs-audités ; pouvoir ; indépendance ; compromis;

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    1. Cooper, Christine & Taylor, Phil, 2000. "From Taylorism to Ms Taylor: the transformation of the accounting craft," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 555-578, August.
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