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La révision (1965) revisitée

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  • Alain Mikol

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

Abstract

In 1965 the French Institute of Certified Public Accountants published "Auditing". It was the first time that the Institute documented audit procedures. This research paper, applying a text-analysis method, is the first to propose a study of the book. We show that the basis of auditing has not evolved over half a century. The audit approach and procedures outlined in the Institute's publication are still being applied today.

Suggested Citation

  • Alain Mikol, 2013. "La révision (1965) revisitée," Post-Print hal-01003936, HAL.
    • Handle: RePEc:hal:journl:hal-01003936
    Note: View the original document on HAL open archive server: https://hal.science/hal-01003936
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    Keywords

    Auditing; legally required auditors; Audit; révision comptable; commissariat aux comptes; 1965;
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