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Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?

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Author Info

  • Thierry Bergès

    (chercheur indépendant - Université Toulouse 1)

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    Abstract

    L'article est une étude exploratoire sur l'introduction des nouvelles technologies de l'information et de la communication en audit financier. Après qu'aient été rappelées les composantes technologiques de l'audit, sont examinées les implications des NTIC dans différents domaines (cognitif/social, éthique/sociétal)

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/35/PDF/BERGES.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584435.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584435

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584435/en/
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    Related research

    Keywords: audit; audit financier; technologies de l'information; technologie d'audit;

    References

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    1. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    2. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    3. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    4. Casta, Jean-François & Mikol, Alain, 1999. "Vingt ans d'audit : De la révision des comptes aux activités multiservices," Economics Papers from University Paris Dauphine 123456789/1863, Paris Dauphine University.
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