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Vingt ans d'audit : De la révision des comptes aux activités multiservices

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Author Info

  • Casta, Jean-François
  • Mikol, Alain

Abstract

Les objectifs et le champ d'investigation des missions d'audit ont connu une extension considérable au cours des trois dernières cécennies. L'internationalisation a imposé aux grandes entreprises le recours à des audits émanant de signatures internationalement reconnues. Elle est à l'origine d'importants mouvements de restructuration. Les grands cabinets, initialement focalisés sur une mission d'opinion, ont progressivement développé des activités de conseil, créant des structures multiprofessionnelles de services associés à l'audit. Dans le même temps, l'audit est devenu objet d'enseignement et de recherche.

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File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/1863/1/CastaMikoll_CCA_MAI_1999_10.pdf
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Bibliographic Info

Paper provided by Université Paris-Dauphine in its series Open Access publications from Université Paris-Dauphine with number urn:hdl:123456789/1863.

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Date of creation: May 1999
Date of revision:
Publication status: Published in Comptabilité Contrôle Audit (1999-05) v., p.107-121
Handle: RePEc:ner:dauphi:urn:hdl:123456789/1863

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Web page: http://www.dauphine.fr/en/welcome.html

Related research

Keywords: Consulting; Marché de l'audit; Commissariat aux comptes; Audit;

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Cited by:
  1. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
  2. C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor and Francis Journals, vol. 10(4), pages 763-786.
  3. Christine Pochet, 2000. "L'Audit Des Risques Dans Les Operations De Fusions-Acquisitions : Le Cas Aerospatiale-Matra," Post-Print halshs-00587503, HAL.
  4. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor and Francis Journals, vol. 10(3), pages 461-499.
  5. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
  6. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
  7. Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
  8. Charles Piot, 2000. "Relations D'Agence, Opportunites De Croissance Et Notoriete De L'Auditeur Externe : Une Etude Empirique Du Marche Français," Post-Print halshs-00587501, HAL.
  9. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.

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