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Les déterminants de la qualité de l'audit, le cas de l'audit des comptes publics

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  • Marine Portal

Abstract

The financial audit of the governmental accounts is part of an international movement of reforms. The point for this study is to develop a model of specific factors for the public accounts audit quality. The modelling is based on a longitudinal case study (2006-2009) carried out in the Cour des comptes and within the framework of a participant observation. The employed data are interviews (41), experimental and bibliographic data. Factors for public accounts audit quality result from inferential approach (literature review) and from inductive approach. They are introduced following two groups: organizational skills and human skills.

Suggested Citation

  • Marine Portal, 2011. "Les déterminants de la qualité de l'audit, le cas de l'audit des comptes publics," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 37-65.
    • Handle: RePEc:cai:accafc:cca_171_0037
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