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Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI


  • Charles Piot

    () (HEC Montréal)


(VF)Les commissaires aux comptes appliquent un barème réglementaire pour déterminer le volume horaire de la mission générale. La présente étude teste la cohérence de ce barème, par rapport à l’effort d’audit requis. L’échantillon comprend 92 PME-PMI. Les modèles soulignent le pouvoir explicatif majeur de la taille. Ils corroborent également le phénomène d’économies d’échelle et permettent d’en chiffrer l’ampleur. Enfin, ils montrent que le barème, en plus de la taille, affecte positivement l’effort d’audit mobilisé.(VA) Statutory auditors in France must rely on a compulsory scale when setting the number of working hours to be devoted to the audit engagement. This paper tests whether this scale is consistent with the requested audit effort. Our sample is composed of 92 small-and-medium-size companies. Regression analysis emphasizes the large explanatory power of client company size. Our results also corroborate the presence of economies of scale, and provide an estimate of the extent of such economies. Finally, we suggest that the compulsory scale positively affects the realized audit effort, independently of the client company’s size.

Suggested Citation

  • Charles Piot, 2004. "Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI," Revue Finance Contrôle Stratégie,, vol. 7(1), pages 151-169, March.
  • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:151-169

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    References listed on IDEAS

    1. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
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    More about this item


    commissariat aux comptes; honoraires; déclarations d’activité; économies d’échelle; statutory auditing in France; audit fees; economies of scale.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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