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Savoir transformer l'audité en un client : Un enjeu d'efficacité et de santé, une affaire de conception du métier


  • Henri Guénin-Paracini

    (Université Laval [Québec])


Theoretically speaking, members of audited companies do not have the power to be an obstacle to the mission of statutory auditors: regulators spare no efforts to transform them into docile providers of information. But is it the case in practice? Looking into this question -that very few research papers have adressed- is useful to better understand the diverse compromises that auditors have to make when they are on field with clients, especially in terms of independance. As part of this research, the French branch of one of the largest audit firms in the world agreed to have 7 of its teams monitored and observed during audits...

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  • Henri Guénin-Paracini, 2011. "Savoir transformer l'audité en un client : Un enjeu d'efficacité et de santé, une affaire de conception du métier," Post-Print hal-00650446, HAL.
  • Handle: RePEc:hal:journl:hal-00650446
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    References listed on IDEAS

    1. Cooper, Christine & Taylor, Phil, 2000. "From Taylorism to Ms Taylor: the transformation of the accounting craft," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 555-578, August.
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    auditors-auditees relationship; power; independence; compromises; Relation auditeurs-audités; pouvoir; indépendance; compromis;

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