Interprétativisme et complexité des normes d'audit françaises
In a decision from the AMF's commission of sanctions in December 2009, the fact that French Audit Standard "NEP 320"can be interpreted has been retained to justify a lack of sanction for auditors who committed a judgmental error. This article aims to demonstrate that the audit standards' process during the task audit is not a positive one. As a consequence, the possibility to interpret and the constructivism of French audit standards are factors of the task complexity audit which influence the performance of audit judgments. Audit is not a positive theory.
|Date of creation:||10 May 2011|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650464|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
- Wood, Robert E., 1986. "Task complexity: Definition of the construct," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 60-82, February.
- Libby, Robert & Lewis, Barry L., 1977. "Human information processing research in accounting: The state of the art," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 245-268, June.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650464. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.