L'audit de l'audit : un état des lieux des pratiques françaises, africaines et canadiennes

The quality of the audit depends on numerous factors, it notably depends on controls which are exercised on the conditions of exercise of the profession and on the activity it even. The objective of our research is to verify that the statutory executives and the professionals of the legal audit in the countries which we connect to "the French School of Accounting " are similar. But, the possible resemblances which can more be put in light compared with a country situated outside the sphere of influence, we also concerned our glance the statutory frame prevailing in a country which, although belonging to the cultural community of the French-speaking world, cannot be considered as being of the same accounting school, in this particular case the province of Quebec in Canada. The analysis of the statutory texts and professional texts, as well as the answers to a questionnaire sent to the professionals of the legal audit in the studied countries, allow to assert that : - the profession is regulated and controlled everywhere but in rather different degrees, - the reference to the French model is very present in the countries of Frenchspeaking Africa, even if it is not any more the only model, - the rule and the Canadian and French practices are closed, however the missions that assign the trade organizations of rule and control are slightly different. Finally, we were able to notice that the improvement of the quality keeps pace with the economic development of the country, the noticed differences between countries are the reflection of their level of development.