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Les Fondements De L'Audit Par Les « Business Risks » : Motivations Professionnelles Ou Raisons Économiques ?

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  • Riad Abdulraouf

    (ESM - ESM - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

Au cours de ces dernières années plusieurs cabinets d'audit ont adopté des approches d'audit qui s'appuient plus qu'avant sur des concepts d'analyse de métier et des « Business Risks ». Les cabinets d'audit prétendent adopter la nouvelle approche pour améliorer la qualité d'audit et réaliser ainsi une valeur ajoutée pour l'entreprise auditée. En examinant d'une part l'environnement de la profession comptable et son évolution pendant les dernières années et d'autre part les recherches concernées nous mettons en évidence la domination des raisons économiques, notamment la recherche des revenus additionnels, sur les motivations professionnelles en ce qui concerne l'adoption de la nouvelle approche. Nous relativisons également l'amélioration de la capacité des auditeurs à détecter les fraudes et la réalisation de valeur ajoutée pour le client pourtant présenté par les cabinets comme le principal avantage de la nouvelle approche.

Suggested Citation

  • Riad Abdulraouf, 2007. "Les Fondements De L'Audit Par Les « Business Risks » : Motivations Professionnelles Ou Raisons Économiques ?," Post-Print halshs-00543074, HAL.
    • Handle: RePEc:hal:journl:halshs-00543074
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543074
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    References listed on IDEAS

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    1. Boyd, Colin, 2004. "The Structural Origins of Conflicts of Interest in the Accounting Profession," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 377-398, July.
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