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Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie

Author

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  • Sadok Mansour

    () (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris-Dauphine)

Abstract

Le thème de la décision en situation d'incertitude a été abordé par les recherches en audit en utilisant des approches normatives et descriptives issues des mathématiques et des Sciences économiques. Nous expliquons l'apport en audit des recherches en psychologie de la décision menées par Kahneman et Tversky.

Suggested Citation

  • Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
  • Handle: RePEc:hal:journl:halshs-00543217
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00543217
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    Keywords

    Décision; Jugement; rationalité; Heuristiques;

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