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La Compétence De L'Auditeur Comptable Vue Par Les Experts Comptables

Author

Listed:
  • Sourour Ammar

    (LINA - Laboratoire d'Informatique de Nantes Atlantique - Mines Nantes - Mines Nantes - UN - Université de Nantes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article aborde la problématique de mesure de la notion de compétence dans le domaine de l'audit comptable. Un examen du processus de son apprentissage permet de discuter à propos de son impact sur l'audit. Pour statuer, cet article se base sur les résultats d'une étude qualitative menée auprès de 20 experts comptables tunisiens chefs de cabinets d'expertise comptable et d'audit. La compétence de l'auditeur comptable est liée à l'accomplissement de missions compliquées. Le degré de structuration du cabinet peut favoriser ou freiner le développement de la compétence de l'auditeur. Le chiffre d'affaire, l'effectif et la qualité de l'organisation du cabinet peuvent constituer des mesures fiables de la compétence de son propriétaire individuel ou des associés.

Suggested Citation

  • Sourour Ammar, 2006. "La Compétence De L'Auditeur Comptable Vue Par Les Experts Comptables," Post-Print halshs-00548054, HAL.
  • Handle: RePEc:hal:journl:halshs-00548054 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00548054
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    References listed on IDEAS

    as
    1. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    2. repec:bla:joares:v:23:y:1985:i:2:p:648-667 is not listed on IDEAS
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