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Les déterminants de la qualité des missions de commissariat aux comptes

Author

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  • Hubert Tondeur

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

Abstract

L'importance croissante de la démarche d'audit en vue de la certification des comptes à la disposition des investisseurs accroît l'intérêt d'apprécier les déterminants de la qualité d'audit pour les préparateurs des états financiers et les auditeurs. Après avoir mis en évidence l'applicabilité de la distinction entre qualité de détection et qualité de révélation au cadre français, nous avons réalisé un questionnaire d'appréciation des attributs d'une démarche d'audit de qualité. Les commissaires aux comptes et les directeurs administratifs et financiers privilégient la qualité de détection à la qualité de révélation mais dans des proportions différentes. Par ailleurs chacune des populations privilégie des dimensions particulières pour qualifier chacun des deux axes.

Suggested Citation

  • Hubert Tondeur, 2003. "Les déterminants de la qualité des missions de commissariat aux comptes," Post-Print halshs-00582819, HAL.
    • Handle: RePEc:hal:journl:halshs-00582819
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582819
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    References listed on IDEAS

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