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La digitalisation des cabinets d’audit telle que perçue par les auditeurs. Résultats d’une recherche qualitative

Author

Listed:
  • Claire Bassin

  • Francois Lantin

    (UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

Abstract

Cet article vise à comprendre comment les auditeurs perçoivent la digitalisation dans leurs cabinets et pour leur profession. Nous montrons que si la digitalisation offre des avantages certains et permet à la profession d'évoluer favorablement, plusieurs risques sont à craindre. La digitalisation pourrait en effet transformer profondément l'audit légal, en le détournant de sa mission actuelle telle qu'elle est inscrite dans le Code de Commerce. Ces considérations ne peuvent être ignorées tant le rôle des auditeurs légaux est crucial pour la sécurisation des transactions économiques.

Suggested Citation

  • Claire Bassin & Francois Lantin, 2025. "La digitalisation des cabinets d’audit telle que perçue par les auditeurs. Résultats d’une recherche qualitative," Post-Print halshs-05457321, HAL.
    • Handle: RePEc:hal:journl:halshs-05457321
    as

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