LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES

Abstract : The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements related to the audit process.
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Alia Miledi, Benoit Pigé. LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES. Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom. ⟨hal-01002359⟩

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