Interprétativisme et complexité des normes d'audit françaises

Patrick Ifergan ()
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Patrick Ifergan: IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Abstract: In a decision from the AMF's commission of sanctions in December 2009, the fact that French Audit Standard "NEP 320"can be interpreted has been retained to justify a lack of sanction for auditors who committed a judgmental error. This article aims to demonstrate that the audit standards' process during the task audit is not a positive one. As a consequence, the possibility to interpret and the constructivism of French audit standards are factors of the task complexity audit which influence the performance of audit judgments. Audit is not a positive theory.

Keywords: audit standards; complexity; interpretativism; constructivism; positivism; Normes d'audit; complexité; interprétativisme; constructivisme; positivisme (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650464
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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