La révision comptable: des perspectives à renouveler

Louise Briand

ACCRA, 1998, vol. 4, issue 2, 31-44

Abstract: The study consists of a critical reflexion on research in auditing. The author examines two currents of research and concludes that they do not account for the complexity of auditing. The author proposes the abandonment of the objective and formal perspectives in order to better understand of this social mechanism.

Keywords: auditing; research; responsibility; standardization; internal control (search for similar items in EconPapers)
Date: 1998
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