Vingt ans d'audit: de la révision des comptes aux activités multiservices

Jean-François Casta and Alain Mikol

ACCRA, 1999, vol. 5, issue 3, 107-121

Abstract: The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization has compelled companies to resort to internationally recognized audit certifications. This results in extensive restructuring. The major audit firms, which were initially focused on providing an opinion, have progressively developed consulting operations, thus creatingmulti-professionnal service entités associated to auditing. In the same time, auditing has become the subject of both education and research.

Keywords: auditing; statutory auditor; international standards on auditing; audit market (search for similar items in EconPapers)
Date: 1999
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