La société de l’audit. Les compromis fondant la qualité de l’audit coopératif

Pascale Château Terrisse and Inès Bouden

Revue française de gestion, 2018, vol. N° 276, issue 7, 105-122

Abstract: This article studies an external and legal audit mechanism specific to cooperatives and raises the issue of its quality as part of the continuity of Power?s critical work (2000, 2003a, 2003b; Tremblay et Malsh, 2012). The theoretical grid used to analyze the nature and design of this new form of audit is based on Power?s (2003b) definition of compromises on which the quality of an audit should be based. Based on a thematic content analysis of the speeches of cooperative auditors and auditees, this work shows how the practice of cooperative auditing comes down to two structuring compromises. It makes recommendations to auditors and legislator to improve audit quality.

Date: 2018
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