L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit

Hassan Lahbari () and Riadh Manita ()
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Hassan Lahbari: EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School
Riadh Manita: Pôle Finance Responsable - Rouen Business School - Rouen Business School

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Abstract: The place of the qualitative materiality in the professional judgments of the audit has become increasingly important in research and especially after the publication of SAB.99. Our work has focused on the influence of qualitative factors (SAB.99) on the ethical judgments of materiality in France. Through real scenarios involving three qualitative factors, we tried to test the influence of these on the ethical judgments of materiality.

Keywords: judgment of materiality; ethics; qualitative factor; jugement de la matérialité; éthique; facteur qualitatif (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650541
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Citations: View citations in EconPapers (1)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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