Le processus de normalisation de l’audit: état de l’art et voies de recherches futures

Isabelle Fabioux

ACCRA, 2023, vol. 29, issue 1, 81-138

Abstract: This article seeks to offer a synthesis of previous research related to the auditing standard-setting process and to highlight potential lines of research on aspects that are partially or not yet explored. The literature review is structured in two parts. A first part focuses on the participants in auditing standard-setting, their typology, composition, and evolution. The second part investigates the standard-setting process through the objectives pursued and the pitfalls observed. It also highlights the central place of due process. Putting previous works into perspective allows us to draw the outlines of academic knowledge on the little-known process of auditing standard-setting and to suggest avenues for future research. JEL code: M42

Keywords: standard-setting process; standard-setter; auditing standards; audit regulation; literature review; due process (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2023
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