LES FACTEURS OBJECTIFS DE LA COMPLEXITÉ DE LA TÂCHE EN AUDIT LÉGAL

Patrick Ifergan and Pierre-Laurent Bescos
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Patrick Ifergan: IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Pierre-Laurent Bescos: EDHEC - EDHEC Business School - UCL - Université catholique de Lille

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Abstract: Previous researches on judgmental errors during legal audit were focus on causes derived from the auditor's lack of independence. But current works hold with the fact that these errors are also linked to task complexity audit, this complexity coming from auditor's characteristics (subjective factors) or from the engagement's parameters (objective factors). Thus, this communication aims to demonstrate that objective factors explaining task complexity audit should not be neglected, as they also cause inevitable certification errors due to some risks hard to valuate, the instability of law, lack, abundance or imprecision of accounting or tax rules.

Keywords: Audit; Complexity; Task Complexity; Subjective Factors; Objective Factors; audit légal; complexité; complexité de la tâche; facteurs subjectifs; facteurs objectifs (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00477398v1
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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