La normalisation internationale en audit, implications pour la politique qualité de l'audit des comptes publics

Geneviève Causse and Viet Ha Vu
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Geneviève Causse: UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12
Viet Ha Vu: CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne

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Abstract: The financial audit of the governmental accounts is a new mission for the "Cour des comptes" which is in line with an international movement of reforms. This movement is characterized by an important convergence, the adoption of the International Standards on Auditing (ISAs). One of the first consequences of this adoption for the Cour des comptes is the necessity to implement a quality policy for the financial audit. Based on a case study, this research introduces the international context for the financial audit and more specifically for its quality policy settlement. The second part is devoted to the study of its development and to the international normalization impacts.

Keywords: Quality policy; case study; Certification; ISA; Cour des comptes; politique qualité de l'audit; étude de cas (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00484277v1
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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