REPLACER L'AUDITEUR AU COEUR DE SON METIER: UNE ETUDE EXPLORATOIRE SUR LE MARCHE FRANÇAIS

Alia Miledi
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Alia Miledi: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique

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Abstract: The auditor's judgment, faces new stakes bound up to the industrialization of the audit process and to the development of the new information and communication technologies. These evolutions, complicate the audit practices and calling into question to the professional judgment exercise. The aim of our research is to contribute, to restore and to re-size the place granted to the professional judgment. To be made we led two studies: a qualitative study realized with a sample consisted of 22 auditors and a documentary study based on the booklet of The Green Paper on Audit Policy. The results show that there is a dialectical relation between the technical dimension and the human dimension of the judgment exercise. Assure an adequate exercise, consists in creating on the professional territory a shape of homogeneity of the professional body, which henceforth has to integrate a structured approach and a professional skepticism, that is ;a combination which bases on the technical competence of the auditor, sends to the psychological competence and professional discernment.

Keywords: auditor's judgment; technical dimension; psychological competence; industrialization of the audit process.; l'industrialisation du processus d'audit.; le jugement de l'auditeur; la dimension technique; la compétence psychologique (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00937912v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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