La qualité de l'audit légal en Afrique francophone: constats, interrogations et voies d'amélioration

Geneviève Causse and Eustache Ebondo
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Geneviève Causse: ESCP Europe - Ecole Supérieure de Commerce de Paris
Eustache Ebondo: Ecole Supérieure de Commerce - Groupe ESC Marseille

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Abstract: The statutory audit is an activity of general interest whose quality depends more particularly of controls over the Profession. The objective of this paper is to make inventory of institutional frameworks for statutory audit prevailing in the countries of Francophone Africa that is connected to the "French School of Accounting." The analysis of regulations and professional, as well as responses to a questionnaire sent to professionals, it can be concluded that the profession is regulated and controlled all but the degree quite different. There is also evidence that it is relatively undeveloped in the geographical area studied. Development and quality of the audit would they not contingent on the level of economic and cultural characteristics of the country? Can we escape the pressure of international standardization and consider a profile listener adapted to economic and social context? It is also an objective of our communication to try to answer these questions.

Keywords: Control of the Audit Activity; Professional Organizations; Statutory Audit; Audit firms; Auditing; Audit légal; Cabinets d'audit; Commissariat aux comptes; Contrôle de l'activité d'audit; Organismes professionnels. (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-acc
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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