Audit légal et perception de la qualité des travaux dans une économie en développement

Serge Valant Gandja
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Serge Valant Gandja: Bordeaux Ecole de Management - Bordeaux Management School (BEM)

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Abstract: This study highlights the perceived quality of audit work by the legal users of financial statements. It combines the contributions of agency and stakeholder theories. By a positive approach, final samples of 109 questionnaires were collected from auditors, tax inspectors, credit analysts, financial managers of the cities of Douala and Yaounde. Results from statistical processing emphasize that listeners must have a qualification and sufficient experience to carry out their mission. Also, special attention should be given to the auditee's financial position, reputation and firm size, and level of control over the profession.

Keywords: perceived quality; statutory audit; independence; competence; financial statements; qualité perçue; audit légal; indépendance; états financiers (search for similar items in EconPapers)
Date: 2013-05-31
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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