La révision (1965) revisitée

Alain Mikol ()
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Alain Mikol: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: In 1965 the French Institute of Certified Public Accountants published "Auditing". It was the first time that the Institute documented audit procedures. This research paper, applying a text-analysis method, is the first to propose a study of the book. We show that the basis of auditing has not evolved over half a century. The audit approach and procedures outlined in the Institute's publication are still being applied today.

Keywords: Auditing; legally required auditors; Audit; révision comptable; commissariat aux comptes; 1965 (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-acc and nep-his
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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