LA JUSTIFICATION DES APPRÉCIATIONS AMELIORE-T-ELLE LA VALEUR INFORMATIVE DU RAPPORT D'AUDIT?

Odile Barbe and Sophie Raimbault
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Sophie Raimbault: BSB - Burgundy School of Business (BSB) - Ecole Supérieure de Commerce de Dijon Bourgogne (ESC)

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Abstract: The content of the audit report is at the heart of international debates, as a major challenge for reliability and transparency of the financial information. The international auditing standards setter, inspired by the French practice initiated ten years ago by the French Company Law, suggests the introduction of a separate section named "key audit matters", in order to complete the opinion issued in the audit report. This paper aims to determine the informative value of the section "justification of assessments", based on the observation of the French experience. The results of our study, based on the framework model on information quality attributes developed by Huang et al., confirm that the justification of the auditor's assessments could be an answer to the information gap.

Keywords: Audit report; audit procedures; information gap; Rapport d'audit; diligences d'audit; information gap. (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899542v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, lille, France. pp.cd-rom

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