COMPORTEMENT DES AUDITES DANS LE PROCESSUS D'AUDIT: LE CAS DU CONTROLE DES ASSOCIATIONS PAR LES FINANCEURS PUBLICS

Rahma Chekkar () and Eric-Alain Zoukoua ()
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Rahma Chekkar: LSMRC - Lille School of Management Research Center - ULR 4112 - SKEMA Business School - Université de Lille
Eric-Alain Zoukoua: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans

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Abstract: This research aims at understanding the role of the auditees' behaviour in the audit process, and its influence on the audit quality. The authors study a particular audit process : the audit of associations by State fund providers. Through six audit engagements carried out for the account of a State fund providers, the authors show that the auditees' behaviour (in terms of participation in this process, in other words transmission of information) can threaten the good realization of an audit engagement.

Keywords: Audit process; Behaviour; Auditee; State fund providers; Processus d'audit; Comportement; Audités; Associations; Financeurs publics (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460412
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Citations: View citations in EconPapers (1)

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460412

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