Qualité de l'audit et Satisfaction de l'audité: Chronique d'une Innovation Ordinaire

Fabien Cerruti and Christelle Richard
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Fabien Cerruti: Auditeur - Auditeur
Christelle Richard: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The objective of this research is to examine the role which a quality framework plays in the relationships between the auditor and the auditee. For that, we study the origins of an association gathering nine French audit companies, called the ADACEIP (Association of Development of the Activities of Audit in the Entities of Public Interest) as well as the quality procedure which is settled up through the publication of the quality framework (Statutory Audit Premium). Interviews are conducted with all the ADACEIP members. Their interpretation is based on two branches of sociology. The sociology of professions makes it possible to understand the genesis of the ADACEIP as the assertion of a professionalism turned towards a strong defence of the medium-sized audit companies and as the strategy of survival. The sociology of innovation proposes to interpret the Statutory Audit Premium as a project hustling the established order of a profession where the concept of ‘client satisfaction' is highlighted but seems to compromise the insurance of a constraining and however essential independence. These two theoretical interpretations then lead us to underline the necessarily durable character of the relationship auditor - auditee and to establish a reflexive link between the audit quality and the satisfaction of the auditee. This reflexivity contributes to the idea according to which an audit is the co-product of two actors, the auditor and the auditee.

Keywords: Quality; Sociology; Audit; Qualité; Sociologie; Profession; Innovation (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522438v1
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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