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La qualité du procassus d'audit : étude sur l'écart de perception entre auditeurs et audités dans le contexte belge

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Arradi, Chama ULg
Promotor(s) : Palm, Alexis ULg
Date of defense : 23-Jun-2016/28-Jun-2016 • Permalink : http://hdl.handle.net/2268.2/1408
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Title : La qualité du procassus d'audit : étude sur l'écart de perception entre auditeurs et audités dans le contexte belge
Translated title : [fr] AUDIT PROCESS QUALITY : A STUDY OF THE EXPECTATION GAP BETWEEN AUDITORS AND AUDITEES IN THE BELGIAN FRAMEWORK.
Author : Arradi, Chama ULg
Date of defense  : 23-Jun-2016/28-Jun-2016
Advisor(s) : Palm, Alexis ULg
Committee's member(s) : Deghaye, Alice ULg
Tosi, Katty 
Language : French
Number of pages : 85
Keywords : [fr] Audit
[fr] Qualité
[fr] Auditeurs
[fr] CFO
[fr] processus d'audit
[fr] indépendance
[fr] compétence
Discipline(s) : Business & economic sciences > Finance
Target public : Researchers
Professionals of domain
Student
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'ULg

Abstract

[en] The purpose of this paper is to study the expectation gap between auditors and CFO’s perception on audit quality in the Belgian framework. Since the Arthur Andersen and Enron scandals, the concerns about audit quality have raised. The traditional approaches that evaluate the quality of audits based on the quality of auditors, irrespective of the implementation of an audit process have shown their incapacity to measure the quality of an audit in a relevant manner. After highlighting the indicators of an audit quality and their importance within the audit process, we carried out a questionnaire to appreciate the determinants of the audit quality according to auditors and to CFOs. The results indicate that the auditors prioritize the independence of the auditor, whereas the CFOs privilege the auditor’s qualifications, especially during the issuance of an audit opinion. Some dimensions were favored by both auditors and CFOs as determinants of an audit quality.


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Author

  • Arradi, Chama ULg Université de Liège > Master sc. gest., fin. spéc. fin. analysis & aud (ex 2e ma.)

Promotor(s)

Committee's member(s)

  • Deghaye, Alice ULg Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise
    ORBi View his publications on ORBi
  • Tosi, Katty Institut des Réviseurs d'entreprises
  • Total number of views 27
  • Total number of downloads 8










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