Owing to the widening of their sphere of activity, french auditors have been confronted with difficulties in applying accounting laws for 30 years. This research studies the contribution of the CNCC (the french organization of auditors) to the formation of an accounting doctrine in France. The CNCC provides interpretations for its members to help them ensure compliance with current regulation and laws. A database has been created from 423 questions about these accounting difficulties wich have been presented by the auditors to the CNCC The answers have been published in a quaterly journal entitled “Le bulletin de la Compagnie Nationale des Commissaires au comptes” (1985-1998). This research shows that a doctrine has been created which goes beyon the current laws. This doctrine is characterized by its quality and its permanence.
DINASQUET, R. (2009). “Dans le silence des textes..” ou la contribution de la CNCC à la doctrine comptable. Une étude sur la période 1985-1998. Revue Française de Comptabilité, (427), pp. 34-39.