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Book chapters (2008), Petit bréviaire des idées reçues, La Découverte, pp. 219-226

"L'audit est un gage de confiance"

The paper tries to reply to the following question: is audit a proof of trust? Auditing a firm is an essential mechanism of the good functioning of financial markets by reproducing a trust contract between managers and shareholders. But the audit process is itself based on a trust relationship between auditors and auditees, that is questioning the legitimacy of the auditor opinion. In this way, the paper has a critical look and proposes ways of thinking.

RICHARD, C. (2008). "L'audit est un gage de confiance". In: Petit bréviaire des idées reçues. 1st ed. La Découverte, pp. 219-226.

Keywords : #Audit, #Confiance, #Critique