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Book chapters (2012), Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse, Economica, pp. 113-125

Mélanges en l'honneur du Professeur Bernard Colasse – L'audit à l'épreuve de la crise

COMPERNOLLE T., RICHARD Chrystelle

The authors reflect on the current crisis of financial audit. At first glance, the crisis is understood as a consequence of the dysfunctions of an oligopolistic market. However the very critical nature of this crisis seems to be linked to the systemic crises of the past, related to the nature of the auditor role itself: maintaining trust and when not possible, as in the case of a financial crisis, making a sacrifice in order to rebuild the trust.

COMPERNOLLE, T. and RICHARD, C. (2012). Mélanges en l'honneur du Professeur Bernard Colasse - L'audit à l'épreuve de la crise. In: Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse. 1st ed. Economica, pp. 113-125.

Keywords : #Audit, #Big-Four, #Crise, #Rôle-social