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”. Dans: Petit bréviaire des idées reçues. 1st ed. La Découverte, pp. 219-226.