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

Abstract

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.