Quels sont les impacts des logiciels d'audit généralisés (LAG) sur la qualité de l'audit et sur l'efficience du travail de l'auditeur ?

Abstract

The auditor's profession is crucially importance in our economy as it assures stakeholders and the public that a company's financial statements represent a true and fair view of its financial condition. As a result, the quality of the auditor's work will influence the decisions of others about the audited company. There are many factors that influence the quality of the audit. One of these is the technology available to auditors to deal with the complexity of ever-changing corporate accounting. Indeed, Industry 4.0 has brought new challenges including the understanding of business transactions. The volume, complexity and speed of these transactions has increased dramatically. A second challenge that auditors face is understanding the changes that have taken place within companies, such as the implementation of Enterprise Resource Planning (ERP) systems. Technological advances in the auditing profession are also continuous. Today, auditors have a range of tools at their disposal, including generalized audit software (LAG). Their use offers a certain number of functionalities for the realization of the audit of a company. Thus, it is interesting to question the role of generalized audit software and the way these tools influence the quality of the audit as well as the efficiency of the work. A review of the literature was carried out in order to clarify the above-mentioned points based on the facts found by the scientists. Based on the information gathered, semi-structured interviews were conducted to obtain information on the opinions and experiences of certain individuals working in the same audit firm.