Comment la relation client-auditeur évolue et impacte l'indépendance et la qualité de l'audit?

Abstract

This thesis’ objective is to determine the impact of a long term relationship with the same client on the independence of the auditor and thus on the audit quality. The necessity of a high level of independence from the auditor to be able to provide an audit of sufficient quality has been developed in many studies and papers over the years. However, there are divergence of opinions when it comes to the impact and the importance of a strong relationship with the audited client. Some authors argue that a long association is negatively correlated with audit quality while others assess that it is beneficial as it provides a greater comprehension of the client’s business. A review of the existing literature has been done in order to understand what aspects are important to evaluate the quality of an audit and in what manner does the affiliation with a client impacts it. Moreover, there were some aspects that are not yet well developed in the literature such as the evolution of this relationship over the years and the benefits auditors notice to appear overtime. A study has been made by interviewing different auditors to understand the power of a collaboration that lasts for several years. Some points such as the mandatory rotation of auditors or the case when the client and the auditor know each other outside of the professional context has been discussed. This research shows the gap between theory and practical application but also aspects that are missing or underdressed in the existing literature.