Search results for "la dimension technique"

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REPLACER L'AUDITEUR AU COEUR DE SON METIER: UNE ETUDE EXPLORATOIRE SUR LE MARCHE FRANÇAIS

2012

The auditor's judgment, faces new stakes bound up to the industrialization of the audit process and to the development of the new information and communication technologies. These evolutions, complicate the audit practices and calling into question to the professional judgment exercise. The aim of our research is to contribute, to restore and to re-size the place granted to the professional judgment. To be made we led two studies: a qualitative study realized with a sample consisted of 22 auditors and a documentary study based on the booklet of The Green Paper on Audit Policy. The results show that there is a dialectical relation between the technical dimension and the human dimension of th…

le jugement de l'auditeurindustrialization of the audit process.auditor's judgment[SHS.GESTION]Humanities and Social Sciences/Business administrationl'industrialisation du processus d'audit.la dimension techniqueauditor's judgmenttechnical dimensionpsychological competenceindustrialization of the audit process.le jugement de l'auditeurla dimension techniquela compétence psychologiquel'industrialisation du processus d'audit.[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationla compétence psychologiquetechnical dimensionpsychological competence
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