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Audit légal et perception de la qualité des travaux dans une économie en développement

Abstract : This study highlights the perceived quality of audit work by the legal users of financial statements. It combines the contributions of agency and stakeholder theories. By a positive approach, final samples of 109 questionnaires were collected from auditors, tax inspectors, credit analysts, financial managers of the cities of Douala and Yaounde. Results from statistical processing emphasize that listeners must have a qualification and sufficient experience to carry out their mission. Also, special attention should be given to the auditee's financial position, reputation and firm size, and level of control over the profession.
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Submitted on : Tuesday, June 3, 2014 - 10:32:40 PM
Last modification on : Friday, October 23, 2020 - 4:40:44 PM
Long-term archiving on: : Wednesday, September 3, 2014 - 1:12:19 PM


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  • HAL Id : hal-00999706, version 1



Serge Valant Gandja. Audit légal et perception de la qualité des travaux dans une économie en développement. Comptabilité sans Frontières..The French Connection, May 2013, Canada. ⟨hal-00999706⟩



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