TITLE

Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification

AUTHOR(S)
Bamber, E. Michael; Bylinski, Joseph H.
PUB. DATE
September 1987
SOURCE
Contemporary Accounting Research;Fall1987, Vol. 4 Issue 1, p144
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
ette eacute;tude se penche sur l'effort en terme de temps de révision des chefs de groupe en verification (tel que reflété par leurs estimations du temps requis pour la revision du dossier de vérification) et la mesure dans laquelle cet effort est orienté par une autre activité importante du chef de groupe: la planification initiate de la mission de vérification. La planification initiate de la vérification est conditionée par l'identification de certaines zones critiques dans la note de planification. Les pressions temporelles et les caractéristiques individuelles du vérificateur sont également étudiees, car les recherches antérieures en vérification semblent indiquer qu'elles sont susceptibles d'influencer la revision du chef de groupe. Cette analyse est fondée sur les réponses, provenant de soixante-treize chefs de groupe de dix grands cabinets d'experts-comptables, à un cas de vérification. Les résultats indiquent que: 1) les chefs de groupe font preuve d'un consensus raisonnable en budgétisant plus de la moitié du temps de vérification pour la révision, 2) le plan initial de vérification oriente leur révision ultérieure, 3) les pressions au niveau du temps n'influencent pas de façon significative leurs estimations relatives au temps de révision, et 4) l'appartenance à un cabinet, le niveau d'expérience de verificateur, et l'effort de planification initiate sont reliés aux differences des pratiques et des perceptions de la révision par le chef de groupe. La fin de cet article comporte une discussion des conséquences de ces résultats en regard de la pratique et des recherches ultérieures.
ACCESSION #
10927248

 

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