[ La problématique de la qualité de l’audit : Une évaluation des critères de choix des cabinets d’audit légal au Cameroun ]
Volume 26, Issue 3, June 2019, Pages 777–789
KUEDA Wamba Berthelo1 and FEUDJO Jules Roger2
1 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
2 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The excitement of the excesses experienced by audit firms in the business world and more particularly in Cameroon has led to questioning the quality of services, on the one hand, and the complexity of the determinants of choice of audit firms, on the other hand. Therefore, the purpose of this study is to evaluate the criteria of choice of audit firms in the context of Cameroon. Thus, we opted for a qualitative approach by case study. The data, collected from the entities approved to the statutory audit (21) as well as the audit firms (13) by semi-directive interviews, were analyzed via the NVIVO 10 software. It follows from the analysis that the Audit firms are much more chosen on the basis of cost, personal or professional relationships and recommendations. The level of subjectivity of these criteria makes the independence of the auditors difficult to prove; in addition, in a socio-economic context where the weight of the deficit variables depletes the strength of the performance.
Author Keywords: Audit, audit firms, criteria of choice, Cameroon.
Volume 26, Issue 3, June 2019, Pages 777–789
KUEDA Wamba Berthelo1 and FEUDJO Jules Roger2
1 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
2 Laboratoire de Recherche en Management (LAREMA), Département de Finance-Comptabilité, Faculté des Sciences Economiques et de Gestion / CERME, Université de Dschang, BP : 110 Dschang, Cameroon
Original language: French
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The excitement of the excesses experienced by audit firms in the business world and more particularly in Cameroon has led to questioning the quality of services, on the one hand, and the complexity of the determinants of choice of audit firms, on the other hand. Therefore, the purpose of this study is to evaluate the criteria of choice of audit firms in the context of Cameroon. Thus, we opted for a qualitative approach by case study. The data, collected from the entities approved to the statutory audit (21) as well as the audit firms (13) by semi-directive interviews, were analyzed via the NVIVO 10 software. It follows from the analysis that the Audit firms are much more chosen on the basis of cost, personal or professional relationships and recommendations. The level of subjectivity of these criteria makes the independence of the auditors difficult to prove; in addition, in a socio-economic context where the weight of the deficit variables depletes the strength of the performance.
Author Keywords: Audit, audit firms, criteria of choice, Cameroon.
Abstract: (french)
L’effervescence des dérives qu’a connue les cabinets d’audit dans le monde des affaires et plus particulièrement au Cameroun a conduit à remettre en cause la qualité des services, d’une part, et la complexité des déterminants de choix des cabinets d’audit, d’autre part. De ce fait, l’objet de cette étude est d’évaluer les critères de choix des cabinets d’audit dans le contexte du Cameroun. Ainsi, nous avons opté pour une approche qualitative par étude de cas. Les données, collectées auprès des entités agrées à l’audit légal (21) ainsi que les cabinets d’audit (13) par des entretiens semi-directifs, ont été analysées via le logiciel NVIVO 10. Il découle de l’analyse que les cabinets d’audit sont beaucoup plus choisis sur la base du coût, des relations personnelles ou professionnelles et des recommandations. Le niveau de subjectivité de ces critères rend l’indépendance des commissaires aux comptes difficile à prouver ; de surcroit dans un contexte socioéconomique où le poids des variables déficitaires lamine la force de la performance.
Author Keywords: Audit, cabinets d’audit, critères de choix, Cameroun.
How to Cite this Article
KUEDA Wamba Berthelo and FEUDJO Jules Roger, “The problem of audit quality : An evaluation of the criteria for choice of legal audit firms in Cameroon,” International Journal of Innovation and Applied Studies, vol. 26, no. 3, pp. 777–789, June 2019.
