Le processus de normalisation de l’audit : état de l’art et voies de recherches futures

Abstract

This paper seeks to offer a synthesis of previous research related to auditing standard-setting process. The literature review is structured in two parts. A first part focuses on stakeholders' interactions, highlighting power plays, influences and rhetorical and ideological strategies that shape the standard-setting process. The second part attempts to investigate standard-setting mechanisms by identifying their main features (due process, economic considerations, political pressures, wording of standards…). Finally, putting into perspective previous works in this regard, this state of the art opens on areas for future study.