Le scepticisme professionnel et l’audit
DOI :
https://doi.org/10.17533/udea.rc.n86a08Mots-clés :
scepticisme professionnel, économie comportementale, biais cognitifs, audit, éthiqueRésumé
Le scepticisme professionnel en audit est une composante essentielle de l’évaluation de la situation financière et comptable des entreprises. Cependant, il a été démontré que de nombreux cas de fraude et de mauvaises pratiques ont eu des répercussions significatives sur les acteurs économiques, pouvant conduire à des conséquences dramatiques. Actuellement, les débats portent sur les facteurs à considérer pour que les auditeurs adoptent une posture sceptique dans leur pratique professionnelle. Il apparaît ainsi impératif de saisir avec précision les contours du scepticisme professionnel, d’en déterminer les natures épistémologique, ontologique et méthodologique. Cet article propose une perspective épistémologique et une approche de l’économie comportementale, un domaine d’étude alternatif à la théorie dominante en économie. Il examine les éventuels biais cognitifs qui pourraient influencer l’exercice de l’expert-comptable et suggère des recommandations. L’article adopte une approche interprétative, avec pour objectif de saisir et d’analyser le scepticisme professionnel dans le cadre de la pratique de l’audit.
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