Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion

This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention is paid to cognitive and affective dimensions of conflict and taxonomy of auditor-client conflicts is attempted. Conflict behavioral dimension approached through its concerned areas and participants, shows conflicts’ impacts, particularly on the mission conduct. Auditors give priority to non-coercive approaches of conflict handling. Consensus building, mainly by dialoguing and negotiating, enables them to rebalance their cognitions. When managed with respect to precise criteria, auditor-auditee conflicts may be constructive.