Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes

This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on the audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an interpretative process, compounded of two complementary theoretical fields : contractual economic theories and economic sociology. Two notions emerge from this process, which are considered as the interpretation bases : relationship dualism (professional/personal relationship) and hybrid trust. This interpretative conception leads to a redefinition of the relationship between a finance director and an auditor as a peers' relationship. The emergence conditions of a peers' relationship are the share of professional and cultural norms, the frequency degree of the relationship and the multiplexity of the relationship. A peers' relationship is characterised by a hybrid trust, a joint generation of knowledge and a role equality. This parity conception of a relationship leads to a new reading of the determinants of audit quality that are auditor independence and competence. Audit quality appears as a balance between its two determinants, competence and independence.