auditor. However, despite the willingness on the part of audit firms to implement this approach, they are hampered by inherent …The main purpose of this research is to examine the risk assessment approach used by audit firms in France. Over the … last few years, most major audit firms have been reporting that their risk review now focuses on the business risks and the …

This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … 2003), we find significantly smaller variances in audit fees as predicted for 2003 relative to 2002. In sum, the evidence … indicates that public disclosure has improved the precision of audit pricing. …

We examine in this paper the audit expectation gap in regards to the development of statutory audit objectives in … gap during 1966-2007 and thus underline the gap that has been widened over time. We show that the audit expectation gap is … a socially constructed notion, serving a justification role for the reproduction of the status of auditor. Our research …