Vingt ans d'audit : De la révision des comptes aux activités multiservices

The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization has compelled companies to resort to internationally recognised audit certification. This results in extensive restructuring. The marjor audit firms, wich were initially focused on providing an opinion, have progressively developed consulting operations, thus creating multi-professionnal service entities associated to auditing. In the same time, auditing has become the subject to both education and research.