Evolution of auditing in France : a historical perspective

Résumé En

The French auditing regulation and profession are regularly subject to changes since its appearance for the first time in the French law in 1863. In this study we tend to understand the evolution of auditing in France by socio-economic and historical events. Our aim is to contribute to enhance our knowledge on the French auditing regulation and profession as well as on its production process of legitimacy in a historical perspective, by answering the following question: How the audit regulation and profession established and evolved in France in different periods, since 1863 up to now? Our study makes use of the 7P framework developed by Carnegie and Napier (2002). It concludes that the auditing environment is in a continuous movement since the birth of audit profession. The paper points out changes of the auditing profession, the audit market and the oversight of the profession, which are explained by socio-economic, political and cultural factors in the national, regional and international contexts.