The art of Compromise ? The individual and organisational legitimacy of "irregular auditing"
Résumé
Irregular auditing practices, such as false sign-off, are evidence that proper implementation of work programmes by audit fieldworkers is not always achieved. That such behaviours have been widely attested in the literature raises important questions about the impact they have on the audit engagement. In order to get further insight into the phenomenon, seeks to adopt a qualitative approach, deemed appropriate to complement the mostly quantitative studies available in the literature.