Abstract
Audit firms are shared for the audit activity, a hand and on the other hand the most part, the response to the expectations of the audited parties, while ensuring the quality of the audit and good business management as any business. We try to propose a concept for measuring the performance of an audit firm by selecting Stakeholders approach. Thus, before listeners know who work in what capacity and what are the expectations of key stakeholders. We present for illustration with the article Ms. Ha Vu Viet EESSEC the doctoral program at the University of Paris XII, the concept of performance audit firm specifically in the statutory audit assignment of accounts, taking into account expectations of stakeholders.
The concept of stakeholder began his appearance at the drafting work focused primarily on shareholders (stockholders). This concept of stakeholder is discussed first in the seminal book "Strategic Management, a stakeholder approaches" freeman in 1984, which gives us a very broad definition: "A stakeholder in an organization and group or individual who can affect be affected by the achievement of the organization ". The willingness to give these stakeholders has a comparable to that of shareholders is clearly presented in the expression used. Clarkson says this definition in 1995 and introduces a distinction between primary and secondary stakeholder.
The theory of the firm of Hill and Jones 1992 is a theory of generalized agency, expanding the traditional framework to take into account all stakeholders and including in particular the phenomena of power. This theory also wants more realistic by questioning the existence of fully efficient markets. Returning to the original concept of normative stakeholder, Hill and Jones define them as having a legitimate claim established through an exchange relationship.
