THE AUDIT STANDARDIZATION PROCESS: STATE OF THE ART AND AVENUES FOR FUTURE RESEARCH

This article seeks to offer a synthesis of previous research related to the auditing standard -set-ting process and to highlight potential lines of research on aspects that are partially or not yet explored. The literature review is structured in two parts. A first part focuses on the partic-ipants in auditing standard-setting, their typology, composition, and evolution. The second part investigates the standard-setting process through the objectives pursued and the pitfalls observed. It also highlights the central place of due process. Putting previous works into per-spective allows us to draw the outlines of academic knowledge on the little-known process of auditing standard-setting and to suggest avenues for future research.