Abstract

This study seeks to highlight the opinions of auditors and company accountants on the quality of auditing in Cameroon. The independence and competence of auditors are considered as the only objective criteria in the analysis. Classification analysis through the method of k-means and the test of comparison of means through the students test are applied to survey data on 60 auditing firms and 68 accountants. We find that the quality of auditing in Cameroon is poor. The views of auditors and the audited are the same given that the difference in their perceptions of the quality of auditing is insignificant.