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The purpose of this paper is to study the expectation gap between auditors and CFO’s perception on audit quality in the Belgian framework. Since the Arthur Andersen and Enron scandals, the concerns about audit quality have raised. The traditional approaches that evaluate the quality of audits based on the quality of auditors, irrespective of the implementation of an audit process have shown their incapacity to measure the quality of an audit in a relevant manner. After highlighting the indicators of an audit quality and their importance within the audit process, we carried out a questionnaire to appreciate the determinants of the audit quality according to auditors and to CFOs. The results indicate that the auditors prioritize the independence of the auditor, whereas the CFOs privilege the auditor’s qualifications, especially during the issuance of an audit opinion. Some dimensions were favored by both auditors and CFOs as determinants of an audit quality.

Audit --- Qualité --- Auditeurs --- CFO --- processus d'audit --- indépendance --- compétence --- Sciences économiques & de gestion > Finance

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Our research papers cares to analyze and to verify if the traditional marketing has still any influence on the process of choosing between colleges and, more accurately, colleges in the landscape from Liège.
In this context, the general question put is as follow: “Does the traditional marketing have an influence on the selection process between colleges established in Liège?”. This study explores three hypotheses: (1) “Does the context of quasi-market predispose the use of marketing by the Colleges from Liège?” (2) “Must their market and their actions target the students instead of the parents?” (3) “Does the traditional advertising, in this era of new technologies, have still a place in the quasi-market from Liège?” 
To clarify our framework, a literary review is carried out about the selection processes inside a family dynamic, the analysis of the French speaker student’s population and the characteristics of the Belgian educational system. Also, this first approach develops certain notions and marketing techniques as well as the framework presentation (the Colleges from Liège). Our study is organized on a quantitative analysis, based on interviews with the different school authorities and a qualitative analysis based on a survey filled by the parents and students of the colleges.
With this research, we were enabled to identify the target audience and the techniques set up to attract it. It is undeniable that the marketing, under different forms, vectors and media, holds a substantial place in the Colleges communication that evolved in the quasi-market situation, materialized in a competitive context.
Furthermore, there is no doubt that the traditional marketing remains significant and important as an essential prescriber channel in the setup of the marketing scholar strategies. It has the main function to give the needed information or to guide the students towards other sophisticated ways to inform themselves as the website or the open house of the College.
This research allowed us to highlight that the marketing doesn’t include some questions considered as meaningful for the target audience. Finally, we raised potential solutions that could be carried on in future studies.

canaux de communication, canal prescripteur, Hautes Ecoles liégeoises, quasi-marché, marketing, marketing traditionnel, processus de choix, public cible, stratégie marketing. --- Sciences économiques & de gestion > Multidisciplinaire, généralités & autres