Previous reports said a technical fault on the Airbus A330 was a factor.
Air France rejected the new conclusions - part of a judicial investigation - that included "the severe accusation" against the crew because it said it could not vouch for the experts who compiled it.
Danielle Lamy, president of the AF 447 Victim Solidarity Association, told The Associated Press "this new report takes the blame away from Airbus, it's the pilots of Air France that it says caused it."
Flight AF447 crashed into the Atlantic in June 2009, killing all 228 people on board.
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