Repositorio de producción científica de la Universidad de Sevilla

Los incentivos y las amenazas que condicionan a la independencia del auditor

 

Advanced Search
 
Opened Access Los incentivos y las amenazas que condicionan a la independencia del auditor
Cites
Show item statistics
Icon
Export to
Author: López Gavira, María Rosario
Pérez López, Aurora Virginia
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2007
Published in: Actualidad Contable Faces, 14, 68-79
Document type: Article
Abstract: La fiabilidad y validez de la actividad de auditoría está completamente condicionada a que los profesionales que ejercen esta labor la realicen con total independencia. Sin embargo, en nuestros tiempos, y como consecuencia de la multitud de escánd...
[See more]
The reliability and validity of audit is completely conditional on the total independence of the professionals exerting this activity. Nevertheless, as a result of the multitude of financial scandals in which auditors in many occasions have been involved themselves, at present there seems to be a general perception that the activity of account verification lacks a real and true utility. Undoubtedly, this is truly worrisome. Although it is certain that this situation does currently exist, from our point of view it cannot continue like that for an indefinite period of time in the future. We definitely do not believe that the audit activity can survive if it does not fulfil, at least in apparent form, its function of adding credibility to the account information. Therefore, we think it is necessary to make efforts to mitigate this situation, arousing fundamental awareness among the implied parties and finding the main factors of threat and incentive for the audit activity.
Cite: López Gavira, M.R. y Pérez López, A.V. (2007). Los incentivos y las amenazas que condicionan a la independencia del auditor. Actualidad Contable Faces, 14, 68-79.
Size: 883.6Kb
Format: PDF

URI: http://hdl.handle.net/11441/16270

This work is under a Creative Commons License: 

This item appears in the following Collection(s)