Dimensiones Informativas y Objetivos del Informe de Auditoria

Ruiz Barbadillo, Emiliano

Publication:
Dimensiones Informativas y Objetivos del Informe de Auditoria

dc.contributor.author	Ruiz Barbadillo, Emiliano
dc.date.accessioned	2019-10-14T10:00:44Z
dc.date.available	2019-10-14T10:00:44Z
dc.date.issued	1998
dc.description.abstract	The audit report is the sole method by which the results oj an audít are conveyed to the users of financia! statements. As such the report is the public face of the audit and ilifluences the users' assessment of the function and value of auditing. Whilst the overt purpose of the audit report is to reduce uncertainty con cerning the qualíty of the information contained in the financial statements, many researchers have con cluded that readers misinterpret the audit report message. In this study the work of the auditors is an. al y sed, as is the highly coded message which is conveyed vía the audit repor t and the possible misínterpretations thereof	es
dc.format	application/pdf	es
dc.format.extent	24	es
dc.identifier.citation	Revista de Contabilidad - Spanish Accounting Review, V. 1, N. 2, 1998
dc.identifier.issn	1138-4891
dc.identifier.issn	1988-4672
dc.identifier.uri	http://hdl.handle.net/10201/75561
dc.language	spa	es
dc.rights	info:eu-repo/semantics/openAccess	es
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/	*
dc.subject	informe de auditoria	es
dc.subject	mensaje comunicado	es
dc.subject	audit report	es
dc.subject	message coveyed	es
dc.subject.other	CDU::3 - Ciencias sociales::33 - Economía	es
dc.title	Dimensiones Informativas y Objetivos del Informe de Auditoria	es
dc.title.alternative	Informational Dimensions and Objectives of Audit Report	es
dc.type	info:eu-repo/semantics/article	es
dspace.entity.type	Publication	es