Publication: Una responsabilidad básica del auditor: El control de calidad de la auditoria
Authors
Sierra Molina, Guillermo ; Orta Pérez, Manuel
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El objetivo del trabajo de investigación es definir el control de calidad de la auditoria y delimitar a quién corresponde la responsabilidad de que ese control sea llevado a la práctica en cualquier auditoria. En su contenido identificamos las dos perspectivas que existen para realizarlo, esto es, por un lado países que se autorregulan y, por otro, aquellos cuyo control está asignado a algún ente dependiente de su estructura de administración pública. A continuación analizamos cómo se lleva a cabo desde cada una de ellas con la intención de iniciar una reflexión conducente a la posibilidad de un cambio de mentalidad que incorpore nuevas posibilidades dirigidas a mejorar la calidad del trabajo de los auditores cuyo control técnico está asignado al Instituto de Contabilidad y Auditoria de Cuentas.
The object of this paper is to define the quality control of the audit and to define who is responsible for the control being carried out in any audit. Here we identijy the two perspectives that exists. On one hand countries that have self-regulation and, on the other; those whose control is allotted to some dependent body of their public administration structure. Below we analyse how each is carried out in order to give rice to a consideration of the possibility of an exchange of ideas incorporating new possíbilities directed at improving the quality of the work of the auditors whose technical control is assigned to the Accounting and Audit lnstitute of Spain.
The object of this paper is to define the quality control of the audit and to define who is responsible for the control being carried out in any audit. Here we identijy the two perspectives that exists. On one hand countries that have self-regulation and, on the other; those whose control is allotted to some dependent body of their public administration structure. Below we analyse how each is carried out in order to give rice to a consideration of the possibility of an exchange of ideas incorporating new possíbilities directed at improving the quality of the work of the auditors whose technical control is assigned to the Accounting and Audit lnstitute of Spain.
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 0, N. 1, 1997
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