Los nuevos informes ampliados de auditoría.Caso: las empresas cotizadas españolas

  1. Yolanda Pérez-Pérez 1
  2. Maria del Mar Camacho Miñano 1
  3. María Jesús Segovia Vargas 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Cuadernos de Contabilidad

ISSN: 0123-1472

Año de publicación: 2019

Volumen: 20

Número: 49

Tipo: Artículo

DOI: 10.11144/JAVERIANA.CC20-49.ANIA DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Cuadernos de Contabilidad

Resumen

La mayor complejidad del entorno regulatorio y de negocio ha llevado a los grupos de interés a exigir mayor confianza sobre la veracidad de la información financiera al auditor. En este contexto, el Consejo Internacional de Normas de Auditoría y Aseguramiento (IAASB) aprobó una nueva norma internacional que modificaba la estructura y los contenidos de los informes de auditoría. Uno de los principales cambios ha sido la obligación del auditor de describir en su informe las cuestiones clave de auditoría (KAM), relacionadas con riesgos significativos de la información financiera. El objetivo de este estudio es analizar el contenido del informe en el primer año de aplicación en España para 131 empresas cotizadas. Estas firmas reportan entre dos y cuatro KAM, destacando el reconocimiento de ingresos, el deterioro del fondo de comercio y la recuperación de impuestos diferidos. Este estudio tiene importantes implicaciones en otros países que van a afrontar esta reforma.

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Fuente de los datos: Dialnet