Investigar en auditoría: algunas reflexiones
Audit Research: Some Reflections
Resumen
Este trabajo, que tiene el propósito de ser una Nota editorial larga, pretende indagar sobre qué sabemos y qué nos falta por conocer sobre la actividad de la auditoría de cuentas, para señalar a los interesados direcciones de investigación que permitan conocer algo más sobre la función del auditor, sus técnicas y, en especial, su futuro, que probablemente esté sometido a vaivenes y cambios muy significativos. Al objeto de hacer una aproximación sistemática, se agrupan los temas en torno a los enfoques positivo e institucional (este último más crítico). Además se expone un intento de taxonomía de los campos de investigación basado en la clasificación de la American Accounting Association. (AAA) Más que una descripción o clasificación, se trata de hacer una revisión que sitúe las posibles líneas de investigación dentro de una perspectiva general, sin descartar los aspectos técnicos que caracterizan el avance de la eficacia de esta actividad ni los socio-económicos que justifican el interés general de la auditoría de cuentas.
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