La influencia de las explicaciones de la dirección en la evaluación de los procedimientos analíticos de auditoría

The effect of management explanations on auditor decision processes in analytical procedures

  • Reiner Quick University of Darmstadt
  • Daniel Sánchez Toledano Universidad de Malaga
Palabras clave: Auditoría, procedimientos analíticos, explicaciones de la dirección

Resumen

La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.

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Citas

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Publicado
01-01-2009
Cómo citar
Quick, R., & Sánchez Toledano, D. (2009). La influencia de las explicaciones de la dirección en la evaluación de los procedimientos analíticos de auditoría. Revista De Contabilidad - Spanish Accounting Review, 12(1), 11-44. https://doi.org/10.1016/S1138-4891(09)70001-9
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Artículos