Dimensiones Informativas y Objetivos del Informe de Auditoria

Informational Dimensions and Objectives of Audit Report

Autores/as

  • Emiliano Ruiz Barbadillo Universidad de Cádiz
Palabras clave: informe de auditoria, mensaje comunicado

Resumen

El informe de auditoria es el medio a través del cual el auditor comunica los resultados de la auditoria a los usuarios de la información contable, siendo el único contacto de éstos con la auditoria por lo que puede afirmarse que dicho informe es la “cara pública” de la auditoria. Esto explica que las expectativas que los usuarios se forman de la auditoria, la percepción que tengan de la labor profesional y el valor que obtengan de una auditoria van a estar vinculados al informe de auditoria. Aun cuando desde un prisma normativo el informe de auditoria adquiere un papel importante como medio de reducir las incertidumbres acerca de la calidad de la información contable revelada por las empresas, determinados estudios han concluido con la relativa baja lectura del informe de auditoria, bien porque los lectores no comprenden el significado del mismo, bien porque carece de contenido informativo. El objetivo de nuestro estudio es analizar cuáles son los aspectos sobre los que informa el auditor y cómo lo hace, al objeto de contrastar, haciendo uso de un conjunto importante de estudios empíricos, si la existencia de un mensaje altamente codificado resta valor de uso al informe.

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Citas

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Publicado
01-07-1998
Cómo citar
Ruiz Barbadillo, E. (1998). Dimensiones Informativas y Objetivos del Informe de Auditoria: Informational Dimensions and Objectives of Audit Report. Revista De Contabilidad - Spanish Accounting Review, 1(2), 129-152. Recuperado a partir de https://revistas.um.es/rcsar/article/view/384661
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