Factores determinantes en los informes de auditoría modificados: evidencia de los municipios portugueses

Determining factors in modified audit reports: evidence from Portuguese municipalities


DOI: https://doi.org/10.6018/rcsar.421451
Palabras clave: Auditoría, Municipios, Informe de auditoría, Factores politicos


Los factores determinantes en la emisión de un informe de auditoría han sido ampliamente estudiados en el sector privado, pero pocos estudios han tratado de evaluar las causas para emitir un informe modificado u opinión calificada en el sector público. El objetivo de nuestro trabajo es analizar los factores determinantes en la emisión del informe de auditoría de los municipios. Para ello, se analizaron tres dimensiones: factores relacionados con las características del municipio; factores relacionados con las características del auditor; y factores políticos. Nuestras conclusiones nos permiten ver que las dimensiones financieras no influyen significativamente en la opinión del auditor, excepto por el endeudamiento; Sin embargo, el tamaño de la firma de auditoría, la existencia de énfasis influyen positivamente en la opinión del auditor. Pero, diferentes colores políticas entre la Asamblea Municipal y el Ayuntamiento no influencian la opinión del auditor ni el tipo de informe. Con respecto al vínculo entre un informe modificado y las variables estudiadas, no encontramos relación.


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Cómo citar
Pimenta de Jesus, A. C., Machado de Almeida, B. J., & Fernandes Gomes Da Silva, A. M. (2022). Factores determinantes en los informes de auditoría modificados: evidencia de los municipios portugueses: Determining factors in modified audit reports: evidence from Portuguese municipalities. Revista de Contabilidad - Spanish Accounting Review, 25(2), 329–339. https://doi.org/10.6018/rcsar.421451