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Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica

Author

Listed:
  • Espinosa Díaz, Yuli Samary

    (Universidad Santo Tomás)

  • Revelo Mantilla, Jessica Tatiana

    (Universidad Santo Tomás)

  • Ballesteros Sarabia, Victor Manuel

    (Universidad Santo Tomás)

Abstract

El Escepticismo es una doctrina filosófica que en el ejercicio laboral contribuye a los profesionales de Contaduría Pública a adquirir un enfoque basado en la duda sobre la veracidad y consistencia de la información que deben revisar durante la realización de una auditoría. Dudas que lo lleven a corroborar cada soporte encontrado en el proceso y que le permitan tener las bases suficientes para emitir dictámenes financieros confiables. Este trabajo expone una revisión literaria que explora los elementos que influyen en el escepticismo profesional en los contadores públicos que ejercen como auditores. Esta investigación se realizó mediante un enfoque cualitativo de tipo descriptivo y exploratorio basado en literatura existente. En este trabajo se halló que la independencia, el sesgo personal y los conflictos de intereses son factores claves que mejoran o desmejoran el escepticismo profesional en la ejecución del encargo de auditoría.

Suggested Citation

  • Espinosa Díaz, Yuli Samary & Revelo Mantilla, Jessica Tatiana & Ballesteros Sarabia, Victor Manuel, 2020. "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 266-282, July.
    • Handle: RePEc:col:000520:018575
    DOI: 10.22267/rtend.202102.150
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    auditoría contable; escepticismo profesional; independencia profesional; código de ética IFAC; sesgo personal;
    All these keywords.

    JEL classification:

    • D11 - Microeconomics - - Household Behavior - - - Consumer Economics: Theory
    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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