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El auditor y la valoración de las existencias en la empresa

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  • Malles Fernández, Eduardo

Abstract

Este artículo trata de analizar las circunstancias que concurren en el trabajo del auditor a la hora de comprobar, a través de las pruebas de cumplimiento de auditoria, la validez de algunas cuentas y cifras presentadas en sus estados financieros por la empresa auditada. En concreto, nuestro campo de actuación será el estudio de la valoración de las existencias, al ser el elemento más representativo de la actividad empresarial.

Suggested Citation

  • Malles Fernández, Eduardo, 1998. "El auditor y la valoración de las existencias en la empresa," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
    • Handle: RePEc:ehu:rdadme:10902
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    Keywords

    auditor; valoración; empresa;
    All these keywords.

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