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Cambios en la comunicación de las incertidumbres en el informe de auditoría

Listed author(s):
  • Azkue Irigoyen, Itziar
Registered author(s):

    Recientes modificaciones de las normas de auditoría, en aras a la armonización de la regulación en el ámbito de la auditoría en la Unión Europea, han tenido efectos en la configuración de los informes de auditoría de cuentas. Concretamente nos centraremos en el tratamiento de las incertidumbres por problemas en la continuidad de la empresa, por constituir situaciones bastante frecuentes en el entorno actual de crisis, siendo a veces indicadores de una posible quiebra, aunque no necesariamente. Analizaremos mediante un caso real la comunicación del auditor sobre determinadas situaciones que generan dudas en la continuidad de la empresa. Consideramos que es importante que los usuarios del informe de auditoría interpreten correctamente el efecto de estos cambios, debido a la diferencia de expectativas que puede existir.

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    File URL: https://addi.ehu.es/handle/10810/11416
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    Article provided by Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián in its journal Revista de Dirección y Administración de Empresas.

    Volume (Year): (2013)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:ehu:rdadme:11416
    Contact details of provider: Postal:
    E.U. de Estudios Empresariales de Donostia - San Sebastián UPV/EHU Plaza de Oñati, 1 20018 SAN SEBASTIAN

    Phone: + 34 943 01 83 51
    Fax: + 34 943 01 83 60
    Web page: http://www.enpresa-donostia.ehu.es/p256-home/es

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    Order Information: Postal: Escuela Universitaria de Estudios Empresariales de San Sebastián,Universidad del País Vasco, Oñati Plaza / Plaza de Oñati, 1 20018 Donostia / San Sebasti=E1n, Spain
    Web: http://www.enpresa-donostia.ehu.es/p256-content/es/contenidos/informacion/euempss_revista/es_revista/revista.html Email:


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