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Una mirada sobre el presente y el futuro de la actividad profesional desarrollada por el auditor externo de estados contables

Author

Listed:
  • Carlos Slosse

    (Ex profesor titular de Auditoría en las Facultades de Ciencias Económicas de la Universidad de Buenos Aires y de la Universidad Nacional de La Plata. Argentina.)

Abstract

The purpose of this essay is to present an argumentative discussion on different aspects of the current har-sh reality of public accountants in our country when performing external audits on accounting statements.In addition, a glance into the future is cast by dealing with some improvements that could be made and, thus, enhance the prestige of our profession. It should be noted that the “certified” nature of our professio-nal qualification refers to our legal authority to attest documents, recognised by those presenting us with accounting statements prepared by the company’s management and submitted together with a report or opinion written by a public accountant.

Suggested Citation

  • Carlos Slosse, 2021. "Una mirada sobre el presente y el futuro de la actividad profesional desarrollada por el auditor externo de estados contables," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 35-40, May-Octob.
    • Handle: RePEc:lap:raudit:6
    DOI: https://doi.org/10.24215/27188647e005
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    File URL: https://revistas.unlp.edu.ar/auditar/article/view/12102
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    More about this item

    Keywords

    external auditor; university education of auditors; mandatory audits.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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