IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

An Analysis Of Independence In Audit Process

  • Martínez-Pina García, Ana María
Registered author(s):

    The goodness of the audit process depends on how it happen in auditor's mind who does it, how it happen its phases, its content and completion. Auditor independence becomes one of the fundamental pillars of the exercise of audit activity. The aim of this paper is to analyze how this concept has been developed, both at international and national lines and anticipate future developments in more or less close. This analyzes the main legal texts that have shaped the independence of the auditor, whose regulation has pivoted on three issues: the services cannot provide the auditor, perceived fees and duration of the audit contract. We conclude with some reflections on the importance of auditor independence and quality control system.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.usc.es/econo/RGE/Vol22_1/castelan/bt6c.pdf
    Download Restriction: no

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 22 (2013)
    Issue (Month): 1 ()
    Pages:

    as
    in new window

    Handle: RePEc:sdo:regaec:v:22:y:2013:i:1_13
    Contact details of provider: Postal: Avda Xoan XXIII S/N, 15704 Santiago de Compostela
    Web page: http://www.usc.es/econo/RGE/benvidag.htm
    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:22:y:2013:i:1_13. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.