Browsing by Subject "Audit"

Now showing 1 - 7 of 7
  • Thumbnail Image
    Publication
    Open Access
    Determining factors in modified audit reports : evidence from Portuguese municipalities
    (Universidad de Murcia, Servicio de Publicaciones, 2022) Pimenta de Jesus, Ana Carolina; Machado de Almeida, Bruno José; Fernandes Gomes Da Silva, Alexandre Miguel
    Factors influencing audit reports have been widely studied in the private sector, but few studies have sought to assess the reasons for modified reports or qualified opinions in the public sector. The objective of our work is to analyse the determining factors that influence municipalities’ audit reports. For this, we analysed three dimensions: factors related to the characteristics of the municipality, factors related to the characteristics of the auditor, and political factors. Our conclusions demonstrate that financial aspects, excluding debt, do not significantly influence an auditor´s opinion. However, the size of the audit firm and emphasis of matter in the audit report do affect the likelihood of a qualified opinion. Nevertheless, there is no relationship between differing political affiliations of the executive and deliberative bodies and the type of audit report or audit opinion. We found no relationship between a modified report and the studied variables.
  • Thumbnail Image
    Publication
    Open Access
    Una Exploración Empírica de los Factores que Condicionan la Actitud Frente a la Contabilidad Ambiental
    (2001) Páez Sandubete, José María
    El artículo explora el papel de la contabilidad, la auditoria y, en particular, la influencia de los auditores de cuentas, en el contexto de la política medioambiental. Se centra en la situación en nuestro país, donde la implicación de algunas grandes firmas de auditoria financiera en el área de los servicios medioambientales es creciente. Al objeto de estudiar la situación actual, se mantuvo un total de catorce entrevistas con una serie de organizaciones (firmas de auditoria financiera, consultoras medioambientales, sindicatos, una organización ecologista y otra de consumidores, y el icac) que se pensó podrían proporcionamos una perspectiva múltiple del tema y su posible evolución. Los resultados indican que el papel de los contables y auditores de cuentas seguirá siendo muy relativo si se mantiene el actual incumplimiento de la legislación medioambiental y el limitado control público.
  • Thumbnail Image
    Publication
    Open Access
    Factores Determinantes del Retraso en la Emisión del Informe de Auditoria. Un Análisis Empírico
    (2000) Sánchez Segura, Amparo
    El sistema de información contable (en adelante, SIC) se configura como el soporte básico para la satisfacción de las necesidades informativas en el proceso de toma de decisiones. La falta de adecuación de la información suministrada a las demandas de sus distintos usuarios conlleva, necesariamente, la modificación del SIC, pues sólo así seguirá siendo el principal pilar en el proceso decisional. En este trabajo, por un lado, se describen las características que deberían reunir estos sistemas en cada una de las fases que componen su esquema de funcionamiento a fin de aumentar la cantidad y calidad de la información y, por otro, se presentan las posibilidades que ofrece la integración en los SIC tradicionales de las distintas herramientas que la Inteligencia Artificial pone a nuestra disposición para lograr tales exigencias.
  • Thumbnail Image
    Publication
    Open Access
    Internal control risk influence when planning an audit: an empirical study of the Coso conceptual framework
    (2007) Carmona Ibánez, Pedro
    This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such assessments on substantive testing work when planning an audit, and take into account the assumptions of COSO which affect the identification of risks, in line with the new audit approach based on business risks. The results of the statistical tests show that, in general, the participants evaluated control risks and adjusted the quantity and extent of substantive procedures in accordance with the threats of internal control when they were presented by following the conceptual framework of the COSO Report
  • Thumbnail Image
    Publication
    Open Access
    La Ley de Auditoria Española, su Significación y Bases para una Posible Reforma
    (1999) Larriba Díaz-Zorita, Alejandro; Serrano Moracho, Francisco
    La Ley de Auditoria lleva vigente algo más de una década y numerosas voces reclaman su modifica, por lo que este trabajo aborda las posibles orientaciones que podrían contemplarse en la reforma de algunos de los puntos más controvertidos de la ley actual. Se revisan así los problemas derivados del procedimiento de acceso a la profesión y del régimen transitorio inicial que dispuso la ley, el grado de intervencionismo y su posible reducción, el carácter de profesión de la actividad auditora, el papel de las corporaciones de auditores, la problemática de la formación continuada de los profesionales, los controvertidos temas de la responsabilidad, la independencia prestación de otros servicios paralelos a las empresas auditadas, y el contexto internacional en que desarrollarse la ley y sus consecuencias de cara a la libre circulación de auditores en la Unión Europea.
  • Thumbnail Image
    Publication
    Open Access
    The change of auditor: The Portuguese case
    (2016) Heliodoro, Paula Alexandra; Alegria Carreira, Francisco; Mouta Lopes, Manuel
    Problems regarding the change of auditor and the opinion issued by the auditor through the financial audit report have been shown to be an important issue. The objective of this study is to examine to what extent the change of auditor is related to the type of opinion that the auditor expressed in the audit report. In pursuit of this objective, an empirical study was carried out supported by a sample from a set of entities with securities admitted to trading on the Portuguese stock market in the period between 2006 and 2012 (seven years) and using logistic regression to test whether the reception of the qualified audit report indicated the change of auditor. The findings point to there being a significant positive relationship between the qualified audit report and a change of auditor, verifiable for qualified opinions on assets and others, but not to the qualified opinions on equity and liabilities. The largest number of qualified opinions occur in the years 2007, 2009 and 2011, most of which were related to equity and assets, and the change of auditor is more associated with qualified opinions on assets and other qualified opinions than the qualified opinions on equity and liabilities.
  • Thumbnail Image
    Publication
    Open Access
    Usevalia: managing inspection-based usability audits
    (Taylor and Francis Group, Taylor and Francis, 2022-09-14) Sobrino-Duque, Raimel; Carrillo de Gea, Juan Manuel; López-Jiménez, Juan José; Nicolás Ros, Joaquín; Fernández Alemán, José Luis; Informática y Sistemas
    Heuristic evaluation provides usability auditors with a structured flow of activities that enables them to obtain reliable, comparable and cost-effective usability evaluation results. Tools supporting heuristic evaluation are scarce in literature. Usevalia is an Internet-based tool that manages usability audits on the basis of heuristic evaluation. This article presents the main features of Usevalia, together with a validation of the software by following the Technology Acceptance Model, which verified the users’ perceptions of Usevalia as regards usefulness, ease of use, attitude and intention to use. A total of 22 students enrolled on a human–computer interaction course were involved in the validation. According to the results of the survey conducted with them, the proposed tool is easy to use (MD=4.00 out of 5) and useful for conducting usability audits based on heuristic evaluation (MD=4.00 out of 5). An expert-based validation was also carried out in order to thoroughly compare Usevalia’s features with those of a spreadsheet-based tool that performs usability audits in the traditional manner. This comparative analysis made it possible to conclude that the Usevalia tool has a higher perceived usefulness (M=4.43) and perceived ease of use (M=4.13) than a traditional audit tool, such as the Usability Datalogger spreadsheet (M=2.43 and M=3.03, respectively).