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Título: | Dimensiones Informativas y Objetivos del Informe de Auditoria |
Otros títulos: | Informational Dimensions and Objectives of Audit Report |
Fecha de publicación: | 1998 |
Cita bibliográfica: | Revista de Contabilidad - Spanish Accounting Review, V. 1, N. 2, 1998 |
ISSN: | 1138-4891 1988-4672 |
Materias relacionadas: | CDU::3 - Ciencias sociales::33 - Economía |
Palabras clave: | informe de auditoria mensaje comunicado audit report message coveyed |
Resumen: | The audit report is the sole method by which the results oj an audít are conveyed to the users of financia! statements. As such the report is the public face of the audit and ilifluences the users' assessment of the function and value of auditing. Whilst the overt purpose of the audit report is to reduce uncertainty con cerning the qualíty of the information contained in the financial statements, many researchers have con cluded that readers misinterpret the audit report message. In this study the work of the auditors is an. al y sed, as is the highly coded message which is conveyed vía the audit repor t and the possible misínterpretations thereof |
Autor/es principal/es: | Ruiz Barbadillo, Emiliano |
URI: | http://hdl.handle.net/10201/75561 |
Tipo de documento: | info:eu-repo/semantics/article |
Número páginas / Extensión: | 24 |
Derechos: | info:eu-repo/semantics/openAccess Attribution-NonCommercial-NoDerivatives 4.0 International |
Aparece en las colecciones: | 1998, V. 1 N. 2 |
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1.pdf | 2,82 MB | Adobe PDF | Visualizar/Abrir |
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