Publication: La Ley de Auditoria Española, su Significación y Bases para una Posible Reforma
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Date
1999
Authors
Larriba Díaz-Zorita, Alejandro ; Serrano Moracho, Francisco
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info:eu-repo/semantics/article
Description
Abstract
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.
The Spanish Auditory Law is ten years old now and there is now a generalised call for its reform. So this paper therefore puts forward some possible trends with in this reform, especially in the more contraversial sections of the present law. Topics analyzed are the procedure to enter in the auditor career, especially in the transitory way obrserved by the law, the interventionism of the public authorities versus the self-regulation, the professional character of the auditor's activity, the role of the auditor's associations, the problems of permanent training, the highlights themes of responsibility, independence and the treatment of other relationships between auditors and companies: consultant and legal services and its implications, and the influence in the new law of the international environment, mainly in the free circulation of auditoing services in the European Union.
The Spanish Auditory Law is ten years old now and there is now a generalised call for its reform. So this paper therefore puts forward some possible trends with in this reform, especially in the more contraversial sections of the present law. Topics analyzed are the procedure to enter in the auditor career, especially in the transitory way obrserved by the law, the interventionism of the public authorities versus the self-regulation, the professional character of the auditor's activity, the role of the auditor's associations, the problems of permanent training, the highlights themes of responsibility, independence and the treatment of other relationships between auditors and companies: consultant and legal services and its implications, and the influence in the new law of the international environment, mainly in the free circulation of auditoing services in the European Union.
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