{"id":113588,"date":"2018-03-11T10:41:08","date_gmt":"2018-03-11T10:41:08","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/retos-y-oportunidades-de-pequenos-y-medianos-despachos-y-firmas-de-auditoria-ante-cambios-en-la-regulacion-marco-teorico-y-estudio-empa%c2%adrico\/"},"modified":"2018-03-11T10:41:08","modified_gmt":"2018-03-11T10:41:08","slug":"retos-y-oportunidades-de-pequenos-y-medianos-despachos-y-firmas-de-auditoria-ante-cambios-en-la-regulacion-marco-teorico-y-estudio-empa%c2%adrico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/historia-de-paises\/retos-y-oportunidades-de-pequenos-y-medianos-despachos-y-firmas-de-auditoria-ante-cambios-en-la-regulacion-marco-teorico-y-estudio-empa%c2%adrico\/","title":{"rendered":"Retos y oportunidades de peque\u00f1os y medianos despachos y firmas de auditor\u00eda ante cambios en la regulaci\u00f3n. marco te\u00f3rico y estudio emp\u00edrico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Itziar Azkue Irigoyen <\/strong><\/h2>\n<p>Esta tesis tiene un desarrollo te\u00f3rico y una parte emp\u00edrica, ambas con un objetivo com\u00fan: definir las caracter\u00edsticas de los despachos y firmas de auditor\u00eda peque\u00f1os y medianos (depyme), y plantear una serie de retos y oportunidades para la prestaci\u00f3n de servicios de calidad en bien del inter\u00e9s p\u00fablico, ante los cambios en el marco regulador europeo de la auditor\u00eda y de las obligaciones contables de las empresas. Se analiza la regulaci\u00f3n de auditor\u00eda, el mercado espa\u00f1ol y la funci\u00f3n de auditor\u00eda de cuentas de pymes. La simplificaci\u00f3n de las normas contables para pymes y de auditor\u00eda para los depyme es una cuesti\u00f3n que genera discusi\u00f3n y que debe ser aclarado. Existe, adem\u00e1s, la necesidad de un reparto m\u00e1s equitativo, a la vez que competitivo, del mercado de auditor\u00eda con la participaci\u00f3n de sociedades de menor dimensi\u00f3n. As\u00ed, se presenta un diagn\u00f3stico de la situaci\u00f3n de los depyme en el contexto espa\u00f1ol de servicios de auditor\u00eda, junto con la propuesta de estrategias, fundamentalmente de especializaci\u00f3n en servicios de seguridad para pymes, como revisiones limitadas y encargos de seguridad. Los depyme que dispongan de un buen sistema de control de calidad interno, acorde a su dimensi\u00f3n, dispondr\u00e1n de una gran fortaleza para competir en mercados que requieran servicios de seguridad (\u00c2\u00bfassurance\u00c2\u00bf).El estudio emp\u00edrico se ha realizado utilizando la encuesta postal, sobre una muestra de 275 auditores ejercientes durante el 2008 en la capv.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Retos y oportunidades de peque\u00f1os y medianos despachos y firmas de auditor\u00eda ante cambios en la regulaci\u00f3n. marco te\u00f3rico y estudio emp\u00edrico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Retos y oportunidades de peque\u00f1os y medianos despachos y firmas de auditor\u00eda ante cambios en la regulaci\u00f3n. marco te\u00f3rico y estudio emp\u00edrico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Itziar Azkue Irigoyen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 14\/12\/2012<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Garcia  Delgado<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 ignacio Martinez churiaque <\/li>\n<li>Jos\u00e9 Antonio Gonzalo angulo (vocal)<\/li>\n<li>alejandro Larriba  diaa-zorita (vocal)<\/li>\n<li>leandro Ca\u00f1ibano calvo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Itziar Azkue Irigoyen Esta tesis tiene un desarrollo te\u00f3rico y una parte emp\u00edrica, ambas con un objetivo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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