{"id":11542,"date":"2018-03-09T08:56:57","date_gmt":"2018-03-09T08:56:57","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/consideraciones-psicologicas-de-la-formacion-del-juicio-del-auditor-la-importancia-relativa-en-la-planificacion-de-la-auditoria\/"},"modified":"2018-03-09T08:56:57","modified_gmt":"2018-03-09T08:56:57","slug":"consideraciones-psicologicas-de-la-formacion-del-juicio-del-auditor-la-importancia-relativa-en-la-planificacion-de-la-auditoria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/consideraciones-psicologicas-de-la-formacion-del-juicio-del-auditor-la-importancia-relativa-en-la-planificacion-de-la-auditoria\/","title":{"rendered":"Consideraciones psicologicas de la formacion del juicio del auditor: la importancia relativa en la planificacion de la auditoria"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Santa Mar\u00eda  Perez M. Gracia <\/strong><\/h2>\n<p>La formulacion del juicio profesional es una variable clave en la consecuci\u00f3n de los objetivos que persigue la auditoria financiera de cuentas anuales. a su vez, las caracteristicas del auditor, como persona que formula el juicio, se convierten en factores explicativos de la calidad y el rendimiento del mismo. Por ello, el objetivo general del trabajo de investigacion es el conocimiento de la influencia que las caracteristicas personales del auditor, respecto a la obtenci\u00f3n y procesamiento de informaci\u00f3n, tienen sobre la formulaci\u00f3n del juicio profesional. Para su valoraci\u00f3n se utiliza como tarea de juicio la determinaci\u00f3n del umbral de importancia relativa en la fase de planificacion de la auditoria. En un estudio exploratorio se ha utilizado una tecnica de investigacion cuantitativa en un doble sentido: por un lado un test de personalidad para valorar las diferencia individuales respecto a la obtencion y procesamiento de informacion y un cuestonario para recoger informacion y opiniones sobre los factores determinantes de la importancia relativa. Los resultados obtenidos no muestran una relacion significativa entre el perfil de personalidad y la informacion cuantitativa y cualitativa procesada en la decision. Si encontramos la existencia de un perfil de personalidad predominante en la poblacion de auditores, asi como alguna relaci\u00f3n significativa entre la experiencia y la forma de ejercer la actividad y los elementos de informacion utilizados en la valoracion de importancia relativa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Consideraciones psicologicas de la formacion del juicio del auditor: la importancia relativa en la planificacion de la auditoria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Consideraciones psicologicas de la formacion del juicio del auditor: la importancia relativa en la planificacion de la auditoria <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Santa Mar\u00eda  Perez M. Gracia <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/06\/2001<\/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>Guillermo Sierra Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis Sanchez-fernandez valderrama <\/li>\n<li> Martinez garcia Francisco Javier (vocal)<\/li>\n<li>lazaro Rodriguez ariza (vocal)<\/li>\n<li> Prado lorenzo Jos\u00e9 Manuel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Santa Mar\u00eda Perez M. Gracia La formulacion del juicio profesional es una variable clave en la consecuci\u00f3n [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,1699,10715],"tags":[10812,3466,10814,23837,9568,37931],"class_list":["post-11542","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-sevilla","tag-guillermo-sierra-molina","tag-jose-luis-sanchez-fernandez-valderrama","tag-lazaro-rodriguez-ariza","tag-Martinez-garcia-francisco-javier","tag-prado-lorenzo-jose-manuel","tag-santa-maria-perez-m-gracia"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/11542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=11542"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/11542\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=11542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=11542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=11542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}