{"id":32758,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/expectativas-ante-la-auditoria-la-independencia-del-auditor\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"expectativas-ante-la-auditoria-la-independencia-del-auditor","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/expectativas-ante-la-auditoria-la-independencia-del-auditor\/","title":{"rendered":"Expectativas ante la auditoria: la independencia del auditor."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Antonio Vico Martinez <\/strong><\/h2>\n<p>En este trabajo se analizan las interrelaciones existentes entre los debates del gap de expectativas ante la auditoria y de la independencia del auditor, tanto desde la vertiente teorica como desde la regulacion y las practicas, llegandose a la conclusion de que en torno a la independencia se puede producir un gap de expectativas, resaltandose entonces la necesidad de considerarla en los estudios teoricos y empiricos y en los procesos de regulacion como una expectativa razonable, siendo la independencia aparente la dimension en torno a la que deberia producirse con caracter prioritario el debate anterior. Se analiza tanto la evolucion en el tiempo de las recomendaciones de cara a la regulacion de la independencia de los principales pronunciamientos publicos y privados a nivel internacional, y el estado actual de las normas en la union europea y en tres organizaciones profesionales de auditores, llegandose a la conclusion de que se mantienen en el tiempo de las principales areas de riesgo a la independencia, lo que sugiere que hay dificultades para su solucion. En este trabajo se expone como el gap de expectativas ha llegado a espa\u00f1a, incluyendose un estudio empirico sobre percepciones de la independencia del auditor en el que se llega a la conclusion de que la mayor area de amenaza a la independencia percibida es la prestacion de servicios adicionales a la auditoria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Expectativas ante la auditoria: la independencia del auditor.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Expectativas ante la auditoria: la independencia del auditor. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Antonio Vico Martinez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Jaume i de castell\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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 Benau M. Antonia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Vicente Montesinos Julve <\/li>\n<li>Cristopher Graham Humphrey (vocal)<\/li>\n<li>Alejandro Larriba D\u00edaz-zorita (vocal)<\/li>\n<li> Martinez Garcia Fco. Javier (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Antonio Vico Martinez En este trabajo se analizan las interrelaciones existentes entre los debates del gap de [&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":[82,1697,1699,18725],"tags":[28724,89946,89947,18533,9570,8327],"class_list":["post-32758","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-jaume-i-de-castellon","tag-alejandro-larriba-diaz-zorita","tag-antonio-vico-Martinez","tag-cristopher-graham-humphrey","tag-garcia-benau-m-antonia","tag-Martinez-garcia-fco-javier","tag-vicente-montesinos-julve"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32758","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=32758"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32758\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=32758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=32758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=32758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}