{"id":87152,"date":"2000-02-11T00:00:00","date_gmt":"2000-02-11T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-los-informes-de-auditoria-en-espana-un-estudio-empirico\/"},"modified":"2000-02-11T00:00:00","modified_gmt":"2000-02-11T00:00:00","slug":"analisis-de-los-informes-de-auditoria-en-espana-un-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-de-los-informes-de-auditoria-en-espana-un-estudio-empirico\/","title":{"rendered":"Analisis de los informes de auditoria en espa\u00f1a: un estudio empirico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pilar Yubero Hermosa <\/strong><\/h2>\n<p>El contenido de la tesis, es doble por una parte se ha tratado la  funci\u00f3n de la auditor\u00eda de cuentas, as\u00ed como su producto final, el informe de auditor\u00eda de cuentas, y por la otra se ha desarrollado una investigaci\u00f3n emp\u00edrica, donde se han analizado 1260 informes de auditoria de cuentas pertenecientes a 315 empresas espa\u00f1olas con cotizaci\u00f3n oficial a lo largo del periodo 1993-1996. Primeramente se han abordado los dict\u00e1menes de forma global, y en segundo lugar se han observado la misma muestra de informes, pero clasificados por sectores. Se han analizado las variables cualitativas contenidas en los informes, tales como el tipo de opini\u00f3n, p\u00e1rrafo de salvedades, p\u00e1rrafo de \u00e9nfasis, etc. Adem\u00e1s se han observado otros aspectos contenidos en los informes como son, la participaci\u00f3n de otros auditores en la confecci\u00f3n del mismo, la fecha del propio informe de auditor\u00eda, as\u00ed como la firma que lo elabor\u00f3, con la finalidad de comprobar fundamentalmente la calidad de la informaci\u00f3n transmitida en los informes de auditor\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis de los informes de auditoria en espa\u00f1a: un estudio empirico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis de los informes de auditoria en espa\u00f1a: un estudio empirico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pilar Yubero Hermosa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 02\/11\/2000<\/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>Amparo Cuadrado Ebrero<\/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>regina Banegas ochovo (vocal)<\/li>\n<li>enriqueta Gallego diez (vocal)<\/li>\n<li>vicente Garcia martin (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pilar Yubero Hermosa El contenido de la tesis, es doble por una parte se ha tratado la [&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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