{"id":88365,"date":"2001-11-01T00:00:00","date_gmt":"2001-11-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/responsabilidad-y-gerencia-de-riesgos-de-los-auditores-de-cuentas\/"},"modified":"2001-11-01T00:00:00","modified_gmt":"2001-11-01T00:00:00","slug":"responsabilidad-y-gerencia-de-riesgos-de-los-auditores-de-cuentas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/responsabilidad-y-gerencia-de-riesgos-de-los-auditores-de-cuentas\/","title":{"rendered":"Responsabilidad y gerencia de riesgos de los auditores de cuentas."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Cid Gomez Juan  Miguel Del <\/strong><\/h2>\n<p>Entre las preocupaciones que actualmente afectan a la profesi\u00f3n auditora se encuentra el creciente riesgo de litigio. En la tesis se aborda el origen de la responsabilidad del auditor, las expectativas de los usuarios sobre sus funciones y rejsponsabilidades y las caracter\u00edsticas del marco legal donde desarrolla su trabajo,ya que \u00e9stas condiconan en gran medida la interposici\u00f3nde demandas. En entornos de elevado riesgo, como el que actualmente caracteriza a la profesi\u00f3n auditora, es necesario conocer qu\u00e9 factores inciden sobre el riesgo de que el auditor sea demandado, lo que se estudia mediante un estudio emp\u00edrico. Para ello se descompone el riesgo de ligio en funci\u00f3nd e uan serie de agregados como la existencia de errores enlos estados financiejros, la capacidad de detecci\u00f3n del auditor, la indepencia para informar de los errores detectados, las p\u00e9rdidas que experimente un usuario, y la esperanza de estos de obtener compensaciones econ\u00f3micas del auditor.  el trabajo concluye con el an\u00e1lisis de la situaci\u00f3n que presenta el seguro de respoinsabilidad profesional que est\u00e1 condicionada pro el marco legal existente como por la dificultad de estimar las variables de riesgo para cada asegurado.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Responsabilidad y gerencia de riesgos de los auditores de cuentas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Responsabilidad y gerencia de riesgos de los auditores de cuentas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Cid Gomez Juan  Miguel Del <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/01\/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>Lazaro Rodriguez Ariza<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martinez garcia Francisco javier <\/li>\n<li>Francisco Serrano moracho (vocal)<\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<li>isabel Martinez conesa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Cid Gomez Juan Miguel Del Entre las preocupaciones que actualmente afectan a la profesi\u00f3n auditora se encuentra [&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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