Las pruebas de auditoría para comprobar el cumplimiento de la imagen fiel en los estados financieros

  1. José Antonio Gonzalo Angulo 1
  2. Anne M. Garvey 1
  3. Laura Parte Esteban 2
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

  2. 2 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

Book:
Contabilidad, auditoría y empresa en una economía global: en homenaje al prof. Dr. D. Pedro Luengo Mulet
  1. Marín Hernández, Salvador (coord.)

Publisher: Colegio de Economistas de la Región de Murcia, Servicio de Estudios

ISBN: 978-84-933070-3-5

Year of publication: 2017

Pages: 124-137

Type: Book chapter

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Abstract

The True and Fair View (TFV) and its override (TFO) provision was introduced into Spanish legislation almost three decades ago, a concept which is completely integrated into the Spanish Accounting system according to previous studies. This empirical study explored whether audit firms conduct additional procedures in order to ensure that client’s financial statements show a TFV. The inclusion of additional information in the annual accounts in order to show a TFV will be examined and the frequency of either clients or auditors suggesting the override of an accounting standard in order to reachthe TFV objective are investigated. Auditors are also questioned on whether their firm’s policy includes the idea that by complying with the accounting standards, the TFV is automatically assured.

Data source: Dialnet