Las pruebas de auditoría para comprobar el cumplimiento de la imagen fiel en los estados financieros
- José Antonio Gonzalo Angulo 1
- Anne M. Garvey 1
- Laura Parte Esteban 2
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1
Universidad de Alcalá
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2
Universidad Nacional de Educación a Distancia
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- Marín Hernández, Salvador (coord.)
Editorial: Colegio de Economistas de la Región de Murcia, Servicio de Estudios
ISBN: 978-84-933070-3-5
Ano de publicación: 2017
Páxinas: 124-137
Tipo: Capítulo de libro
Resumo
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.