Comparabilidad internacional de los informes de auditoría
DOI:
https://doi.org/10.51302/rcyt.1997.17181Resumen
En este artículo se realiza un estudio comparado del tratamiento internacional de los informes de auditoría, situándolo en el contexto internacional, dada la relevancia del mismo en la consecución de una mayor comparabilidad de la información financiera. En el trabajo se plantean algunos de los problemas ante los que se enfrentan las empresas con perfil internacional a la hora de cumplir con sus obligaciones de someter a auditoría sus cuentas anuales, concretamente, se reflexiona sobre el contenido del informe de auditoría. En este sentido, el debate existente en los últimos años, sobre las normas emitidas, ha supuesto cambios importantes, como por ejemplo, un aumento de la información contenida en los informes del auditor y una generalizada supresión del término «sujeto a». El estudio reflexiona sobre el sentido y las implicaciones de los cambios producidos.
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