Auditoría, comités de auditoría e neutralidade na información narrativa

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María Rosario Babío Arcay
Universidade de Santiago de Compostela
Espanha
Oscar Suárez Fernández
Universidade de Santiago de Compostela
Espanha
Rosario Vidal Lopo
Universidade de Santiago de Compostela
Espanha
v. 22 n. 1 (2013), Thematic Block The external audit: reflections to improve this activity
DOI: https://doi.org/10.15304/rge.22.1.1276
Recibido: 13-06-2013 Aceito: 13-06-2013
Direitos de Autor Como Citar

Resumo

O obxectivo deste traballo é a análise da implicación do auditor e do comité de auditoría na revisión da información narrativa. Utilizando como medida da calidade o ton da información histórica e de carácter financeiro contida no informe de xestión, estudamos a súa relación con determinadas características que a investigación previa identificou como determinantes da calidade da auditoría externa e da efectividade do comité de auditoría nas súas tarefas de supervisión da información. Os nosos resultados apuntan a unha falta de obxectividade na información que a actividade de auditores e comités non contribúe a corrixir. Unicamente resulta significativa a medida relativa ao grao de esforzo do auditor, que se relaciona positivamente cunha maior neutralidade, mentres que a duración da relación cliente-firma de auditoría e a prestación de servizos adicionais polo auditor, aínda que non significativamente, se relacionan negativamente coa calidade da información. Nin a presenza de independentes no comité de auditoría nin o seu grao de actividade mostran relación coa neutralidade da información.

Palavras-chave:

Información narrativa, Xestión da impresión, Ton, Auditoría, Comité de auditoría
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