Limitations and deficiencies in International Auditing Standards adapted to Europe. Individual Case: ISA 720 "Audit Report"
Last year the International Standards on Auditing (ISAs) have been modified and adapted to the European standards in &...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2017
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/978 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=978_oai |
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| Sumario: | Last year the International Standards on Auditing (ISAs) have been modified and adapted to the European standards in order to provide with greater transparency the auditor‘s performance as well as highlight its relevance. Within this framework, both the structure and the reporting process of the auditor‘s report (ISA 720) have been modified as an attempt to respond to stakeholders‘ demands for information. As a result of the aforementioned modification some research questions have arisen whose analysis introduced us to discovering limitations as well as deficiencies of the new adaptation of the International Standards on Auditing (ISAs) to the international standards. |
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