{"id":1066,"date":"2020-04-20T10:15:46","date_gmt":"2020-04-20T08:15:46","guid":{"rendered":"https:\/\/auditor.auditorscensors.com\/?p=1066"},"modified":"2021-11-10T14:14:01","modified_gmt":"2021-11-10T12:14:01","slug":"lauditoria-un-sector-dinamic","status":"publish","type":"post","link":"https:\/\/auditor.auditorscensors.com\/en\/lauditoria-un-sector-dinamic\/","title":{"rendered":"L\u2019auditoria, un sector din\u00e0mic"},"content":{"rendered":"\n

\u00c9s de domini p\u00fablic que l\u2019activitat d\u2019auditoria de comptes es desenvolupa en un sector din\u00e0mic, el qual ha sofert canvis significatius durant els darrers anys. Malgrat la  introducci\u00f3 progressiva en l\u2019\u00e0mbit internacional, comunitari i nacional, aquests canvis han exercit un impacte significatiu sobre la societat en general;<\/strong> no nom\u00e9s afectant el professional del m\u00f3n de l\u2019auditoria (modificant l\u2019enfocament del seu treball, la responsabilitat sobre els recursos utilitzats i la manera d\u2019exposar les conclusions finals d\u2019aquest), sin\u00f3 tamb\u00e9 afectant els usuaris dels estats financers de l\u2019entitat auditada (quant a la seguretat que la informaci\u00f3 rebuda els aporta).<\/p>\n\n\n\n

D\u2019entre els canvis m\u00e9s significatius destaquen els introdu\u00efts sobre l\u2019informe d\u2019auditoria, motivats principalment per la necessitat per part de l\u2019inversor de rebre amb m\u00e9s claredat i qualitat la informaci\u00f3 de les entitats que resulten del seu inter\u00e8s, la necessitat d\u2019adaptar l\u2019enfocament de l\u2019opini\u00f3 que emet l\u2019auditor en la finalitzaci\u00f3 del seu treball i la necessitat d\u2019ajustar l\u2019estructura i contingut en qu\u00e8 aquesta es presenta a la normativa internacional.<\/p>\n\n\n\n

En aquest sentit, la repercussi\u00f3 de les adaptacions implementades sobre el document de domini p\u00fablic que recull l\u2019opini\u00f3 de l\u2019auditor ha estat tant significatiu que ha donat lloc a m\u00faltiples investigacions amb la finalitat de, entre d\u2019altres, donar a con\u00e8ixer la percepci\u00f3 que tenen els auditors i usuaris de l\u2019informe d\u2019auditoria davant l\u2019actual model, d\u2019obligat compliment, que aquest adopta.<\/p>\n\n\n\n

Seguint amb aix\u00f2 anterior, aquest article pret\u00e9n donar a con\u00e8ixer, en termes comparatius, la percepci\u00f3 que tenia l\u2019auditor de comptes davant el model de l\u2019informe d\u2019auditoria vigent durant el primer any d\u2019obligada aplicaci\u00f3 (enquesta feta durant l\u2019any 2018) i un any despr\u00e9s de la seva aplicaci\u00f3 al territori nacional (enquesta feta durant l\u2019exercici 2019). <\/p>\n\n\n\n

Cal indicar, que la poblaci\u00f3 enquestada ha estat els auditors de comptes en exercici, inscrits al Col\u00b7legi de Censors Jurats de Catalunya (CCJCC); i que les dades que es presenten seguidament s\u00f3n el resultat de l\u2019enquesta duta a terme per la Sra. Soraya Morgado Valverde i per l\u2019autora d\u2019aquest article, ambdues estudiants del M\u00e0ster Universitari en Auditoria de Comptes i Comptabilitat impartit per la Universitat Abat Oliba CEU, en col\u00b7laboraci\u00f3 amb el CCJCC, edici\u00f3 2017-2018 i edici\u00f3 2018-2019, respectivament.<\/p>\n\n\n\n

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\u00c9s de domini p\u00fablic que l\u2019activitat d\u2019auditoria de comptes es desenvolupa en un sector din\u00e0mic, el […]<\/p>\n","protected":false},"author":1,"featured_media":1067,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_typography_data":[],"_editorskit_blocks_typography":"","_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"categories":[59],"tags":[],"tipo":[13],"autor":[70,71],"author_meta":{"display_name":"doc_auditorscensors","author_link":"https:\/\/auditor.auditorscensors.com\/en\/author\/doc_auditorscensors\/"},"featured_img":"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2021\/10\/audit-300x169.jpg","coauthors":[],"tax_additional":{"categories":{"linked":["Espai de Recerca<\/a>"],"unlinked":["Espai de Recerca<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 6 years ago","modified":"Updated 5 years ago"},"absolute_dates":{"created":"Posted on 20 de April de 2020","modified":"Updated on 10 de November de 2021"},"absolute_dates_time":{"created":"Posted on 20 de April de 2020 10:15","modified":"Updated on 10 de November de 2021 14:14"},"featured_img_caption":"","_links":{"self":[{"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/posts\/1066"}],"collection":[{"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/comments?post=1066"}],"version-history":[{"count":9,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/posts\/1066\/revisions"}],"predecessor-version":[{"id":1183,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/posts\/1066\/revisions\/1183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/media\/1067"}],"wp:attachment":[{"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/media?parent=1066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/categories?post=1066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/tags?post=1066"},{"taxonomy":"tipo","embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/tipo?post=1066"},{"taxonomy":"autor","embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/en\/wp-json\/wp\/v2\/autor?post=1066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}