Independencia de los auditores en Portugal: el estudio teórico y empírico de remotness gap
DOI:
https://doi.org/10.5007/2175-8069.2013v10n21p159Resumen
La independencia en la auditoría es un concepto difícil de definir, se debe insertar en la participación y, por lo tanto, es un concepto históricamente cambiante. La objetividad y la neutralidad en el concepto de independencia en la auditoría y, por tanto, el joint supply audit, aunque validado por la teoría económica pura tiene costos significativos para el auditor y para el mercado, además de representar una amenaza a todos los stakeholders. Por tratarse de un concepto multidimensional, está constantemente en el blanco de los reguladores por su importancia en el eficiente funcionamiento de los mercados financieros. La sociedad exige la independencia, para convertirse en una norma fundamental en la práctica de auditoría.
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