El escepticismo profesional y su incidencia en la calidad de las auditorias

The objective of the research is to analyze the professional skepticism and its impact on quality audits quality and increase the confidence of the users, in the approach of a judgment for respective decision making based on their own criteria. In order to determine possible problems of skepticism such as material errors due to fraud, these drawbacks show that the auditor does not judge the facts independently and under constant methodical doubt, which includes taking reliability into account of the information that will be used as audit evidence and the controls exercised over its preparation and maintenance, when relevant. For the development of the project we used the qualitative methodology that consists in the observation to establish the behavior of a population, as an instrument an interview was applied to auditors of auditing firms of Quito. The results of this research were analyzed, obtaining from the applied technique that the knowledge and experience gained over the years is necessary for the professional development of the auditor, this arises from the stage of academic training as a student and is strengthened Through practice in different activities, it is thus that professional skepticism is the possibility of the auditors to look different evidences of the information to obtain with objectivity neutrality and independence to detect risks of material error and respond appropriately with their judgment or professional criteria to improve the quality of the audit and increase the confidence of the users

• 1. Verfasser: Changoluisa Chancusig, Erika Estefanía (author)
• Weitere Verfasser: Noroña Ramirez, Alexandra Maribel (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2019
• Schlagworte: ESCEPTICISMO PROFESIONAL; PROCEDIMIENTOS DE AUDITORIA; CONTABILIDAD Y AUDITORIA
• Online Zugang: http://repositorio.utc.edu.ec/handle/27000/7589