“SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003]

• Main Authors: José Ángel Pérez López, Maria del Rosario López Gavira
• Format: Article
• Language: English
• Published: Instituto Brasileiro de Estudos e Pesquisas Sociais 2005-05-01
• Series: Revista Eletrônica de Ciência Administrativa
• Online Access: http://www.periodicosibepes.org.br/index.php/recadm/article/view/405

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<mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --> <p class="MsoNormal"><strong><span style="font-size: 10pt;">RESUMO</span></strong></p> <p class="MsoNormal"><span style="font-size: 10pt;">Em numerosas ocasi&otilde;es, a qualidade da independ&ecirc;ncia dos auditores &eacute; dif&iacute;cil de ser percebida pelos seus utilizadores. Neste sentido, distinguem-se duas vertentes da mesma: a real e a aparente. Desta forma, &eacute; necess&aacute;rio que ambas coincidam para o eficiente e eficaz funcionamento do mercado de auditoria, mas lamentavelmente nem sempre &eacute; assim. Dada a referida diferencia&ccedil;&atilde;o, os autores realizam uma an&aacute;lise das disfun&ccedil;&otilde;es que podem aparecer quando n&atilde;o se cumprem as duas vertentes da qualidade.</span></p> <p class="MsoNormal"><strong><span style="font-size: 10pt;">Palavras chave</span></strong><span style="font-size: 10pt;">: Independ&ecirc;ncia real, Independ&ecirc;ncia aparente, Fun&ccedil;&atilde;o social da auditoria</span></p> <p class="MsoNormal"><span style="font-size: 10pt;">&nbsp;</span></p> <p class="MsoNormal"><span style="font-size: 10pt;">&nbsp;</span></p> <p class="MsoNormal"><strong><span style="font-size: 10pt;" lang="ES">RESUMEN</span></strong></p> <p class="MsoNormal"><span style="font-size: 10pt;" lang="ES">En numerosas ocasiones, la cualidad de independencia de los auditores es dif&iacute;cil de ser percibida por sus usuarios. En este sentido, se distinguen dos vertientes de la misma: la real y la aparente. De esta forma, es necesario que ambas coincidan para el eficiente y eficaz funcionamiento del mercado de auditor&iacute;a, pero lamentablemente no siempre es as&iacute;. Dada dicha diferenciaci&oacute;n, los autores realizan un an&aacute;lisis de las disfunciones que pueden aparecer cuando no se cumplen las dos vertientes de la cualidad.</span></p> <p class="MsoNormal"><strong><span style="font-size: 10pt;" lang="ES">Palabras clave</span></strong><span style="font-size: 10pt;" lang="ES">: Independencia real, Independencia aparente, Funci&oacute;n social de la auditor&iacute;a</span></p> <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>PT-BR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> 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