“SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003]
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Instituto Brasileiro de Estudos e Pesquisas Sociais
2005-05-01
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| Series: | Revista Eletrônica de Ciência Administrativa |
| Online Access: | http://www.periodicosibepes.org.br/index.php/recadm/article/view/405 |
| _version_ | 1811344583645200384 |
|---|---|
| author | José Ángel Pérez López Maria del Rosario López Gavira |
| author_facet | José Ángel Pérez López Maria del Rosario López Gavira |
| author_sort | José Ángel Pérez López |
| collection | DOAJ |
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Heading" /> </w:LatentStyles> </xml><![endif]--> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <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 ocasiões, a qualidade da independência dos auditores é difícil de ser percebida pelos seus utilizadores. Neste sentido, distinguem-se duas vertentes da mesma: a real e a aparente. Desta forma, é necessário que ambas coincidam para o eficiente e eficaz funcionamento do mercado de auditoria, mas lamentavelmente nem sempre é assim. Dada a referida diferenciação, os autores realizam uma análise das disfunções que podem aparecer quando não 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;">: Independência real, Independência aparente, Função social da auditoria</span></p> <p class="MsoNormal"><span style="font-size: 10pt;"> </span></p> <p class="MsoNormal"><span style="font-size: 10pt;"> </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 difícil 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 auditoría, pero lamentablemente no siempre es así. Dada dicha diferenciación, los autores realizan un análisis 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, Función social de la auditoría</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> <w:BreakWrappedTables /> 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| first_indexed | 2024-04-13T19:50:19Z |
| format | Article |
| id | doaj.art-b13a2a34d49140018083d2639fc6bd69 |
| institution | Directory Open Access Journal |
| issn | 1677-7387 |
| language | English |
| last_indexed | 2024-04-13T19:50:19Z |
| publishDate | 2005-05-01 |
| publisher | Instituto Brasileiro de Estudos e Pesquisas Sociais |
| record_format | Article |
| series | Revista Eletrônica de Ciência Administrativa |
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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 ocasiões, a qualidade da independência dos auditores é difícil de ser percebida pelos seus utilizadores. Neste sentido, distinguem-se duas vertentes da mesma: a real e a aparente. Desta forma, é necessário que ambas coincidam para o eficiente e eficaz funcionamento do mercado de auditoria, mas lamentavelmente nem sempre é assim. Dada a referida diferenciação, os autores realizam uma análise das disfunções que podem aparecer quando não 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;">: Independência real, Independência aparente, Função social da auditoria</span></p> <p class="MsoNormal"><span style="font-size: 10pt;"> </span></p> <p class="MsoNormal"><span style="font-size: 10pt;"> </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 difícil 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 auditoría, pero lamentablemente no siempre es así. Dada dicha diferenciación, los autores realizan un análisis 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, Función social de la auditoría</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> <w:BreakWrappedTables /> 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| spellingShingle | José Ángel Pérez López Maria del Rosario López Gavira “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] Revista Eletrônica de Ciência Administrativa |
| title | “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] |
| title_full | “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] |
| title_fullStr | “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] |
| title_full_unstemmed | “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] |
| title_short | “SER O PARECER INDEPENDIENTES: ESA ES LA CUESTIÓN” [doi: 10.5329/RECADM.20050401003] |
| title_sort | ser o parecer independientes esa es la cuestion doi 10 5329 recadm 20050401003 |
| url | http://www.periodicosibepes.org.br/index.php/recadm/article/view/405 |
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