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Adoption of the International Standards on Auditing in Spain

Thesis

<http://hdl.handle.net/10251/38126>
KeywordsTriple Keywords
Context (Linguistics)
Grammar, Comparative and general--Context
Situation (Linguistics)
Communication
Mass communication
Communication, Primitive
Volition
Conation
Will
Subject (Philosophy)
Place (Literature)
Setting (Literature)
Concepts
Concept formation
Art--Composition
Composition (Art)

Abstract

[ES] The aim of the proposed end-of-career work is to follow the process of adapting international standards in the national context, as well as analysing the main changes and implications that this adaptation entails. As published in the decision of the Institute for Accounting and Audit of Accounts of 31 January 2013, the new Technical Standards on Auditing were submitted for public information at that date, as a result of the adaptation of the International Standards on Auditing. A few months later, the final International Standards on Auditing are published by resolution of 15 October 2013 of the Institute of Accounting and Auditing, publishing the new Technical Standards on Auditing, resulting from the adaptation of the International Auditing Standards to be applied in Spain. The new Auditing Technical Standards (NIA-ES) will become mandatory, once they have been published in the Official Gazette of the Institute of Accounting and Audit of Accounts, for auditors and audit firms in the performance of the audit work on the annual accounts or financial statements for financial years starting on or after 1 January 2014. In any event, the new Standards on Auditing will apply to audit work on accounts contracted or commissioned from 1 January 2015, irrespective of the financial years to which the financial statements subject to the work relate. International convergence is therefore a real and nearby fact and with it the adoption and adaptation of these standards. This work therefore raises the need for a detailed study of the implications and developments that will take place in the area of audit of accounts due to this new regulatory framework. To this end, an introduction is proposed in the course of this work, setting out the concept of auditing of accounts together with its historical process in Spain, as well as the national and international regulatory framework in which the audit of accounts is conducted. It includes the details of the composition of the current Standards on Auditing as a reference framework and explains the structure and fundamental aspects of the International Standards on Auditing. An analysis of the International Standards on Auditing that will form the new Technical Standards on Auditing as a result of international harmonisation is thus considered as the main focus of the final career work. It identifies the most new standards that entail changes in the guides and working patterns, those that had already been practical or fully adapted previously, and also those involving the regulation of aspects not covered by any previous Technical Audit Standard. It is also proposed to examine the new challenges of applying these rules and the implications in the course of the audit of accounts work that could arise following the change of approach in certain areas due to the change of rules. Puig Portero, I. (2014). Adoption of International Standards on Auditing in Spain. http://hdl.handle.net/10251/38126. Delegated archive

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