Article
English, Spanish, French, Portuguese
ID: <
oai:doaj.org/article:f717d63191b04fea89de3e3f7c90dbeb>
Abstract
The aim of this work is to analyse through a multivariate empirical study the positioning of teachers and auditors on the legal aspects governing the performance of activities other than the annual audit of accounts. Through the opinion expressed by the two groups mentioned above, three groups can be identified in those groups depending on the level of overall prohibition of the incompatibilities analysed and the level of importance attributed to the prohibitions for which they have been referred to as ‘services directly/indirectly related to the financial information audited’: consolidated auditors, non-consolidated auditors and teachers. Teachers express a high level of global ban, while auditors, both consolidated and non-consolidated, show the opposite. On the other hand, teachers and non-established auditors attach greater importance to the prohibitions on services ‘directly related to financial information subject to audit’ than to prohibitions on ‘indirectly related’ services, while consolidated auditors reverse the meaning of the importance of those prohibitions.