The role of the accounting auditor

Abstract:

The manipulation of accounting values has become one of the most current issues in the business accounting field, mainly due to the wide margin of maneuver provided by accounting regulations to managers; Allowing them to apply those criteria that best serve their own interests and those of the entity they represent. The present scientific articles review shows the characteristics and scope of the role of accounting auditor in the economic and financial business. To achieve the above objective, a wide bibliographic review is carried out in journals and academic sources of the first research level. The effects of this work provide a clear and detailed view of the position of auditors vis-a-vis the business environment. In addition, it shows the driving role played by auditors, in which they have added cbkp_redibility and confidence to investors, resulting in the consolidation of the financial and securities markets.

Año de publicación:

2016

Keywords:

Fuente:

google