Fraude contable y corrupción. Reflexiones en torno a la responsabilidad civil del auditor de estados financieros
On the one hand, this article aims to delimit the distinctive elements of organizational corruption from an accounting perspective, based on the analysis and characterization of fraudulent and creative practices. On the other hand, it aims to reflect on the current role of the audi...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Ediciones UNL
2021
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| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/10490 |
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| Sumario: | On the one hand, this article aims to delimit the distinctive elements of organizational corruption from an accounting perspective, based on the analysis and characterization of fraudulent and creative practices. On the other hand, it aims to reflect on the current role of the auditor of financial statements and their responsibility in the absence of the detection of such practices. This is a qualitative, descriptive and analytical methodology work, through the use of documentary research techniques, with special analysis of bibliographic sources and the international auditingstandard (ISA) 240. Based on this study, a series of concepts (discretion, arbitrariness and accounting avoidance) that allow a better understanding of accounting practices related to corruption are presented. Likewise, the limitations of financial auditing in the identification of accounting fraud are exposed and the importance of an adequate planning of the audit work is highlighted. Finally, it is concluded that the fact that the accounting standards present ambiguities or grant a certain degree of maneuver to those who prepare the financial information, and that this makes it difficult for the auditor to identify fraudulent, creative or elusive practices, does not exempt the auditor from responsibility for the patrimonial damages that not detecting such practices, due to poor performance, causes in third parties. |
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