Non-audit services and auditor independence in Spain
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Metadatos
Título
Non-audit services and auditor independence in SpainTutor/Supervisor; Universidad.Departamento
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2018-07-09Editor
Universitat Jaume IResumen
The sector auditing in Spain is going through a period of changes and modifications, where companies hire the services of auditing and audit firms are forced to adapt in a short time, since the adoption of the new Act ... [+]
The sector auditing in Spain is going through a period of changes and modifications, where companies hire the services of auditing and audit firms are forced to adapt in a short time, since the adoption of the new Act 22/2015 audit pending its entry into force in June 2016.
Accordingly, the independence, integrity and objectivity of the auditor in all its functions are key factors for the proper functioning of the economy, so the law has been forced to strengthen regulation among which the new obligations and requirements of the audit Committee and reports to be issued, as well as mandatory audit firm rotation and limitations of additional services by the auditor.
This project takes into account the key points where the law has focused its amendments, and analyses the impact and effectiveness of these new measures in the audit market and the four major consulting firms that concentrate virtually the entire market share, known as the Big Four: Deloitte, EY, KPMG and PricewaterhouseCoopers. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
http://rightsstatements.org/vocab/CNE/1.0/
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info:eu-repo/semantics/restrictedAccess