Problemática de la verificación del principio de empresa en funcionamiento en la auditoria externa

La aplicación del principio de empresa en funcionamiento es un tema que inspira mucho respeto y su evaluación supone una gran responsabilidad por parte del auditor externo pues conlleva un alto grado de dificultad el poder medir, valorar y opinar sobre el negocio en marcha de la empresa analizada. Por otro lado, el entorno de escepticismo creado hacia la profesión auditora, debido a los escándalos financieros y a las crisis empresariales surgidas en los últimos años ha generado una serie de inquietudes que derivan en dos cuestiones: • ¿Las normas de auditoría contienen suficientes herramientas para medir las situaciones de insolvencia? • ¿Pueden ser útiles las herramientas de predicción de insolvencia para evaluar el principio de empresas en funcionamiento? La búsqueda de respuestas a estas preguntas, nos ha motivado a profundizar en el estudio del marco normativo existente que es el que aplica el profesional de la auditoría. Por ese motivo el objeto del presente trabajo de investigación es analizar el grado de calidad en la aplicación del principio de empresa en funcionamiento por parte del auditor externo en España en el actual contexto de crisis económica, e intentar evaluar si el uso de herramientas como los predictores de insolvencia podrían ayudar al auditor reforzando las evidencias...

Mental health and human rights in forensic psychiatry in the European Union

One of the most important events which characterizes the process of transitioning to the European Union is the ratification of the Convention for the Protection of Human Rights and Fundamental Freedoms by the European Council in 1950. Since then, the topic of human rights has become the inspiring principle in the construction of the European Community and afterwards the institutional apparatus which constitutes the Union. The primary objective of the European Union States currently is to promote a harmonization of the national legislations on mental health, favoring a central health policy which reduces inequalities amongst the member States. For this reason Europe is a region of the world in which is more abundant the normative one about mental health, especially in form of Recommendations directed to the States by the Council of Europe, although norms of direct application also exist. Special interest has the sentences dictated by the European Court of Human Rights and the conclusions of the European Committee for the Prevention of Torture and Inhuman or Degrading Treatment or Punishment. It should be mentioned the work of European Union equally and of the Office for Europe of the World Organization of the Health. This group of juridical instruments configures the most complete regulation on the mental patient's rights.

Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity : evidence from China

This paper investigates the effects of largest-shareholder ownership concentration, foreign ownership, and audit quality on the amount of firm-specific information incorporated into share prices, as measured by stock price synchronicity, of Chinese-listed firms over the 1996–2003 period. We show that synchronicity is a concave function of ownership by the largest shareholder with its maximum at an approximate 50% level. Further, we find that synchronicity is higher when the largest shareholder is government related. We also find that foreign ownership and auditor quality are inversely associated with synchronicity. Finally, we show that the amount of earnings information reflected in stock returns is lower for firms with high synchronicity.

Social research: strength of evidence rating tool

This document provides guidelines for the Victorian Auditor-General's Office when it comes to propose or evaluate social research in the areas of sampling, questionnaires, interviews, focus groups, consulting with a group, descriptive and inferential statistics, document reviews and non-participatory observation.

Audit report on the Lake Panorama Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Lake Panorama Rural Improvement Zone for the year ended June 30, 2016