La vertiente cualitativa de la materialidad en auditoríamarco teórico y estudio empírico para el caso español

Zusammenfassung

The aim of the thesis is to study in depth the materiality in auditing, in general, and the qualitative factors associated to the concept, more specifically. In Chapter I we analyse the theoretical and normative foundations. In Chapter II we review the previous literature. In Chapter III we develop an empirical research over financial auditors and directors in Spanish companies. The main conclusion is that the effective use of qualitative materiality factors appears to be a useful tool in improving the quality of audits and in service provided to the financial statements� users. Through this improvement, the reliability and transparency of financial information could be increased, the numerous critiques received could be replied, the confidence in audit practice could be restored, and the current crisis of audit function could be overcame.