%0 Journal Article
%T La Influencia de las Explicaciones de la Direcci車n en la Evaluaci車n de los Procedimientos Anal赤ticos de Auditor赤a
%A Daniel S芍nchez Toledano
%A Reiner Quick
%J Revista de Contabilidad : Spanish Accounting Review
%D 2009
%I Elsevier
%X La aplicaci車n de procedimientos anal赤ticos est芍 basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditor赤a sobre la validez, precisi車n e integridad de la informaci車n contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hip車tesis sobre las posibles causas, evaluarlas y elegir la m芍s plausible. Los est芍ndares de auditor赤a requieren que los auditores consulten a la direcci車n para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones emp赤ricas anteriores revelan que las explicaciones de la direcci車n influyen en la generaci車n de hip車tesis y en los procedimientos anal赤ticos. Este estudio experimental, basado en una fluctuaci車n inesperada del margen bruto, es el primero alem芍n que investiga el efecto de las explicaciones de la direcci車n en las etapas de formaci車n de hip車tesis, b迆squeda de informaci車n y juicios finales respecto a los procedimientos anal赤ticos.The application of analytical procedures is based on the expectation that relationships exist among financial statements data on a continuous basis. The presence of these relationships provides audit evidence as to the completeness, accuracy and validity of the data produced by the accounting system. Auditors generate expected values and compare them with financial statements values. In case of discrepancies, the auditor has to generate hypotheses with regard to potential causes, evaluate these hypotheses and select the most plausible one.Auditing standards require that auditors routinely have to consult management for explanations of unexpected fluctuations. Prior empirical research revealed that management explanations influence hypotheses generation and lead to a biased analytical procedures process. This experimental study is based on a material unexpected fluctuation in gross margin. It is the first German study which investigates the effect of management explanations on hypothesis generation, information search, hypothesis evaluation, and final judgment stages of the analytical procedures process. The inherited hypotheses increased effectiveness of the analytical procedures process performed by non-industry specialists when this explanation reflected the correct cause. Furthermore, the management explanation had a negative effect on the efficiency of industry specialists when it reflected the correct cause. Overall, a negative effect of management explanations on the analytic
%K auditing
%K analytical procedures
%K management explanations
%U http://www.rc-sar.es/verPdf.php?articleId=186