El auditor de cuentas como usuario potencial del reporting de intangiblesun estudio de caso

Abstract

Nowadays the intangible resources are consi- dered a key in the process of generating value, although the accounting regulations prevent that these resources were adequately reflected in the Balance Sheets of or- ganizations. For this reason, models have been develo- ped with the purpose of reporting about these resour- ces and thus satisfying the needs of the users. Among the potential users of these models, the auditors do not appear, who may need such information in order to carry out their work, which benefits the rest of the users by encouraging the trust in the accounting information. The- refore, the objective of the current study is to know how the information on the intangible resources influences in the work of the Financial Statements Audit. This objecti- ve is approached not only from a theoretical perspective, analyzing normative, but also from an empirical perspec- tive through a case, in a Spanish office of one of the four most important international auditing firms. By carrying out the work, we have observed how such information influences in the work of the Financial Statements Audit, although such influence is diminished by the lack of data in which the auditor can trust.