{"id":34673,"date":"2017-09-18T07:18:20","date_gmt":"2017-09-18T07:18:20","guid":{"rendered":"http:\/\/raed.academy\/?p=34673"},"modified":"2017-09-21T14:00:41","modified_gmt":"2017-09-21T14:00:41","slug":"auditar-lauditor","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/auditar-lauditor\/","title":{"rendered":"Auditar l&#8217;auditor"},"content":{"rendered":"<p>Els estats financers que es preparen avui compleixen realment amb els objectius definits en el nou marc conceptual de les normes internacionals de comptabilitat? Poden els estats financers arribar a oferir la informaci\u00f3 continguda en els altres informes perqu\u00e8 tinguin el contingut global requerit pels usuaris? Els professionals de la comptabilitat estan capacitats per considerar la informaci\u00f3 continguda als altres informes en el proc\u00e9s d&#8217;emissi\u00f3 d&#8217;estats financers? Aquestes s\u00f3n les preguntes que llan\u00e7a <a href=\"http:\/\/raed.academy\/ca\/academics\/dr-frederic-borras-pamies\/\" target=\"_blank\" rel=\"noopener\"><strong>Frederic Borr\u00e0s<\/strong><\/a>, acad\u00e8mic corresponent de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), al seu estudi <strong>&#8220;El reto de mejorar la calidad de la auditoria&#8221;<\/strong>, que va presentar al III Acte Internacional de la RAED amb l&#8217;objectiu de donar-les una resposta satisfact\u00f2ria.<\/p>\n<p>Reconegut auditor, exsoci de KPGM, president del consell assessor de Morera Assessors &amp; Auditors i membre del consell d&#8217;administraci\u00f3 internacional de IECnet, Borr\u00e0s considera que els auditors s&#8217;enfronten avui dia al repte de fer un pas m\u00e9s en l&#8217;elaboraci\u00f3 d&#8217;informes fidedignes sobre la realitat econ\u00f2mica de qualsevol societat que redueixin l&#8217;anomenat gap d&#8217;expectatives que generen els inversors. &#8220;Els inversors utilitzen un ampli ventall d&#8217;informaci\u00f3 financera i no financera per avaluar la marxa d&#8217;una empresa, la seva situaci\u00f3 financera aix\u00ed com les seves perspectives de futur i molt poca d&#8217;aquesta informaci\u00f3 \u00e9s proporcionada pels estats financers auditats&#8221;, considera l&#8217;acad\u00e8mic.<\/p>\n<p>M\u00e9s enll\u00e0 de l&#8217;estricte compliment dels Indicadors de Qualitat de l&#8217;Auditoria elaborats per l&#8217;<a href=\"http:\/\/iaasb.org\" target=\"_blank\" rel=\"noopener\"><strong>International Auditing and Assurance Standards Board<\/strong><\/a>, Borr\u00e0s demana la implicaci\u00f3 dels professionals i les auditories per donar aquest salt endavant. &#8220;Els auditors i els comit\u00e8s d&#8217;auditoria tenen una oportunitat per ampliar el seu \u00e0mbit d&#8217;actuaci\u00f3 m\u00e9s enll\u00e0 dels estats financers per augmentar la seva fiabilitat i reduir el gap d&#8217;expectatives. Es necessita un canvi transformador per assegurar que es continua proporcionant confian\u00e7a en la informaci\u00f3 financera que condueix els mercats de capitals i que l&#8217;auditoria continua sent rellevant. Una transformaci\u00f3 fonamental ser\u00e0 nom\u00e9s reeixida si totes les parts involucrades en el sistema d&#8217;informaci\u00f3 financera es comprometen, donen suport a aquesta transformaci\u00f3 i es revaluen les seves respectives funcions i responsabilitats&#8221;, considera.<\/p>\n<div id=\"attachment_34726\" style=\"width: 210px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-34726\" class=\"wp-image-34726 size-full\" src=\"http:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Frederic-Borras-Pamies-informacion-financiera.jpg\" alt=\"Frederic Borr\u00e0s P\u00e0mies - millorar la informaci\u00f3 financera de les empreses\" width=\"200\" height=\"200\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Frederic-Borras-Pamies-informacion-financiera.jpg 200w, https:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Frederic-Borras-Pamies-informacion-financiera-150x150.jpg 150w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><p id=\"caption-attachment-34726\" class=\"wp-caption-text\">Dr. Frederic Borr\u00e0s P\u00e0mies<\/p><\/div>\n<p>Perqu\u00e8 per sobre de totes les regles i directrius, l&#8217;acad\u00e8mic insisteix que ha de ser el mateix auditor qui tracti de complir de la manera m\u00e9s honesta i rigorosa amb la seva tasca. &#8220;A l&#8217;hora d&#8217;aplicar pol\u00edtiques comptables i el seu judici professional, els responsables de la comptabilitat han de poder considerar informaci\u00f3 de riscos, de control intern i govern corporatiu, de sostenibilitat &#8230; Utilitzar t\u00e8cniques d&#8217;an\u00e0lisi de dades i avaluar l&#8217;\u00fas i transformaci\u00f3 que fan les empreses, no nom\u00e9s del capital financer, sin\u00f3 tamb\u00e9 del capital industrial, intel\u00b7lectual, hum\u00e0, social i natural -reflexiona Borr\u00e0s-. Els reptes dels professionals de la comptabilitat en el context d&#8217;un complex i canviant marc regulador global s\u00f3n enormes i exigeixen un constant proc\u00e9s d&#8217;actualitzaci\u00f3 professional. Aix\u00f2 \u00e9s, sens dubte, el millor que ens pot passar com a professionals: ser part d&#8217;un m\u00f3n que ens exigeixi evolucionar per a crear valor als nostres clients, als mercats ia la societat a la qual pertanyem&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Els estats financers que es preparen avui compleixen realment amb els objectius definits en el nou marc conceptual de les normes internacionals de comptabilitat? Poden els estats financers arribar a oferir la informaci\u00f3 continguda en els altres informes perqu\u00e8 tinguin el contingut global requerit pels usuaris? Els professionals de la comptabilitat estan capacitats per considerar [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":34729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-34673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ca","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditar l&#039;auditor - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"El Dr. Frederic Borr\u00e0s P\u00e0mies presenta el seu estudi sobre la millora de la informaci\u00f3 financera de les empreses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/auditar-lauditor\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditar l&#039;auditor - Reial Acad\u00e8mia Europea de Doctors\" \/>\n<meta property=\"og:description\" content=\"El Dr. Frederic Borr\u00e0s P\u00e0mies presenta el seu estudi sobre la millora de la informaci\u00f3 financera de les empreses.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raed.academy\/ca\/auditar-lauditor\/\" \/>\n<meta property=\"og:site_name\" content=\"Reial Acad\u00e8mia Europea de Doctors\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/fb.me\/raed.academy\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-18T07:18:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-09-21T14:00:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/mejorar-informacion-financiera-domPublico-dstNtc.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"275\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"RAED\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@raedacademy\" \/>\n<meta name=\"twitter:site\" content=\"@raedacademy\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"RAED\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/\"},\"author\":{\"name\":\"RAED\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#\\\/schema\\\/person\\\/5a755da80d1d979fd66ba745c8702927\"},\"headline\":\"Auditar l&#8217;auditor\",\"datePublished\":\"2017-09-18T07:18:20+00:00\",\"dateModified\":\"2017-09-21T14:00:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/\"},\"wordCount\":566,\"publisher\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raed.academy\\\/wp-content\\\/uploads\\\/2017\\\/09\\\/mejorar-informacion-financiera-domPublico-dstNtc.jpeg\",\"articleSection\":[\"Uncategorized @ca\"],\"inLanguage\":\"ca-ES\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/\",\"url\":\"https:\\\/\\\/raed.academy\\\/ca\\\/auditar-lauditor\\\/\",\"name\":\"Auditar l'auditor - 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