{"id":56774,"date":"2018-09-21T16:46:46","date_gmt":"2018-09-21T16:46:46","guid":{"rendered":"http:\/\/raed.academy\/?p=56774"},"modified":"2018-09-27T15:05:08","modified_gmt":"2018-09-27T15:05:08","slug":"el-futur-de-lauditoria","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/el-futur-de-lauditoria\/","title":{"rendered":"El futur de l’auditoria"},"content":{"rendered":"

\"ElFrederic Borr\u00e0s<\/strong><\/a>, reconegut auditor i acad\u00e8mic corresponent de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), advoca en el seu treball “Nuevas bases para la auditor\u00eda del futuro”<\/strong>, presentat al IV Acte Internacional-Congr\u00e9s Europeu d’Investigacions Interdisciplin\u00e0ries<\/strong> de la RAED, celebrat a mitjans de juliol, per una nova normativa comptable que superi l’actual, desenvolupada per a l’economia industrial i que ha mostrat no estar a l’altura de les circumst\u00e0ncies dels nous mercats on els actius m\u00e9s valuosos ja no s\u00f3n els f\u00edsics, sin\u00f3 la tecnologia, les marques, el programari, els algoritmes i qualsevol valor procedent del coneixement.<\/p>\n

Exsoci de KPGM<\/strong><\/a>, president del consell assessor de Morera Asesores & Auditores<\/strong><\/a> i membre del consell d’administraci\u00f3 internacional d’IECnet<\/strong><\/a>, Borr\u00e0s considera que l’auditoria ha d’abordar amb urg\u00e8ncia els canvis necessaris perqu\u00e8 el paper de l’auditor proporcioni la confian\u00e7a necess\u00e0ria als mercats financers atenent les recomanacions dels principals organismes reguladors de car\u00e0cter internacional i un estricte compliment dels Indicadors de Qualitat de l’Auditoria (AQI en les seves sigles en angl\u00e8s). Tot plegat ha de garantir el bon fer dels auditors i evitar futurs “esc\u00e0ndols”.<\/p>\n

Al seu treball, l’acad\u00e8mic aposta per un major \u00fas de la tecnologia, una major regulaci\u00f3, m\u00e9s proximitat a les entitats auditades i m\u00e9s transpar\u00e8ncia. Per aix\u00f2, insta a incloure en els equips d’auditors a especialistes vinculats estretament al sector analitzat. “Com a conseq\u00fc\u00e8ncia dels canvis tecnol\u00f2gics la professi\u00f3 d’auditoria seguir\u00e0 avan\u00e7ant cap a equips m\u00e9s multidisciplinaris”, considera. D’altra banda, Borr\u00e0s denuncia que persisteix un problema estructural en el funcionament de la professi\u00f3 auditora en la forma en qu\u00e8 se la retribueix, per la pr\u00f2pia empresa auditada, un terreny en el qual les autoritats tamb\u00e9 han d’intervenir per garantir la imparcialitat de les auditories.<\/p>\n

\"Finalment, l’acad\u00e8mic insisteix tamb\u00e9 en la flexibilitat de les normes per a atendre i encaixar a tota mena de clients. “La normativa que s’est\u00e0 produint est\u00e0 especialment pensada i dirigida a les grans corporacions i no cal oblidar que el pes en l’economia del conjunt de la petita i mitjana empresa \u00e9s molt superior”, assenyala.<\/p>\n

Doctor en Ci\u00e8ncies Econ\u00f2miques i Empresarials, Borr\u00e0s combina la seva tasca professional amb una intensa activitat docent a la Facultat d’Economia i Empresa de la Universitat de Barcelona<\/strong><\/a>. El seu discurs d’ingr\u00e9s a la RAED, “El reto de mejorar la calidad de la auditor\u00eda”, presentat el 19 de juliol del 2016, va ser ja considerat un text de refer\u00e8ncia per l’Associaci\u00f3 Espanyola de Comptabilitat i Administraci\u00f3 d’Empreses<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Frederic Borr\u00e0s, reconegut auditor i acad\u00e8mic corresponent de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), advoca en el seu treball “Nuevas bases para la auditor\u00eda del futuro”, presentat al IV Acte Internacional-Congr\u00e9s Europeu d’Investigacions Interdisciplin\u00e0ries de la RAED, celebrat a mitjans de juliol, per una nova normativa comptable que superi l’actual, desenvolupada per a […]<\/p>\n","protected":false},"author":12,"featured_media":56779,"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":[233],"tags":[],"class_list":["post-56774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nEl futur de l'auditoria - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Frederic Borr\u00e0s, "Nuevas bases para la auditor\u00eda del futuro", treball presentat al IV Acte Internacional\" \/>\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\/el-futur-de-lauditoria\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El futur de l'auditoria - 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