{"id":56900,"date":"2018-09-28T08:57:33","date_gmt":"2018-09-28T08:57:33","guid":{"rendered":"http:\/\/raed.academy\/?p=56900"},"modified":"2018-10-02T12:14:09","modified_gmt":"2018-10-02T12:14:09","slug":"the-future-of-the-audit","status":"publish","type":"post","link":"https:\/\/raed.academy\/en\/the-future-of-the-audit\/","title":{"rendered":"The future of the audit"},"content":{"rendered":"<div id=\"attachment_47837\" style=\"width: 411px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-47837\" class=\"wp-image-47837\" src=\"http:\/\/raed.academy\/wp-content\/uploads\/2018\/07\/Dr-Frederic-Borras-Pamies-ponencia-IV-acto-internacional.jpg\" alt=\"El Dr. Frederic Borr\u00e0s P\u00e0mies en su ponencia &quot;Nuevas bases para la informaci\u00f3n financiera&quot;\" width=\"401\" height=\"267\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/07\/Dr-Frederic-Borras-Pamies-ponencia-IV-acto-internacional.jpg 800w, https:\/\/raed.academy\/wp-content\/uploads\/2018\/07\/Dr-Frederic-Borras-Pamies-ponencia-IV-acto-internacional-768x512.jpg 768w\" sizes=\"(max-width: 401px) 100vw, 401px\" \/><p id=\"caption-attachment-47837\" class=\"wp-caption-text\">Dr. Frederic Borr\u00e0s P\u00e0mies<\/p><\/div>\n<p><a href=\"http:\/\/raed.academy\/en\/academicians\/dr-frederic-borras-pamies\/\" target=\"_blank\" rel=\"noopener\"><strong>Frederic Borr\u00e0s<\/strong><\/a>, recognized auditor and corresponding academician of the<strong> Royal European Academy of Doctors-Barcelona 1914<\/strong> (RAED), advocates in his work <strong>&#8220;Nuevas bases para la auditor\u00eda del futuro&#8221;<\/strong> (New foundations for the audit of the future), presented in the <strong>IV International Act-European Congress of Interdisciplinary Research<\/strong> of the RAED, celebrated in mid-July, for a new accounting rule that exceeds the current one, developed for the industrial economy and that has shown not to be up to the circumstances of the new markets where the most valuable assets are no longer the physical , but technology, brands, software, algorithms and any value from knowledge.<\/p>\n<p>A Former partner of <a href=\"https:\/\/home.kpmg.com\" target=\"_blank\" rel=\"noopener\"><strong>KPGM<\/strong><\/a>, president of the advisory board of <a href=\"http:\/\/www.moreraasesores.com\" target=\"_blank\" rel=\"noopener\"><strong>Morera Asesores &amp; Auditores<\/strong><\/a> and member of the international management council of <a href=\"http:\/\/iecnet.net\" target=\"_blank\" rel=\"noopener\"><strong>IECnet<\/strong><\/a>, Borr\u00e0s considers that the audit must carry out with urgency the necessary changes so that the role of the auditor provides the necessary confidence to the financial markets attending to the recommendations of the main regulatory agencies of an international nature and to strict compliance with the <strong>Audit Quality Indicators<\/strong> (AQI). All this must guarantee the good work of the auditors and avoid future &#8220;scandals&#8221;.<\/p>\n<p>In his work, the academician pleads for a greater use of technology, greater regulation, closer proximity to audited entities and greater transparency. To this end, he urges the inclusion of specialists closely linked to the analysed sector in the auditing teams. &#8220;As a result of technological changes, the audit profession will continue to move towards more multidisciplinary teams&#8221;, he says. On the other hand, Borr\u00e0s denounces that a structural problem persists in the operation of the audit profession in the way in which the audited company itself pays a fee, in which the authorities must also intervene to guarantee the impartiality of the audits.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-56778\" src=\"http:\/\/raed.academy\/wp-content\/uploads\/2018\/09\/auditoria-del-futuro-Frederic-Borras-int.jpg\" alt=\"\" width=\"400\" height=\"240\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/09\/auditoria-del-futuro-Frederic-Borras-int.jpg 600w, https:\/\/raed.academy\/wp-content\/uploads\/2018\/09\/auditoria-del-futuro-Frederic-Borras-int-440x264.jpg 440w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>Finally, the academician also insists on the flexibility of the rules to attend and fit all kinds of clients. &#8220;The regulations that are taking place are specially designed and directed at large corporations and we must not forget that the weight in the economy of the small and medium enterprises as a whole is much higher&#8221;, he points out.<\/p>\n<p>Doctor in Economic and Business Sciences, Borr\u00e0s combines his professional work with an intense teaching activity in the Faculty of Economics and Business of the <a href=\"http:\/\/www.ub.edu\" target=\"_blank\" rel=\"noopener\"><strong>University of Barcelona<\/strong><\/a>. His speech to enter at the RAED, <strong>&#8220;El reto de mejorar la calidad de la auditor\u00eda&#8221;<\/strong> (The challenge of improving the quality of the audit), presented on July 19, 2016, was already considered a reference text by the<a href=\"http:\/\/www.aeca.es\" target=\"_blank\" rel=\"noopener\"><strong> Spanish Association of Accounting and Business Administration<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Frederic Borr\u00e0s, recognized auditor and corresponding academician of the Royal European Academy of Doctors-Barcelona 1914 (RAED), advocates in his work &#8220;Nuevas bases para la auditor\u00eda del futuro&#8221; (New foundations for the audit of the future), presented in the IV International Act-European Congress of Interdisciplinary Research of the RAED, celebrated in mid-July, for a new accounting [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":56778,"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":[238],"tags":[],"class_list":["post-56900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economic-and-business","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 - 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