Resumo

LOPEZ GAVIRA, Rosario; PEREZ LOPEZ, José Ángel  e  ROMERO GARCIA, José Enrique. Incompatibilities with auditing in Spain: a multivariate analysis. Innovar [online]. 2009, vol.19, n.34, pp.135-146. ISSN 0121-5051.

This work was aimed at using a multivariate empirical study for analysing teachers and auditors' positions regarding the legal aspects regulating how other activities different to auditing annual accounts may be carried out. The opinions expressed by both above-mentioned groups led to three groups being identified regarding the level of overall prohibition of the incompatibilities analysed and the level of importance assigned to those prohibitions which have been called, "services directly/indirectly related to financial information submitted to auditing": consolidated auditors, non-consolidated auditors and teachers. The teachers expressed a high level of overall prohibition, whilst both consolidated and non-consolidated auditors expressed the opposite opinion. On the other hand, the teachers and non-consolidated auditors placed greater importance on prohibitions concerning services "directly related to financial information submitted to auditing" than to prohibitions concerning "indirectly related" services, whilst consolidated auditors placed these prohibitions in an inverse order of importance.

Palavras-chave : auditing; independence; incompatibility.

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