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Estudio de la Incidencia de Ciertos Factores en el Informe de Auditoria

Author(s): Covadonga Caso Pardo | Julita García Díez | Antonio López Díaz | Antonio Martínez Arias

Journal: Revista de Contabilidad : Spanish Accounting Review
ISSN 1138-4891

Volume: 6;
Issue: 11;
Start page: 57;
Date: 2003;
Original page

Keywords: auditor's report | legal auditors | statutory audit | auditor’s opinion.

Given the relevance of the statutory audit, this paper examines the auditor's report of a sample of companies during several periods. The objective is to confirm the influence of certain factors on the auditor's opinion, and analyze the relation between those factors and the audit firm type. In order lo achieve this, several univariate tests are carried out and a logistic regression model is estimated. The results of the statistical procedures enable us to reach conclusions about the factors that have an influence on the auditor's opinion.
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