El valor razonable y la conexión perdida entre contabilidad y auditoría

  • Kim K. Jeppesen Copenhagen Business School
  • Dennis van Liempd University of Southern
Palabras clave: auditoría, contabilidad, costo histórico, paradigma gerencial, valor razonable

Resumen

Se pretende argumentar que la relación entre contabilidad y auditoría se ha perdido porque los supuestos filosóficos básicos de la auditoría no se han desarrollado tanto como sus correspondientes en el campo de la contabilidad. En tanto que la contabilidad a valor razonable representa una realidad socialmente construida, la auditoría parece siempre estar fundada en la tradición positivista de la teoría de la evidencia (Cfr. Mautz y Sharaf, 1961; AAA, 1973; Flint, 1988). El resto del trabajo se focaliza en el análisis del problema de la relación perdida entre contabilidad y auditoría, problema que se ha planteado en la sección primera (status quæstionis). En primer lugar, la siguiente sección describirá brevemente la metodología utilizada para el análisis. En la tercera sección se dará una breve descripción del cambio histórico del paradigma principal de la contabilidad, que pasa de informar la verdad a informar en coherencia con los principios de contabilidad generalmente aceptados (PCGA) y los cambios correspondientes en el paradigma principal de la auditoría, desde los tiempos antiguos hasta la auditoría moderna en el siglo XIX, que culminó con la promulgación de ASOBAC. En la cuarta sección, se analizan los avances de la última o dos últimas décadas, más concretamente, el cambio de un enfoque contable basado en la correspondencia con criterios, a un enfoque contable basado en la construcción social de consenso, como puede constatarse en el giro contable a partir de la década de 1990 en adelante con el paradigma del valor razonable. Se argumentará que la auditoría no se ha modificado en consecuencia, y que este eslabón perdido entre el enfoque ontológico de la contabilidad y de la auditoría puede acarrear problemas a los académicos, emisores de normas y profesionales. El artículo concluye con estas implicaciones y la necesidad de investigación futura.

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Biografía del autor/a

Kim K. Jeppesen, Copenhagen Business School

Departamento de Contabilidad y Auditoría, Copenhagen Business School, en Frederiksberg, Dinamarca.

Dennis van Liempd, University of Southern

Departamento de Emprendimiento y Gestión de Relaciones, University of Southern, en Kolding, Dinamarca.

Cómo citar
Jeppesen, K. K., & van Liempd, D. (2015). El valor razonable y la conexión perdida entre contabilidad y auditoría. Revista Científica General José María Córdova, 13(16), 135-172. https://doi.org/10.21830/19006586.35

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Publicado
2015-07-30
Sección
Industria y Tecnología
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