Analysis of the perceptions of financial auditors from Peru and Chile on fair value auditing


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Title Analysis of the perceptions of financial auditors from Peru and Chile on fair value auditing
Análisis de percepciones de auditores financieros de Perú y Chile sobre auditoría del valor razonable
Creator Hernández Pajares, Julio
Chau Miyakawa, Kiara
Subject Financial audit
International Standards on Auditing
fair value
auditoría financiera
Normas Internacionales de Auditoría
valor razonable
Description The incorporation of the Fair Value (FV) measurement model into IFRS has led tosignificant efforts and challenges for financial auditors in the process of auditing theFV estimates in the preparation of financial statements. The objective of the investigationis to understand the financial auditor´s perception of the FV audit process by consideringthe most relevant aspects of IFRS 13 and ISA 540. Other objectives are to perceive theviews on the challenges posed by these rules and the contribution to the faithful imageof financial report, understanding of the strategies that improve the FV audit process andanalysing the relationship of these perceptions with the factors of academic level,experience, gender and specialized sector of auditors. In order to achieve these objectives,an exploratory and quantitative study was carried out with a descriptive and relational scopeof the perceptions obtained from the Peruvian financial auditors and their relationship withthe factors indicated. The results indicate that the highest evaluations correspond toperceptions of recognition of professional challenges, need for knowledge and technicalguidance, use of specialists for the application of the regulations on FV. On the other hand,the factors of academic level, audit experience and gender of auditors have an impact onperceptions related to the need for training and technical guidance in FV regulations and thechallenges and knowledge required for their audit.
La incorporación del modelo de medición a valor razonable (VR) en las Normas Internacionales de Información Financiera (NIIF) ha generado grandes esfuerzos y desafíos para los auditores financieros en el proceso de auditoría de las estimaciones del VR con la finalidad de emitir una opinión acerca de la razonabilidad de las estimaciones para este modelo de medición aplicados en la preparación de los estados financieros de acuerdo a NIIF.
El objetivo general de esta investigación es conocer la percepción de los auditores en Perú y Chile respecto a la opinión sobre el proceso de auditoría del VR considerando los aspectos más relevantes de las normas NIIF 13 y NIA 540.  Otros objetivos son percibir la opinión sobre los retos y estrategias de mejora que implican estas normas con el fin de contribuir a la mejora de la imagen fiel de la información financiera y analizar la relación de estas percepciones con las variables de género, nivel académico, experiencia y sector especializado de los auditores.
Para cumplir dichos objetivos se realizó un estudio exploratorio de naturaleza cuantitativa y alcance descriptivo y relacional, del análisis de percepciones obtenidas de encuestas a auditores financieros de firmas de auditoría peruanas y chilenas para describir su naturaleza y su relación con las variables señaladas.
Los resultados señalan que las mayores valoraciones corresponden a las percepciones de retos profesionales respecto a la auditoría de estimaciones, conocimientos técnicos, uso de especialistas y orientaciones técnicas de las normativas. Asimismo, las variables de género y años de experiencia tienen incidencia en las percepciones relacionadas con la necesidad de formación y orientaciones técnicas en normativa del VR y las variables de nivel académico inciden en las percepciones sobre los retos y conocimientos necesarios para la auditoría de VR.
Publisher Conferencia Académica Permanente de Investigación Contable
Date 2021-05-09
Type info:eu-repo/semantics/article
Artículo evaluado por pares
Format application/pdf
Source CAPIC REVIEW; Vol 19 (2021): CAPIC REVIEW; 1-16
CAPIC REVIEW; Vol. 19 (2021): CAPIC REVIEW; 1-16
Language spa
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Rights Derechos de autor 2021 Julio Hernández Pajares, Kiara Chau Miyakawa

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