Uztaro

Merkatu-ekonomian globalizazioaren ondorioz suertatu den bilakaerak datu ekonomiko-finantzarioen eskaera areagotu egin du inbertsore, analista eta hainbat eta hainbat erakunderen aldetik. Informazio horretan oinarrituta erabaki ezberdinak hartuko dituenez datuen erabiltzaile bakoitzak, funtsezkoa da datu horiek jarraituak, gardenak eta fidagarriak izatea eta, horretarako, espreski aztertu behar da kontuen ikuskaritza-zerbitzuen kalitatearen gaia.

Lan honetan kalitate-kontrolak aztertzen dira, elementu hori baita ikuskaritza-jarduerari oro har konfiantza ematen dion faktorea. Bestalde, kalitate-kontrolen eremua Europari begira ere aztertuko dugu harmonizazioprozesuan murgilduta baikaude, eta horretarako, Europak 2000n igorritako Gomendioa eta 2004an igorritako Arteztarau Proposamena izango dira oinarriak.

 

Due to global economy, demand for financial statements has notably been increased by users (investors, analysts, enterprises and so on) in order to facilitate their decision-making. Users need to rely on heavily credible, transparent and comparable financial reports, thus, attention must be paid to issues such us the establishment of an efficient quality-control system within auditing service , which is the key element.

The purpose of this paper is to launch a discussion with regard to quality-control system, the core audit element that adds confidence to published financial statements. It will also be necessary to consider (to analyse) its content at Community level, due to the harmonization process undertaken within the EU. In this way, the Proposal presented by the Commission at the end of 2000 and the Proposed Directive adopted in 2004 will be the basis of the paper.