El escepticismo profesional y la auditoria
DOI:
https://doi.org/10.17533/udea.rc.n86a08Palabras clave:
Escepticismo profesional, Economía conductual, Sesgos cognitivos, Auditoría, ÉticaResumen
El escepticismo profesional en auditoria es crucial para evaluar la situación financiera y contable de las empresas. Sin embargo, han sido múltiples los casos donde se han visto grandes impactos por fraudes y malas prácticas, desencadenando drásticas consecuencias para los agentes económicos. Actualmente, los debates giran en torno a los factores a tener en cuenta para que los auditores tengan una mente escéptica en su trabajo. Comprender a profundidad el escepticismo profesional, determinar su naturaleza epistemológica, ontológica y por estas vías la metodológica, se hace más que necesario. Este artículo ofrece una perspectiva epistemológica y un enfoque desde la economía del comportamiento, un área de estudio alternativa a la teoría dominante en economía. Se analizan algunos posibles sesgos cognitivos que pueden estar presentes en el ejercicio del contador-auditor y ofrece algunas recomendaciones. Este artículo es de corte interpretativo y busca la comprensión y análisis del escepticismo profesional en la práctica de la auditoría.
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