Abstract
The development of professions is framed in the social, political and economic context of our society. Currently, professions are like an essential element of new forms of capital. We consider that the profession of auditor in Spain deserves special attention because the auditor should be adapted to the European Directive 2006/43/CE. The audit profession should be asked: What needs to be the respects of reform so that the profession can be performed as well in the global as in the European context? We studied these aspects of the audit’s work: 1) The independence of the audit; 2) The responsibility of auditor has to assume the auditor in the exercise of their profession; 3) What is the women's situation in the profession now in Catalonia? The methodology used for this study was in the first part of the study, we analyzed the independence of the auditor associated to the cost of service by the distribution of the fees and correlated to the Ibex 35 business indicator from 2002 to 2007 in Spain. For the second and third part, we review the literature and the scientific journals to study the auditor responsibility. In conclusion, our study shows some light on the auditor independence in Spain, that it is similar to the other European countries about the quality service review. In the future, we want to analyze the implication of the new legislation for women inside the profession.
Highlights
The 21st century is the century of the Knowledge Society and new professions
It is characterized by the globalization and shows the need of professionals, which have capacities and the adequate skills to be able to adapt to the changes of the labor market (Monllau-Jaques et al, 2009a, 2009b, 2009c)
We studied the last 6 years, and we observed there has not been any change in the auditor business and the responsibility for the work
Summary
Received September 19th, 2012; revised November 7th, 2012; accepted November 19th, 2012. We consider that the profession of auditor in Spain deserves special attention because the auditor should be adapted to the European Directive 2006/43/CE. We studied these aspects of the audit’s work: 1) The independence of the audit; 2) The responsibility of auditor has to assume the auditor in the exercise of their profession; 3) What is the women’s situation in the profession in Catalonia? The methodology used for this study was in the first part of the study, we analyzed the independence of the auditor associated to the cost of service by the distribution of the fees and correlated to the Ibex 35 business indicator from 2002 to 2007 in Spain. Our study shows some light on the auditor independence in Spain, that it is similar to the other European countries about the quality service review. We want to analyze the implication of the new legislation for women inside the profession
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
