The Reform of the Auditor Profession in Spain: What must we Study?
Rodriguez Avila, Nuria
Sociology and Analysis of the Organizations University of Barcelona Barcelona, Spain
Monllau Jaques, Teresa
Depart. Economia i Empresa University of Pompeu Fabra Barcelona, Spain
The development of Professions is framed inside the social, political, and economic context of our society. Actually, this scenery appearance a new form of capital, where the professions are an essential element. We consider that the profession of Auditor in Spain has a special attention because the Auditor should be adapted to the European Directive 2006/43/CE. The Auditor profession should be asked: Which are the aspects to reform to be a good professional exercise, in the Global and European context?.
The point of view in the literature the most controversial aspects in the legislative reform are: a) The independence of the auditor. Their professional strategies and definition show how it is professionalism the auditor, b) The responsibility has to assume the auditor in the exercise of their profession.
The research methodology used has been mostly qualitative and quantitative. First part, we studied the auditor independence by the salaries invoiced and the distribution of the fees, and we analyzed the Ibex 35 business indicator since 2002 to 2007, in Spain. Second part, we revised on the literature and the scientific journals to study the responsibility of the auditor. Conclusions, we discussed these aspects in the framework in the main paradigms in the sociology of professions and how to be transform our society professional structure.