Financial auditing benefits: Perspective of the SME in Celaya, Guanajuato
| Autor: | Saúl Manuel Albor Guzmán, Roberto Godínez López, Eva Lozano Montero |
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| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Acta Universitaria, Vol 30 (2020) |
| ISSN: | 2007-9621 0188-6266 |
| DOI: | 10.15174/au.2020.2050 |
| Popis: | espanolLa auditoria financiera se ha considerado como una herramienta de confiabilidad en la gestion de los recursos, aunque ha generado desconfianza debido a las falencias en las mismas. El objetivo de esta investigacion es analizar la percepcion de las Pequenas y Medianas Empresas (PyME) respecto de los beneficios que genera la auditoria financiera como una herramienta de competitividad. Empleando un metodo interpretativo y transversal, se identifican algunos factores, como la relacion de la conceptualizacion de auditoria con el temor a su aplicabilidad, ademas de que suelen confundir la auditoria financiera con la auditoria fiscal. Los resultados sugieren que al dar a conocer a las PyME los beneficios de la auditoria financiera y su diferencia con la auditoria fiscal estas la valoran y les agradaria acudir de manera voluntaria para obtener beneficios sustanciales que coadyuven a la gestion empresarial. Ademas, el grado de estudios del dueno de la empresa y la edad de la organizacion influyen significativamente en la voluntad de acudir a la auditoria financiera. EnglishFinancial auditing has been considered a reliability tool in resource management, although it has generated distrust due to its shortcomings. The objective of this research is to analyze the perception of Small and Medium Enterprise (SME) regarding the benefits generated by financial auditing as a tool for competitiveness. Using an interpretative and transversal method, some factors were identified such as the existence of a relationship between the conceptualization of auditing and the fear of its applicability, as well as a tendency to confuse the term financial audit with fiscal audit. Results suggest that when the SMEare aware about the benefits of financial audit and its differences with fiscal audit, they value it and are more willing to voluntarily obtain substantial benefits that contribute to business management. In addition, the company owner’s academic studies and the age of the organization significantly influence in the willingness to have a financial audit. |
| Databáze: | OpenAIRE |
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