摘要：O informe de auditoría de contas anuais debe seguir o formato e a terminoloxía espe-cífica recollida nas Normas técnicas de auditoría (NTA) para cumprir o seu fin, o que implica a expresión dunha opinión profesional sobre o contido das contas anuais por parte do auditor. Es-te traballo pretende analizar os erros que conteñen os informes de auditoría dunha mostra re-presentativa de empresas galegas no período 2004-2007. A observación realizada permitiu concluír que os informes que non conteñen unha opinión favorable son os que presentan un maior número de erros. Estes erros figuran fundamentalmente nos parágrafos de comparabili-dade, salvidades e opinión do informe. Así mesmo, detectamos que os auditores que exercen a título individual son os que cometen máis erros, cuestión que cremos de interese tanto para os usuarios dos informes como para o Instituto de Contabilidad y Auditoría de Cuentas (ICAC), principal encargado do control de calidade.
其他摘要：The audit report of annual accounts must follow the specific format and terminology contained in the Technical Standards on Auditing to fulfill its purpose, which involves the ex-pression of professional opinion on the content of annual accounts by the auditor. This work analyzes the errors contained in the audit reports of a representative sample of Galician compa-nies, from 2004 to 2007. The observation has allowed us to conclude that the reports do not contain an unqualified opinion are those with more errors. These errors are mainly in the compa-rability paragraph, in the qualified paragraphs and in the opinion paragraph of the report. In addi-tion, we found that the auditors are individual practitioners who make more errors, an issue that we believe of interest to users of the reports to the Institute of Accounting and Auditing (ICAC), principal in charge of quality control.
关键词：Informe de auditoría; Erros significativos; Erros moi significativos; Normas técnicas de auditoría;Audit report; Significant errors; Very significant errors; Technical standards on au-diting
