摘要：Este traballo ten como obxectivo analizar se os informes de auditoría de contas anuais se redactan de acordo coas Normas Técnicas de Auditoría (NTA) sobre informes, para o cal se estuda se o formato e o contido dos informes é acorde á normativa española vixente, e a súa relación co tipo de opinión que contén e co auditor que o emite. Partimos dunha mostra de 1.236 informes de empresas galegas non cotizadas seleccionadas mediante o método de mostraxe aleatoria estratificada para o período 2004-2007. Unha vez definidas a variable dependente -a cualificación global asignada a un informe segundo o grao de cumprimento das NTA- e as variables independentes -o tipo de auditor e o tipo de opinión-, contrástanse as hipóteses mediante unha análise de regresión coa finalidade de explicar os cambios na probabilidade de atopar un informe non acorde coas NTA en función das variables descritas. Os resultados alcanzados permiten concluír que os informes non sempre se redactan de acordo coas NTA, pois conteñen erros. Os informes con opinión cualificada son os que maiores desviacións presentan con respecto ás normas, sendo os auditores que exercen a título individual os que maior propensión teñen a emitir informes non acordes coas NTA, en comparación coas sociedades ou coas multinacionais.
其他摘要：The aim of this paper is to analyze whether audit reports on annual accounts are issued in accordance with the Auditing Standards (NTA) on reports; for this we study whether the format and content of the reports comply with current Spanish standards and, their relationship to the type of opinion they contain and the auditor issuing them. In our study we start from a sample of 1,236 audit reports on unlisted Galician firms selected by the stratified random sampling method, for the period 2004-2007. The dependent variable was defined as the overall qualification assigned to a report according to the degree of implementation of the NTA and, the independent variables as type of auditor and type of opinion, we conducted a test of the hypotheses through regression analysis, in order to explain the changes in the probability of finding a report not compliant with the NTA based on the variables described. The results obtained permit us to conclude that reports are not always written in accordance with the NTA, as they contain errors. Reports with a qualified opinion contain the greatest deviations from the standards, and auditors exercising individually are higher propensity to have to issue reports not in accordance with NTA compared to companies or multinationals.
关键词：Calidade da auditoría; NTA; Opinión de auditoría; Firma de auditoría; Erros;Audit quality; Auditing standards; Audit opinion; Audit firm; Errors
