Análisis ético e independiente en la toma de decisiones por parte del auditor durante la auditoria

Abstract

Independence and ethics are fundamental pillars in the practice of auditing, as they guarantee objectivity and accuracy in the evaluation of financial information. In a business environment where transparency is essential, auditors must act without external influences that may compromise their judgment. Lack of independence can lead to biased interpretation of data, affecting not only the quality of financial reporting, but also the confidence of stakeholders in the information presented. This study aims to investigate how auditor independence and ethical principles influence the auditor's decision making during the audit process. Through a detailed analysis, it seeks to understand how these factors impact the veracity and integrity of the financial information gathered. The research will focus on evaluating the consequences that may lead to a lack of independence, as well as the ethical issues that may arise in the auditor's professional practice. The importance of this research lies in its potential to improve auditing practices and promote greater transparency in financial reporting. By identifying and analyzing the relationships between independence, ethics and decision making, it is hoped to contribute to the development of more effective standards to ensure the quality and reliability of audits. This work will benefit not only audit professionals, but also companies and stakeholders who depend on accurate financial reporting to make informed decisions.