The Spanish Audit Law, its Implication and the Bases for a Possible Reform
Alejandro Larriba Díaz-Zorita
Francisco Serrano Moracho
The Spanish Auditory Law is ten years old now and there is now a generalised call for its reform & paper therefore puts forward some possible trends with in this reform, especially in the more controversial sections of the present law. Topics analyzed are the procedure to enter in the auditor career, specially in the transitory way observed by the law, the intervencionisme of the public authorities versus the regulation, the profesional character of the auditor's activity, the role of the auditor's associations problems of permanent training, the highlights themes of responsability, independence and the treatement of other relationships between auditors and companies: consultant and legal services and its implications and the influence in the new law of the international environment, mainly in the free circulation of auditing services in the European Union.
audit, auditor independence, permanent training, European Union.
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