Palabras clave
regulación de auditoría
brecha de expectativas de auditoría (BEA)
Cómo citar
Resumen
La regulación de la auditoría (RA) ha tenido un creciente interés en la literatura académica, principalmente por la búsqueda de una auditoría de mayor calidad (QA) que logre una disminución de la brecha de expectativas de auditoría (BEA). La BEA se entiende como las diferencias entre lo que se espera, se percibe y lo que realmente puede hacer la auditoría. Es una problemática que genera un efecto negativo de reputación del rol del auditor y, por lo tanto, pérdida de confianza en la profesión. Mediante una revisión sistemática de literatura, este trabajo analiza 72 artículos y determina los temas de la regulación de la auditoría que han sido parte de la investigación académica de los últimos años (2019-2024). Los resultados indican que la regulación de la auditoría se ha preocupado por: mejorar su calidad; robustecer los procesos de inspección y vigilancia de los auditores; mitigar el riesgo de litigio y las posibles responsabilidades legales de los auditores, y mejorar aspectos como la independencia y los honorarios de auditoría. A pesar de ello, estos aspectos de la RA resultan ineficaces frente a la problemática de la brecha de expectativas de auditoría (BEA).
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