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Thursday 5 September, 2013 16:00 to 16:40 |
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Paper |
STUDENTS’ AND AUDITORS’ UNDERSTANDING AND PERCEPTIONS OF TRUE AND FAIR VIEW Speaker: ANNE MARIE GARVEY, UAH, VISITING LECTURER Speaker: Laura Parte Esteban, UNED
Authors: Gonzalo Angulo, J.A.;Garvey, A.M.;Parte-Esteban. Laura
This paper examines the understanding of the true and fair view (TFV) and its overriding principle in Spain by means of the perceptions observed from the results of a survey conducted on students (pre and postgraduate) and auditors. The intention is to detect if students correctly assimilate this concept in their studies by understanding that in order to obtain a true and fair view it is not enough to follow the accounting standards strictly but that in certain cases it may be necessary to override the accounting rules to obtain the final objective of the financial information. In the case of auditors the aim is to test the practical application of the TFV objective in their profession as well as the differences in perception noted in the student groups. Further information: Session 2 Room 1.5.
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