| The thesis approaches the situation of the financial audit in Spain, through an empirical study addressed to companies, credit institutions, financial analysts and auditors. The methodology is based on the elaboration of a survey as a way of obtaining the necessary information to test the hypotheses. The results obtained suppose the validation on the part of auditors, companies and users of the usefulness of the audit report for the decision-making process, as well as the confirmation that the current normalized model of report is comprehensible and supposes a good means of communication of the work that the auditor carries out for the users interested in the financial information. |
