Las obligaciones y responsabilidades de los auditores de cuentas anuales. Análisis de las infracciones y sanciones administrativas durante el periodo 2015 – 2019

Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020, Tutor: Ferran RodríguezEl objetivo de este trabajo es analizar las responsabilidades y las obligaciones que tienen los auditores a la hora de realizar su trabajo de auditoría. También analizar los distintos comportamientos de los auditores individuales y de las sociedades de auditoría que conllevan infracciones administrativas y sus correspondientes sancionadas, en el periodo 2015 – 2019. Para ello, me basaré en las sanciones publicadas en el ROAC por el ICAC y en artículos periodísticos. Es importante realizar este análisis para comprobar si la legislación es lo suficientemente clara para evitar que los auditores y sociedades de auditoria realicen una inadecuada justificación de sus infracciones recurriendo a una falta de comprensión o inexistencia de regularización de comportamiento profesional

Association between Non-Verbal Intelligence and Academic Performance of Schoolchildren from Taza, Eastern Morocco

Interest in identifying factors influencing educational success is growing. It is often observed that a group of students share the same external variables (school environment) yet have different results, which states that individual variables have more impact on the determination of academic performance. Therefore, the present study aimed to substantiate this fact by investigating the association between non-verbal fluid intelligence and academic performance in a population of schoolchildren in Eastern Morocco. The investigation was a cross-sectional study based on a self-administered questionnaire. Items included the standard Raven’s progressive matrices. Students’ grades were collected from the administrative offices of the visited schools. Significant and positive correlations between the non-verbal intelligence scores and the school results were found: for the general average, the correlation was 0.574; for the school subject French, the correlation coefficient was 0.475; and for mathematics, we found a relatively low coefficient of 0.381. Non-verbal fluid intelligence significantly and positively predicted academic performance (β = .574, p = .000). These results call for policymakers to implement the use of intelligence tests with school directors and teachers as a diagnostic tool to guide support efforts for low-achieving children and even to create pilot classes for the best-performing students