Please use this identifier to cite or link to this item: http://hdl.handle.net/10654/7511
Title: La auditoria basada en controles en la reducción de errores materiales en los estados financieros desde la NIA 315
Title in english: Based auditing controls in reducing material misstatement of the financial statements from the ISA 315
Author: Caicedo Zapata, Magda Lorena
Date: 16-Oct-2015
Site: Calle 100
Abstract: El ensayo analiza los aportes de la auditoria basada en controles, abordándola desde la Normal Internacional de Auditoria 315, y la interpretación de la norma de auditoria generalmente aceptada No. 82. Se desarrollara un análisis a escándalos financieros de Parmalat en el caso internacional y Saludcoop a nivel nacional, a fin de identificar como el auditor a través del desarrollo de su labor puede llegar a considerar errores materiales en la organización.
Abstract: The essay analyzes the contributions of the audit based controls, approaching from the International Auditing Normal 315, and the interpretation of generally accepted auditing standard No. 82. An analysis of financial scandals such as Parmalat was developed in international case and Saludcoop nationwide, to identify as the auditor through the development of its work can come to consider material errors in the organization.
Keywords LEMB: AUDITORIA INTERNA
ESTADOS FINANCIEROS - NORMAS
Appears in Collections:Revisoría Fiscal

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