Modificaciones a las funciones del revisor fiscal: Un cambio necesario

Despite, the importance of guaranteeing the legality and technical quality of financial information, that the tax auditors dictate, these have not been able to update the requirements that have arisen since 2009 with the arrival of Law 1314. For this reason, It is important for the fiscal audit exer...

Full description

Saved in:

Bibliographic Details
Main Author:	Ortiz Cruz, Diana Derly
Other Authors:	Valbuena, Jaime Enrique
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2021
Subjects:	Revisoría Fiscal, Normas Internacionales de Información Financiera (NIIF), Normas de Aseguramiento de la Información (NAI), Reforma al Código de Comercio. Statutory Auditor, International Financial Reporting Standards (IFRS), Information Assurance Standards (NAI), Reform of the Commercial Code.
Online Access:	http://repositorio.uan.edu.co/handle/123456789/1644
Tags:	Add Tag No Tags, Be the first to tag this record!

Description
Summary:	Despite, the importance of guaranteeing the legality and technical quality of financial information, that the tax auditors dictate, these have not been able to update the requirements that have arisen since 2009 with the arrival of Law 1314. For this reason, It is important for the fiscal audit exercise to expose the proposal of the Table 3 of the Superintendency of Companies which seeks to modify Decree 410 of the Commercial Code in force, and analyze whether said proposal adopts the NAI Information Assurance Standards. This is how we managed to conclude, that the proposal made by Table 3 adjusts the functions of the statutory auditor to the requirements of international markets and standards.