Pasado Presente y Futuro de la Revisoría Fiscal en Colombia

The tax auditor is a corporate control body that is exercised by a public accounting professional, born in Colombia in the middle of the 19th century at the moment in which a growing development in the country originated, In this article we want to give to know how the evolutionary process of the ta...

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Bibliographic Details
Main Author: Venail Rey, Jennifer Katherine
Other Authors: Duran Morantes, Alfredo
Format: Trabajo de grado (Pregrado y/o Especialización)
Language:spa
Published: Universidad Antonio Nariño 2023
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Online Access:http://repositorio.uan.edu.co/handle/123456789/8002
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Summary:The tax auditor is a corporate control body that is exercised by a public accounting professional, born in Colombia in the middle of the 19th century at the moment in which a growing development in the country originated, In this article we want to give to know how the evolutionary process of the tax auditing in Colombia has been from its beginnings to the present, that through the laws the congress of the republic has granted functions and powers to remain in time, as well as to study what will be the investiture of the role of the fiscal auditor before the proposals presented for the change of articles 203 to 2017 of the commercial code
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