Habilidades fundamentales del auditor como fortaleza para determinar el riesgo en la auditoria forense
Since its inception, public accounting has been a great ally for the prevention and detection of accounting and financial fraud risks, however, its exercise requires fundamental skills, which are a strength to determine such risks in accounting auditing, being This is the main motivation for the ela...
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| Main Authors: | , |
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| Other Authors: | |
| Format: | Trabajo de grado (Pregrado y/o Especialización) |
| Language: | spa |
| Published: |
Universidad Antonio Nariño
2024
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| Subjects: | |
| Online Access: | http://repositorio.uan.edu.co/handle/123456789/9292 |
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| Summary: | Since its inception, public accounting has been a great ally for the prevention and detection of
accounting and financial fraud risks, however, its exercise requires fundamental skills, which are
a strength to determine such risks in accounting auditing, being This is the main motivation for
the elaboration of the present monographic investigation, whose objective is precisely to
establish the fundamental skills of the auditor as a strength to determine the risk in the forensic
audit. For this, it began with the elaboration of bibliographic referencing of scientific literature
on the subject, followed by an analysis of the information, all this work carried out allowed, at
the end, to show that, among the many skills, without a doubt the main one is the ability
investigative, accompanied by communication and listening skills, as well as extensive
knowledge of techniques and professional skepticism, all this under a great professional ethic. |
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