Análisis de las sanciones que cometen los contadores públicos en el marco de su desarrollo como ejercicio profesional

This research work is a descriptive analysis of the behavior of Certified Public Accountants accredited by the Central Board of Accountants during the last three years, The main objective of the research is to analyze the reasons why the Central Board of Accountants performs sanctions to accounting...

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Detalles Bibliográficos
Autor principal:	Guio Morales, Erika Paola
Otros Autores:	Patiño Suárez, Ginna Marcela
Formato:	Trabajo de grado (Pregrado y/o Especialización)
Lenguaje:	spa
Publicado:	Universidad Antonio Nariño 2024
Materias:	Contador público Ley 43-1990 sanciones ética profesional Public accountant Law 43-1990 decree 302 / February 2015 sanctions professional ethics
Acceso en línea:	http://repositorio.uan.edu.co/handle/123456789/9503
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Sumario:	This research work is a descriptive analysis of the behavior of Certified Public Accountants accredited by the Central Board of Accountants during the last three years, The main objective of the research is to analyze the reasons why the Central Board of Accountants performs sanctions to accounting professionals and describes infractions in which are frequently incurred.