Revisoría Fiscal, Control y Vigilancia

El Auditor interno, externo y Revisor fiscal. Por otro lado, la Auditoría revisoría fiscal son las encargadas de la revisión de los estados financieros, de verificar la vigencia del procesos administrativo y del cumplimiento del ordenamiento jurídico y de las políticas de dirección y procedimientos específicos que relacionados entre sí, forman la base para obtener suficiente evidencia acerca del objeto de la revisión, el propósito es poder expresar una opinión profesional sobre la compañía, esta labor la realizan desde las normatividad y estándares de contabilidad ya establecidos, teniendo en cuenta la responsabilidad integra desde el ámbito que se establezca. El contador público cuenta con unos estándares de calidad, ética y objetividad que debe tener siempre presente teniendo en cuenta que el desempeño de su actividad es mas de honestidad, responsabilidad e integridad con su misma persona. Teniendo en cuenta lo anterior la auditoria externa, auditoria interna y revisoría f...

Review questions Guide 4   Review questions chaper 3 3.1 Explain why auditor´s reports are important to users of financial statements and why it is desirable to have standard wording. An audit is defined as the examination of financial statements made in accordance with generally accepted auditing standards in force at the time they are made, so that the auditor's report is important to be certain in the company's financial statements. 3.3 What are the purposes of the opinion paragraph in the auditor´s report? Identify the most important information included in the opinion paragraph. The final paragraph of the standard report contains the auditor's conclusions based on the results of the audit. This part of the report is so important that often the entire audit report is simply referred to as the auditor's opinion. 3.5 What four circumstances are required for a standard unmodified opinion audit report to be issued? 1. Title of the report. Th...

New age of accounting The days of meeting with your accountant once a year, saddled with a box of receipts, are in the past.  Accounting is no longer simply about compliance and a signature on a tax return, because today and tomorrow improve take better decision and help to grow up the business Accountant service past from tax planning, consulting, bookkeeping and prepare financial statements to business valuations, controller and family office services, the accounting landscape is growing and increasingly changing. Most firms and person pasto to find themselves servicing their clients in ways that didn't even exist many years ago,  Today the question are, what has spurred the major changes in the accounting industry? Some of the many factors include advanced technology, demand for real time information, and an increase in sophisticated, internet based tax and accounting software. Technology help to has easier collect, manage and analice data, the accountant's ro...