Examinando por Autor "Patiño Gómez, Shusan Verónica"
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- PublicaciónAcceso abiertoPerspectivas empresariales sobre: Escepticismo profesional, control de calidad y auditorias de grupo(Universidad de Ibagué, 2018) Galindo Peñaloza, Gloria Katherine; Patiño Gómez, Shusan Verónica; Torres, Franklin Emir; Díaz Ramírez, Angie CarolinaThe main objective of the International Auditing and Assurance Standards Board (IAASB) when initiating the technical, open and public discussion process in relation to professional skepticism, quality control and group audits; is to identify and analyze the needs and expectations of the different stakeholders (users of the financial statements, preparers, audit committees and the organizations that represent these groups), on the appropriate presentation and design of the current standards. The auditing and quality control standards need continuous updating due to the different circumstances that arise in the global context, for this reason the IAASB in the normal development of its functions performs this type of activities (surveys) in order to know the different points of view that companies and institutions have when making use of international standards.