Examinando por Materia "IFAC"
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- PublicaciónAcceso abiertoEscepticismo profesional en función de la astucia, perspectiva y capacitación continua del profesional(Universidad de Ibagué, 2018) Barón Canacuan, Edwar Armando; Salazar Arguello, Jennifer Carolina; Díaz Ramírez, Angie CarolinaThe purpose of this article is to know the arguments to which the respondents arrive to make the correct application of the current normativity that is necessary to establish a work plan that allows public accountants to develop interpretations that generalize the code of ethics in any entity, that is consistent with what is established by the entities that regulate the profession. The professional skepticism that knew in the comment letters analyzed during this research process leads us towards independence and ethics as the indispensable process for the proper performance of the audit, establishing that the professional must be whole and allow the development of good accounting practices, establishing in its working group a correct application of the mechanisms that allow to improve the quality of Quality Management Audit (QMA) through the follow-up of essential guidelines, the adequate selection of the group work, the correct assignment of charges and the unification of formats so that the collection of information is agile, applying the policies and procedures previously established for the audit.
- PublicaciónRestringidoMonografía: Nivel de apropiación de de los estudiantes de Contaduría Pública sobre el código de ética para profesionales contables y sus modificaciones emitido por la Federación Internacional de Contadores - IFAC(Universidad de Ibagué, 2018) Aguiar León, María Camila; Rondón Troncoso, Jhohan Albeiro; Díaz Ramírez, Angie CarolinaThe present proposal entitled "LEVEL OF APPROPRIATION OF the STUDENTS OF PUBLIC ACCOUNTING ON THE CODE OF ETHICS FOR ACCOUNTING PROFESSIONALS AND THEIR MODIFICATIONS", aims to to collect information that will be obtained from personal surveys of the following students of public accounting at the University of Ibagué on the code of conduct of the international ethics for accounting professionals, the proposed modifications and other important aspects of that code. As is known, the Code of Ethics for accountants issued by IFAC by International Council on Ethical Standards for Accountants ( IESBA is the manual which outlines parameters for the exercise in disciplinary terms, for which the manual must present the following very clearly all the terms and procedures that must be followed, no there must be inconsistencies, so this document also attempts to clarify concepts and identify issues of research and progress in this area. The identification of such changes and improvements is very important for the professional accountant because it helps to carry out activities in a more effective way. and to better identify the threats and possible safeguards that can be put in place. apply in the process.