Escepticismo profesional en función de la astucia, perspectiva y capacitación continua del profesional
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The 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.