Estrategias para mejorar la calidad de la auditoria
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IASB (International Accounting Standards Boards) is a private entity that is responsible for developing and approving the International Financial Reporting Standards - IFRS The IAASB strengthens the profession of auditing and assurance of information worldwide, to this end invites several important authors worldwide to comment on professional skepticism, quality control and group audits, in order to learn about experiences , comments that contribute and generate ideas to create standards and procedures that improve auditing worldwide. Through letters in response to the IAASB; the actors spoke and listened to the call of the organization, where the importance of professional skepticism and circumstances in which material errors can be generated, which affect the evidence of the audit, is recognized. The IAASB international regulator consulted a certain number of organizations to find out their opinion and point of view, based on coherent and well-founded responses to the survey, in order to know and implement strategies to improve the audits carried out of interest. public, evaluating professional skepticism, quality control and group audits.