Resumen

It is understood that Public Accounting is a discipline that handles and interprets the financial information of an organization or company and therefore makes reports that allow the entity to improve its shortcomings to provide a better service both internally and externally. Therefore, the following work develops issues related to the various advances that have arisen over the years in terms of integrated reporting and the role of the auditor who is the person responsible for making them. These writings are of great importance for an organization because they allow to know internal and external aspects in non-financial matters of an entity. The technological revolution has allowed that such reports now must comply with parameters previously established so that they are public documents, easy to access and additionally easy to interpret for potential investors who are interested in the company they are studying. That is why, the information and preparation are closely linked to the way in which the auditor must write this document and it is precisely what this work aims to publicize.