Reporte integrado en trabajos de auditoria
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Título de serie/ reporte/ volumen/ colección
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This research work was carried out based on the perception of auditing professionals and students of public accounting on the barriers that may arise in the development of the auditor's work on the implementation of integrated reports in companies in Colombia. Bearing in mind that the objective of integrated reports is to unite financial and non-financial information, allowing to have a holistic image of the organization offering greater clarity on the internal and external factors that affect the company in the creation of value. To meet the research objective was taken as a student base of the University of Ibague and public accounting professionals of the city of Ibague, which was applied some surveys where several positive points were found, one of them was that the subject is not so new and perceive the importance of integrated reports in the professional exercise.