Asuntos relevantes para la calidad de la auditoria en el interés público
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For years the IAASB International Auditing and Assurance Standards Board has exposed its efforts to achieve acceptable levels of quality in the audit, investigating the needs of auditors, entities, firms and third parties, to increase their attempts to improve existing standards, in In order to intensify the assurance of information and thus increase the credibility of the profession of the public accountant, so it is in its role as auditor has the great responsibility to generate public confidence in a way that protects the public interest. This article was carried out in order to analyze the different contributions of professionals, firms, entities, governments and third parties through the letters of comments to obtain knowledge of the issues they address in the implementation of the applicable rules on the assurance of information. and the quality of the audit. Concluding that the IAASB is subject to improving the quality of the audit by reviewing existing standards and requiring support from interested parties through an audit quality framework to provide awareness and strengthen the exercise of these.