Resumen

In the process of an audit, it is not only necessary to analyze the risks of the entity, in order to obtain a reasonable assurance, it also makes it necessary to detect and study the risks to which every audit may be involved, these are those threats that weaken the compliance with the fundamental principles described in the code of ethics, therefore it is necessary to use appropriate and documented safeguards without neglecting that many of these are used at the discretion of the auditor based on personal experience and sometimes acting under the parameters of the auditing firm, although, the objective of this document is to analyze the context with respect to the Code of Ethics and the international application of this matter. The methodology used was research related to the topic of interest and the application of a case study in what could be found that although there are few authors and bibliographical references of the subject so far, there are many more threats to which the Auditor is exposed that the Safeguards that are documented to mitigate them.