Escepticismo y juicio profesional: Las claves del éxito de una auditoria
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Eight letters are used as base texts that denote the comments of board members and staff of important federations, international institutes of auditors, where they give their own comments about how auditors should handle an audit under a professional approach skepticism, transparent quality control and the help of group audits. By reading these we will be able to discern how the behavior of auditors against quality control and auditing reviews can positively encourage the management of investors to advance in efficient markets and sustainable economies worldwide. The standards issued by the International Auditing and Assurance Standards Board (IAASB) are sufficiently solid in the audit topics, the accountant's education should be strengthened and the strength of his criteria to contribute to his professional judgment.