Los principales retos del revisor fiscal
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Fecha
2019
Autores
Pareja Ramírez, Adolfo Enrique
Jiménez Fernandez, Jader Javier
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El propósito de este trabajo de investigación es identificar los principales retos del revisor fiscal y/o auditor independiente externo, más allá de un cumplimiento de leyes, órgano de vigilancia o agente del estado, las funciones del Revisor fiscal están enmarcadas principalmente en la (Ley 43, 1990) y en los Artículos 207 al 209 del Código de Comercio (Decreto 410, 1971) y otras normas como en donde hace referencia al trabajo final del revisor fiscal, cuando con ellos concluye con su opinión y dictamina los estados financieros mediante su certificación (artículo 38, Ley 222, 1995,) entre otras normas, debe aplicar las técnicas de auditoría establecidas en la normatividad vigente, lo cual implica absoluto conocimiento y aplicación, aun que el objetivo de la investigación no son los nuevos marcos técnicos de información financiera y contable de aplicación en Colombia, vale la pena mencionar porque tiene muchas correlaciones con la revisoría fiscal.
The purpose of this research is to identify the main challenges of the fiscal auditor and / or external independent auditor, beyond compliance with laws, oversight bodies or agents of the state, the duties of the fiscal auditor are mainly framed in the 43, 1990) and Articles 207 to 209 of the Commercial Code (Decree 410, 1971) and other standards, such as where it refers to the final work of the fiscal auditor, when he concludes with his opinion and dictates the financial statements through his certification (article 38, Law 222, 1995,) among other standards, must apply the audit techniques established in the current regulations, which implies absolute knowledge and application, even though the objective of the research is not the new technical information frameworks Financial and accounting application in Colombia, it is worth mentioning because it has many correlations with the fiscal audit.
The purpose of this research is to identify the main challenges of the fiscal auditor and / or external independent auditor, beyond compliance with laws, oversight bodies or agents of the state, the duties of the fiscal auditor are mainly framed in the 43, 1990) and Articles 207 to 209 of the Commercial Code (Decree 410, 1971) and other standards, such as where it refers to the final work of the fiscal auditor, when he concludes with his opinion and dictates the financial statements through his certification (article 38, Law 222, 1995,) among other standards, must apply the audit techniques established in the current regulations, which implies absolute knowledge and application, even though the objective of the research is not the new technical information frameworks Financial and accounting application in Colombia, it is worth mentioning because it has many correlations with the fiscal audit.
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Palabras clave
Normas internacional de auditoria, Revisor fiscal, Auditor externo independiente, Procedimientos, International auditing standards, Statutory auditor, Independent external auditor, Procedures
