Impacto de la implementación de normas de aseguramiento de la información financiera en la revisoría fiscal

The aim of this research is focused in evaluating the impact of the implementation of the International Standards on Assurance into the Revisoría Fiscal. To achieve this goal, was developed a qualitative study with correlational scope, using the analytical-synthetic method, and a non-experimental design, with a bibliographic base, considering that information sources were secondary, collected through the literature and processed by documentary analysis. Through this methodology, was observed the regulatory development of the Revisoría Fiscal versus its divergent theoretical and conceptual evolution, also, were identified the legal and technical progress of the implementation of the International Standards on Assurance in Colombia and finally the relationship between control figures were examined. Finally, it was possible to conclude that the Revisoría Fiscal, under the fiscal control approach, integrally covers the dimensions that make up an economic entity by its concomitant action in its work of strategic control, management and results; while on the other hand, the ISAs, just provide assurement of the historical financial information, throughout the implementation of compliance evidence and substantial evidence, limited as described in the employment contract of assurance.

• Autores: Vásquez Peñaloza, Lisseth Del Carmen
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2015
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/752
• Acceso en línea: https://hdl.handle.net/11323/752; https://repositorio.cuc.edu.co/
• Palabra clave: Revisoría Fiscal; Normas Internacionales de Auditoría; Control; Aseguramiento; International Standards on Auditing (ISAs); Assurance
• Rights: openAccess
• License: Atribución – No comercial – Compartir igual