Norma internacional de control de calidad en firmas de auditoría NICC 1: una aproxi­mación general

The objective of this article is to offer rea­ders a documentary review of the lnterna­tional Standard of Quality Control (NICC1), given the current ignorance of the compa­nies about its form, scope and importance, in such a way that the reader manages to appropriate the content and its fundamental components such as its scope, applicabi lity, objectives, definitions that frame and limit it to abstract the requirements that must be applied by the audit firms and the in­dependent accountants that exercise the audit activity. In the same way, to sensitize the Public Accounting professionals and in the process of formation so that they tend in the assignments far an audit with quality.

• Autores: Espinosa Díaz, Yuli Samary; Suárez Páez, Johana
• Fecha de publicación: 2019
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/18691
• Acceso en línea: http://revistas.ustatunja.edu.co/index.php/ivestigium/article/view/1723
• Palabra clave: audit; international auality control stan­dard; NICC1; custom work; ethics; trust; auditoría; norma internacional de control de calidad NICC1; trabajos de encargo; ética; confianza; audit; norme internationale de controle qualité NICC1; travail a forfait; éthique; confiance; auditoría; padrao de controle de qualidade internacional NICC 1; trabalho de encargo; ética; confianc; a
• License: Derechos de autor 2019 In Vestigium Ire