Pasado Presente y Futuro de la Revisoría Fiscal en Colombia
The tax auditor is a corporate control body that is exercised by a public accounting professional, born in Colombia in the middle of the 19th century at the moment in which a growing development in the country originated, In this article we want to give to know how the evolutionary process of the ta...
- Autores:
-
Venail Rey, Jennifer Katherine
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2022
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/8002
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/8002
- Palabra clave:
- Código de comercio
proyecto de reforma
Revisoría Fiscal
Commercial Code
Reform project
Tax inspection
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | The tax auditor is a corporate control body that is exercised by a public accounting professional, born in Colombia in the middle of the 19th century at the moment in which a growing development in the country originated, In this article we want to give to know how the evolutionary process of the tax auditing in Colombia has been from its beginnings to the present, that through the laws the congress of the republic has granted functions and powers to remain in time, as well as to study what will be the investiture of the role of the fiscal auditor before the proposals presented for the change of articles 203 to 2017 of the commercial code |
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