Análisis de las sanciones que cometen los contadores públicos en el marco de su desarrollo como ejercicio profesional
This research work is a descriptive analysis of the behavior of Certified Public Accountants accredited by the Central Board of Accountants during the last three years, The main objective of the research is to analyze the reasons why the Central Board of Accountants performs sanctions to accounting...
- Autores:
-
Guio Morales, Erika Paola
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2023
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/9503
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/9503
- Palabra clave:
- Contador público
Ley 43-1990
sanciones
ética profesional
Public accountant
Law 43-1990
decree 302 / February 2015
sanctions
professional ethics
- Rights
- closedAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | This research work is a descriptive analysis of the behavior of Certified Public Accountants accredited by the Central Board of Accountants during the last three years, The main objective of the research is to analyze the reasons why the Central Board of Accountants performs sanctions to accounting professionals and describes infractions in which are frequently incurred. |
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