Publicación: Análisis de las pruebas sustantivas y de cumplimiento en una auditoria tributaria de impuestos nacionales
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
The purpose of the following report is to analyze the substantive and compliance tests in a tax audit of national taxes in Colombia; with the entry of the International Financial Reporting Standards (IFRS), from Law 1314 of 2009, the process of convergence of Accounting Principles Generally Accepted in Colombia (GAAP) to IFRS was originated; At present, the accounting records and processes are made under IFRS, therefore, it begins with the characterization of the risks that make up the audit process according to the Information Assurance Standards; The current applicable regulations will be conceptualized to carry out the elaboration of said tests and, finally, the information will be analyzed in favor of the substantive and compliance tests, which allows observing the processes and procedures that the auditor must perform to collect the evidence. evidence that allows you to elaborate an opinion according to fundamental ethical principles.