Publicación: Competencia del contador público auditor externo frente al control de calidad en la auditoría de estados financieros (NIA 220)
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This article assesses the knowledge of public accountants in their practice as external auditors and / or tax examiners on the correct application of ISA 220 that relates to the Quality Control of the Audit of Financial Statements, which establishes the Specific responsibilities that the public accountant in his or her exercise as an external auditor should have in respect of quality control procedures for audits of financial information. It was analyzed the information obtained from the surveys, obtaining as results that there is a lack of knowledge on the part of the Public Accountants that exercise as External Auditors especially in the responsibilities that the Work Partner has within his team, reason why it is concluded that this ignorance of The norm prevents you from assuming responsibility for the overall quality of the work you do.