Publicación: Impacto de las NIAS en el ejercicio de la revisoría fiscal en Colombia
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In the current research project we seek to understand and interpret the impact of the international auditing standards IAS fiscal auditor, for this, the inquiry is supported in the systematic analysis of the literature with a descriptive approach, which allowed to obtain the most relevant information in this regard , Also found that in Colombia the people who are required to apply the ISAs are the companies belonging to group 1 and group 2 and not belonging to group 1 and wish to apply it, in turn the legal framework that govern these standards are Law 1314 of 2009 which is in force with the regulatory decree 0302 of 2015, where the fiscal reviewers have the practical theoretical knowledge necessary to be competitive based on professional ethics. In general terms, ISAs are part of the convergence of financial information that is currently happening globally, so adapting to these changes is key for companies, governments and tax auditors. On the other hand, it is suggested that reviewers should update and for universities they should also be at the forefront in curricular processes to be able to form the growing demand in the ISA effectively.