Publicación:

Riesgos en el encargo de auditoria al evaluar las políticas contables

Resumen

The risks in the audit when evaluating accounting policies, is presented in different circumstances such as: the way in which the board of directors manages its internal control, at the moment in which the auditor decides to perform the audit of the adequacy of the policies accountants, without prior planning or with the proper management of the tools, and audit techniques. This article analyzes the risk in the commission of an audit when evaluating accounting policies through a risk assessment matrix. From the methodological approach, the research is supported by preliminary research on risks and accounting policies; At the documentary level, the article analyzes the Information Assurance Standards –NAI- and the International Financial Reporting Standards –NIIF-, contained in decrees 2420 of December 2015. The results show that in the audit of accounting policies there is a need to perform the proper procedure for the assignment, taking into account and assessing the risks that may arise, it is important to keep in mind that between better planning, the probability of risks is lower in the audit assignment, there are different types of risks , as well as different types of risk levels and probabilities in the process of an audit of accounting policies.