Publicación:

Preparación y habilitación de pruebas de auditoría para presentar ante la corte

Resumen

The preparation and qualification of the audit tests are an essential part when it comes to highlighting the importance of financial information, within the development of a specific investigation in a fraud committed to the finances of a company, which does even more It is important to properly prepare the audit evidence at the legal level, in order to clarify any type of economic fraud. Therefore, in this article of reflection, it seeks to analyze the preparation and authorization of audit evidence to present before the court. Methodologically, it is a descriptive and qualitative study, based on the collection of the greatest amount of information that allows an adequate preparation and qualification of the audit tests, in order to obtain optimal and efficient results. The results of the study show the importance of preparing and enabling audit tests, following the respective procedure, based on current regulations.