Publicación: Impacto de las normas de aseguramiento de la información, frente a empresas, estudiantes y profesionales de Contaduría Pública del Magdalena
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This analysis uses the methodology of literature review information and makes reference to the standards of assurance of information as part of the process of convergence at the global level, this is set as primary end observed, the impact or involvement of this standard in relation to businesses, students and professionals in the Department of Magdalena, having as initial reference the national context of our country. Also sets the legal framework that regulates the assurance standards of information and the level of knowledge of students and professionals from public accounting against this change. It seeks to take into account recent changes in accounting matters and consistent processes of transmission of the information at the time of the implementation of this process. It is important that companies, students and professional public accounting takes into account that they are the main protagonist, that they must realize in unlearn and learn new things that allow them to be competitive and adapt to the new changes offering the current market.