Publicación:

Cartilla de apoyo en la implementación de normas internacionales de auditoria en el municipio de Arauca

Resumen

This research work analyzes and gathers the different issues that accountants, auxiliary accountants and students should take into account about the International Auditing Standards, in regard to the new context of convergence to the international rules of accountability. It refers to the matters that the auditing professionals should apply in their daily work, as well as the reports, auditing papers and final reports which are done to the owners of the companies they work for. Through this Support Book we pretend to facilitate the knowledge of the basic concepts of the Auditing in Colombia and abroad, bringing examples and patterns of auditing, which make the learning easier for all its readers.