Publicación:

Estrategia global y plan de auditoría en la auditoria financiera de la ferretería el Sol Naciente S.A.S. de conformidad con las NIAS

Resumen

The purpose of this paper is to address a global strategy and audit plan applying the International Standards on Auditing (ISAS) that have been adopted in Colombia. For the above, the company FERRETERIA EL SOL NACIENTE S.A.S. was based, demonstrating the responsibility and commitment that the auditor has at the time of planning and executing the audit. It should be noted that the auditor must have full clarity of the guidelines to be followed, establishing the resources that will be used for the correct execution of the audit. Once the proper planning is carried out, the financial statements and the duly supported working papers are reviewed, the necessary evidence will be obtained to express an opinion and issue a final report. Finally, the NIA 200,230,300 was based on the Code of Professional Ethics, Law 1314 of 2009, Decree 302 of February 2015 and finally Decree 2270 of 2019.