Publicación: Incidencia de la auditoría integral en el dictamen del revisor fiscal
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The comprehensive audit goes beyond a financial or economic audit which focuses on evaluating the set of processes used by a company, seeks to determine the efficiency, effectiveness, and economy with which the available resources of an organization are managed for the achievement of your objectives. Taking into account that the integral audit exercises a total coverage task, born of a continuous process that starts from the origin of the operation, it is maintained during its development and finishes with its demise; the result obtained, which is evidenced through the accounting and the information generated by it. Through the statutory audit, control and monitoring is established, subject to the generally accepted auditing standards, it is responsible for issuing financial statements, reviewing and systematically evaluating the components that make up internal control. The present research project was made with the objective of identifying the impact of the integral audit in the fiscal review. The methodology applied was the primary sources, obtained in books, journals, questionnaires, theses and documents aimed at the disclosure of facts related to the Statutory Auditor, norms, decrees laws and others that regulate the work of the fiscal auditor at the time of giving his opinion, a documentary descriptive investigation of information was carried out in diverse sources. As a conclusion according to the inquiry made, it can be deduced that the integral audit is a fundamental part to be taken into account at the time of the opinion of the fiscal auditor.