Publicación:

Norma internacional de auditoria 402: consideraciones de auditoría relativas a una entidad que utiliza una organización de servicios

Resumen

Summary this article highlights the importance of the implementation of the International Standards on Auditing-NIA, especially the NIA 402, which regulates the regulations on the responsibility of the auditor, of the user entity to obtain sufficient and adequate audit evidence when the entity the user uses the services of one or more service organizations. To address the issue of the implementation of the ISAs that are mandatory under Decree 320 of 2015, it is stated that it is an audit, the objectives of the auditor; then the definition of NIA is presented to establish the audit standards are the minimum quality requirements, relating to the personality of the auditor, the work he performs and the information he provides as a result of his work. Additionally, the general aspects of NIA 402 are highlighted and it is explained that this NIA-402 is necessary when dealing with the responsibility of the user entity auditor to obtain sufficient and adequate audit evidence when the user entity uses the services. From one or more service organizations, in a nutshell it is made clear that the purpose of this International Auditing Standard (NIA-402) is to establish standards and give guidelines to an auditor when the entity uses a service organization.