Publicación:

Diagnóstico de cambios generados con la implementación de la norma internacional de trabajos para atestiguar (ISAE 3000) en el ejercicio de la revisoría fiscal

Resumen

The present work seeks to inform the Public Accountants and Fiscal Reviewers; the essential guidelines, principles and procedures to give guidance when making an assurance assignment under the standard of ISAE 3000 (Work to attest other than audit and historical financial information). This assurance standard focuses on the public accountant or fiscal auditor being able to deliver reports on other types of relevant information other than financial information, with a reasonable or limited degree of security and well-structured risk management, on assignments of: Performance of the entity, indicators of efficiency and effectiveness, internal control and information systems, corporate governance, corporate social responsibility report, compliance and regulations, human resource practices, capacity or. Therefore, this work discloses to public accountants, tax auditors and auditors, the differences that arise when issuing a report under this assurance standard, its importance, scope and current knowledge about the topic.