Publicación:

La responsabilidad social del contador público en el contexto de la revisoría fiscal

Resumen

The Statutory Auditor must act as a control and oversight body, responsible for developing and executing a critical, systematic and detailed analysis of the financial, management and legal information systems of the companies. The present work describes the social responsibility of the public accountant in the context of the Statutory Auditor. For which academic reflections have been addressed from different perspectives such as social accounting, accountability of fraud by accountants, ethics from the accounting perspective and the fiscal reviewer, versus social responsibility, taking into account the experiences obtained in entities national The methodology used is qualitative, giving rise to the opinions of the participants in it, which result in the allocation of resources to be monitored by the stakeholders. In conclusion, the statutory auditor is inscribed in social responsibility, to the extent that it acts on its objectives related to interest groups, in its capacity as agent of control and control.