Publicación: Responsabilidad del revisor fiscal en los fraudes tributarios en las empresas
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The present work was carried out with the purpose of establishing what is the responsibility of the tax auditors in the tax frauds in Colombia, through the work an approach is made to the different models used by the Fiscal Auditor to carry out the tax audit, they are described the most common mistakes made by companies when making tax returns, on the other hand, an approximation is made to the different forms of tax fraud in Colombia which with Law 1819 of 2016 are described in two, omission of withholding agent , omission of assets or inclusion of nonexistent liabilities, finally establishes what is the responsibility of the Statutory Auditor in the tax frauds carried out by the companies in Colombia. For the development of the work we chose to use a qualitative methodology which was used to describe and interpret the analysis of the information collected through the techniques used for the data collection; the literary review and the interview with accountants and reviewers.