Publicación: NIAS en el ejercicio profesional del contador
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Filiación Institucional
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
In the present investigation, a systematic review of the literature is made, with a descriptive approach as a methodological framework that allows to know the purpose of the International Standards of Audit (NIAs) in the professional practice of the accountant. The main findings were the impact of a business level, which shows the need to reduce the risks associated with fraud as a result of implementing the standard, as well as to establish the responsibilities of large companies that the process of a classification are obligatory (not all) To its implementation. In addition to establishing characteristics such as the suitability and professional ethics, as well as the theoretical knowledge and the importance of these in the professional exercise.