Publicación:

La aplicación de las NIA´S para la preparación del dictamen del revisor fiscal

Resumen

The tax audit in Colombia is considered one of the main generators of public trust, which by ensuring the proper conduct of the financial statements of the different companies in the country and their constant reporting to public entities, gives public faith on the good make the same. But with the entry of insurance regulations into the country, the work of the fiscal reviewer is threatened by the elimination of the standards that make this possible, generating doubts about its continuity, the work of the reviewer has been continuously adapting to the regulatory changes that they have been given, but which have always taken into account this for their preparations, something that did not happen, decisions were made that were of great impact and the functions of this, leaving aside the primary tasks in their actions, and in its objectives. The points touched in the work give evidence of the effects that the implementation of the Nias brings in the scope of the reviewer, in this not only the adverse ones are touched, but also the positive ones showing that although the Nias in their field of application lack Many factors that can ensure the good performance of the audit of the accountant can also help improve characteristics in the work of the professional, more from a point of view of auditor of control than monitoring, but maintaining some of the objectives of the Fiscal Auditor .