Análisis De La Nia 500: Procedimientos Para La Obtención De Evidencia En Auditorías Financieras
This article is aimed at students or trainee auditors who wish to strengthen their knowledge or resolve doubts regarding the application of financial audits. It addresses important topics of ISA 500, focusing on the audit procedures for obtaining evidence, as this is a crosscutting issue that audito...
- Autores:
-
Cristancho Cardenas, Jonnathan Alberto
- Tipo de recurso:
- Tesis
- Fecha de publicación:
- 2025
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/12192
- Acceso en línea:
- https://repositorio.uan.edu.co/handle/123456789/12192
- Palabra clave:
- Evidencia de auditoría
procedimientos
suficiencia
Adecuación
relevancia
confiabilidad
confirmación externa y procedimientos sustantivos
Audit evidence
procedures
sufficiency
Adequacy
relevance
External confirmation and substantive procedures
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | This article is aimed at students or trainee auditors who wish to strengthen their knowledge or resolve doubts regarding the application of financial audits. It addresses important topics of ISA 500, focusing on the audit procedures for obtaining evidence, as this is a crosscutting issue that auditors use to support their opinion. The standard discusses two key characteristics: sufficiency, which refers to the quantity, and appropriateness, which refers to the quality of the evidence. |
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