The statutory audit in Colombia

The Statutory Auditor in Colombia, is the center of debates within the Colombian accounting community. This essay is based on research conducted in the statutory audit in Colombia against its regulatory and facing the implementation of IFRS, International Financial Reporting Standards - IFRS (IFRS acronym in English) ,; taking into account the weaknesses present auditor profession in Colombia. A study of the existing regulations governing the statutory audit in the country, in order to establish the effectiveness of the same, as the main factor affecting the continuity of this body control was performed. Then direct and indirect variables that affect the loss of credibility of the exercise of the auditor, as a result of their actions against liability delegated by the state were raised. Finally, a comparison was made between the different fields of action, where they can play in professional accounting, with the aim of rescuing the need to control and supervise the operations of an organization, which are the backbone of the economy of a country.

• Autores: Rengifo Figueroa, Sandra Milena
• Fecha de publicación: 2014
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/13056
• Acceso en línea: https://hdl.handle.net/10654/13056
• Palabra clave: REVISORIA FISCAL - COLOMBIA; AUDITORIA ADMINSITRATIVA - COLOMBIA; Tax Audit; Generally Accepted Accounting Principles; Social Practice; Accounting; State Intervention; Revisoría Fiscal; PCGA: Principios de Contabilidad Generalmente Aceptados; Práctica Social; Contaduría Pública; Intervención Estatal
• License: http://purl.org/coar/access_right/c_abf2