{"id":13137,"date":"2025-12-17T07:04:00","date_gmt":"2025-12-17T12:04:00","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=13137"},"modified":"2026-03-11T23:07:04","modified_gmt":"2026-03-12T04:07:04","slug":"evidencia-de-auditoria","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/auditoria\/2025\/12\/evidencia-de-auditoria\/","title":{"rendered":"\u00bfQu\u00e9 es la evidencia de auditor\u00eda?"},"content":{"rendered":"\n<div style=\"position:relative;padding-top:max(60%,800px);height:0;width:100%\"><iframe allow=\"clipboard-write\" sandbox=\"allow-top-navigation allow-top-navigation-by-user-activation allow-downloads allow-scripts allow-same-origin allow-popups allow-modals allow-popups-to-escape-sandbox allow-forms\" allowfullscreen=\"true\" style=\"position:absolute;border:none;width:100%;height:100%;left:0;right:0;top:0;bottom:0;\" src=\"https:\/\/e.issuu.com\/embed.html?d=evidencia_de_auditoria&#038;pageLayout=singlePage&#038;u=incp\"><\/iframe><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-93663c45-93e0-4d97-8028-69fa43fed659\" href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2025\/12\/evidencia-de-auditoria.pdf\">evidencia de auditoria<\/a><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2025\/12\/evidencia-de-auditoria.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-93663c45-93e0-4d97-8028-69fa43fed659\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En un encargo de auditor\u00eda, el auditor planifica y ejecuta procedimientos que le permitan obtener una base s\u00f3lida para emitir su opini\u00f3n sobre la razonabilidad de los estados financieros. Para ello, dise\u00f1a y aplica pruebas de auditor\u00eda que le ayuden a reunir evidencia suficiente y adecuada.<\/p>\n","protected":false},"author":11,"featured_media":13141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[520,5],"tags":[],"class_list":["post-13137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria","category-contenidos"],"views":481,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/13137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=13137"}],"version-history":[{"count":4,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/13137\/revisions"}],"predecessor-version":[{"id":14180,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/13137\/revisions\/14180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/13141"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=13137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=13137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=13137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}