Categoría: Auditoría

2019 internal audit capabilities and needs survey

Embracing the Next Generation of Internal Auditing Now is the time to commit to the journey to evolve into a next-generation internal audit function. While this journey will be prolonged and marked with steep challenges, it is absolutely imperative given the intensifying nature of the digital transformation underway in the rest of the organization and…
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Proposal would pave the way for a new attestation service

A proposal issued Friday by the AICPA Accounting and Review Services Committee (ARSC) would result in flexibility provided to practitioners in performing and reporting on a procedures and findings service. Under Proposed Statement on Standards for Attestation Engagements, Selected Procedures, practitioners would be permitted to perform procedures and report in a procedures and findings format beyond what’s…
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Nordic federation of accountants proposes a new standard for the audit of smaller entities

Earlier this month, the Nordic Federation of Accountants (NRF) published a consultation on a new Standard for Audits of Smaller Entities (SASE) that, if finalised, will apply in Norway, Sweden, Iceland, Finland and Denmark. We’re concerned about smaller entity audits Smaller entity audits have been a central ICAEW concern for over a decade. There has been a…
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Auditor rotation may actually inhibit skepticism

While enhanced skepticism is a key argument for requiring auditor rotation, a new report suggests that what really happens is the opposite. An intricate experiment reported in a leading accounting journal has cast new light on a contentious issue regarding the auditing of financial statements — namely, whether companies should be required to periodically change…
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New auditing standards to help regain trust in the profession

Without trust, there can be no growth. Although the auditing profession has played a significant role in establishing trust for centuries, in the wake of the global financial crisis, concerns have been raised about relevance and the value of auditors’ work. While our work allows us to express opinions on the fairness of financial information…
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Los desafíos del pensamiento crítico

El pensamiento crítico es una de las características más buscadas en un auditor interno por parte de los Directores de Auditoría Interna.  

El auditor interno ante los desaciertos de la administración

El presente artículo tiene la finalidad de resaltar la importancia que implica el adecuado y estricto cumplimiento de las normas y el código de ética del auditor interno, con el fin de evitar que, ya sea por falta de profesionalismo o solo por pretender conservar nuestro trabajo, adulemos y digamos únicamente lo que la alta…
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Roles permitidos a los auditores internos en el ERM

Roles principales: Revisar gestión de riesgos claves. Evaluar elaboración de informes sobre gestión de riesgos. Evaluar proceso de gestión de riesgos. Otorgar aseguramiento sobre la evolución correcta de los riesgos. Otorgar aseguramiento respecto al proceso de gestión de  riesgos.

SME acquisitions and the added value of a registered auditor

In Belgium, small- and medium-sized entities (SMEs) represent 97% of companies and 55% of jobs. An acquisition of an SME is a true challenge, and approximately 320,000 enterprises are expected to be taken over between now and 2020. If barriers—in particular those of a fiscal, financial, and psychological nature—can constitute obstacles, it seems that hiring…
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Clarified auditing standards: materiality in planning and performing an audit

 The following requirements are excerpted from AU-C Section 320 (the complete section should be read for a thorough understanding of materiality concepts): 10 When establishing the overall audit strategy, the auditor should determine materiality for the financial statements as a whole. If, in the specific circumstances of the entity, one or more particular classes of transactions, account…
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