Importance of quality control about nia 220 audit companies

his  article  aims  to  identify  and  analyze  the  knowledge  of  different  concepts  of  quality,  control,  theimportance  of  the  quality  of  audit  firms  when  providing  their  professional  services;  taking  as  reference  the  qualitystandards according to international standards in th...

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Bibliographic Details
Main Authors: Gamboa Suarez, Ramiro, Jiménez Rodríguez , Luis Alfredo
Format: Online
Language:Spanish
Published: Universidad Francisco de Paula Santander 2017
Subjects:
Online Access:https://revistas.ufps.edu.co/index.php/profundidad/article/view/2291
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Summary:his  article  aims  to  identify  and  analyze  the  knowledge  of  different  concepts  of  quality,  control,  theimportance  of  the  quality  of  audit  firms  when  providing  their  professional  services;  taking  as  reference  the  qualitystandards according to international standards in the audit of financial statements. The foregoing in order to evaluatethe  execution  of  the  work  of  both  the  auditor  and  the  auditing  firms,  where  it  is  sought  to  see  competencies  and responsibilities to establish control systems that guarante equality financial information,tounderstand these processes the starting point is established International Audit Standard 220 and some international interpretations that allow usto have aholistic view of the processes and methodologies inherentin the execution,developmentand quality control system of the auditfirms.