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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| Autores principales: | , |
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| Formato: | Online |
| Lenguaje: | español |
| Publicado: |
Universidad Francisco de Paula Santander
2017
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| Materias: | |
| Acceso en línea: | https://revistas.ufps.edu.co/index.php/profundidad/article/view/2291 |
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| Sumario: | 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. |
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