Proyecto NIAS

8/18/2019 Proyecto NIAS

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IMPACTO DE LA IMPLEMENTACIÓN DE LAS NORMAS INTERNACIONALEDE AUDITORÍA EN LA REVISORÍA FISCAL EN COLOMBIA, A PARTIR DE LA

LEY 1314 DE 2009

Auxi i!"#$ %# I&'#$(i)!*i+&MARIANA ALE ANDRA FLORE- LAR.O

MARIA AN.ELICA PATI/O ORO-CODANIEL STEVEN RUI- ARENAS

LEIDY CAT ERINE VARELA TRU ILLO

UNIVERSIDAD LIBRE SECCIONAL PEREIRAFACULTAD DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y CONTABLESPRO.RAMA DE CONTADURIA P BLICA

PEREIRA RISARALDA201


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IMPACTO DE LA IMPLEMENTACIÓN DE LAS NORMAS INTERNACIONALEDE AUDITORÍA EN LA REVISORÍA FISCAL EN COLOMBIA, A PARTIR DE LA

LEY 1314 DE 2009

Auxi i!"#$ %# I&'#$(i)!*i+&

MARIANA ALE ANDRA FLORE- LAR.OMARIA AN.ELICA PATI/O ORO-CO

DANIEL STEVEN RUI- ARENAS

LEIDY CAT ERINE VARELA TRU ILLO

T"!5!67 %# I&'#$(i)!*i+& #& Au !, *787 "# ui$i(7 %# &7(! :i&! ;!"! !!$i)&!(u"! M7%# 7$ %# I&'#$(i)!*i+&

D7*#&(#

LU- ANDREA BEDOYA

UNIVERSIDAD LIBRE SECCIONAL PEREIRAFACULTAD DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y CONTABLES

PRO.RAMA DE CONTADURIA P BLICAPEREIRA RISARALDA

201

2


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CONTENIDO

pág.,

INTRODUCCION

1. DEFINICIÓN DE LAS NIAS................................................................................9

2. APLICACIÓN DE LAS NORMAS INTERNACIONALES DE AUDITORIA CORELACION A LA REVISORIA FISCAL....................................................................10

3. VENTAJAS Y DESVENTAJAS QUE TRAE LA IMPLEMENTACION Y ADOPCION DE LAS NIAS EN LA REVISORIA FISCAL EN COLOM IA..............1

3.1 VENTAJAS.........................................................................................................133.2 DESVENTAJAS.................................................................................................1!!. PRINCIPALES FACTORES DE IMPACTO EN LA APLICACIÓN DE LAS NIASEN COLOM IA........................................................................................................1"

". CONCLUSIONES.............................................................................................1#

$. RECOMENDACIONES.....................................................................................19

%. ANE&OS...........................................................................................................20I LIO'RAFIA........................................................................................................21

3


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'LOSARIO

R#'i$7"

Au%i(7"i!= () (* (:-6( ; 4 / 5 )4) (6á 4 / 8( (-*48 / ( () á - () 8( () - *( ( *-4 7/ 6- 4+ 8( ( ( p ()( - )( ( */) () - /) 74 - 4( /) 5 *- 7/ 6- ( 8()( ( ( p ()( - ( */) 4 =/) () - /) 74 - 4( /).

IASB=() 8 / g- 4)6/ 4 (p( 4( ( (* )( / p 4?- / 8( ()- /**- 5 -p 8( -/ 6-) 4 ( - 4/ -*() ( 4 7/ 6- 4+ 74 - 4( -.

IFAC= () 8 - / g- 4


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RESUMEN

E* (?4)/ 74) -* =- ?( 4 / ()(6p(B- / 8 - g - *- / ( () - p /7()4+ , 5- 8(86p*( 8 - 78 4/ 685 46p/ - ( 5 ( g - (*(?- 4- -* - 8 4 -6( )/*/) () - /) 74 - 4( /) ( g - (), 6( 4- -) 5 p( 8(B-) (6p ()-). S(- 8-* )(-)8 p-p(* ( (* á (- / - *( (* (?4)/ 74) -* ( ( 86p*4 / 68 =-

()p/ )- 4*4 - () ()p( - / 5 **(?- / *- / 6- 4?4 - 8( )( -p*4 -- 8-*6( (. E* p ()( ( p /5( / )( -)- ( *- 4 ?() 4g- 4/ (-*4-) 5 (* 46p- / 8( )( p/ ;-p ()( - p/ *- / ?( g( 4- - () -) / 6-). S( p8( ( ( 4 8( () ( p / ()/)( -)- á)4 -6( ( ( *-) ( ()4 - () g*/ -*() ( *-) (6p ()-) ( 64 - =- 4-8 - p/)4 *( 4 ?( )4+ (: - >( - 5 ( *- -p- 4 - 4+ ( */) 78 4/ - 4/) 5 ( 8 / ( */) p /7()4/ -*() ( R(?4)/ ;- F4) -*. C/*/6 4- ( ( () - ( / 4 8-(?/*8 4+ ( *- -8 4 / 4- 5 ( *-) / 6-) 4 ( - 4/ -*(), / )( p8( ( 8( - ((* () / / 464( / (* (6-, -* / - 4/ )( ( ( ( 7 ( - 5 - - - ( )

/ -*4 - p- - -)4 **(?- - - / 8 - (74 4( ( -8 4 / 4- / (?4)/ 4- 74) -*, p-)( ( 84( ( ( (6p*(- /) 5 p /7()4/ -*() -* -6( ( -p- 4 - /) p- - 8( () -

4) 4p*4 - p8( - () - 6á) -* 7 ( ( ( *- (-*4 - ( / /64 - ( 8 p-4) 5 ( *-(6p ()-), - (6á), 8( p8( - 86p*4 / *-) 78 4/ () ( / /* 5 74) -*4


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L-) N/ 6-) I ( - 4/ -*() ( A8 4 / 4- =- ( 4 / 8 *- g/ ( / 4 / 5- 8( )78( ( g( ( - / - ( / 74- 8 / ( (*(6( /) */) 8-*() 4 *85( *-)/ 6-) 4 -), / 6-) ( / /* ( -*4 - , / 6-) ( -8 4 / 4- ( 4 7/ 6- 4+

( ( / -) 8( p/ ;- g( ( - 8 -6 4/ -*g/ 8) / ( *- *- / (* R(?4)/F4) -*. S( p ( ( ( ()-* - *- (*(?- 4- ( 4 =-) / 6-), / )( ?- / - - 8 /( */) 7- / () ( *- -p*4 - 4+ 46p*(6( - 4+ ( *-) NIAS ( (*- 4+ -

R(?4)/ ;- F4) -*, */) -6 4/) 8( - - 8 - g( ( - á, */) p /) 5 / -) ( )846p*(6( - 4+ . T/ / () ( 46p- / ( *-) NIAS =- - / p4( p- - ()p( 8*- 8( (*R(?4)/ F4) -* p/ ;- **(g- - ()-p- ( ( 5- 8( () - 74g8 - () 8 4*4


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( 4( - - *- =/ - ( =- *- ( () ( (6-, () ( 4 , 8( - / */) (: - >( /))(- ( ( 4 /) ( C/*/6 4-, /6/ */) /*/6 4- /) )(- ( ( 4 /) ( (*(: ( 4/ -* 6/6( / ( =- *- ( -8 4 / 4-. L/ 8( )( p ( ( ( () 6/) - 5 - -

/ / ( *-) p 4 4p-*() ?( ->-) 5 ()?( ->-) 8( -( *- 46p*(6( - 4/ - /p 4/ ( *-) NIAS ( *- (?4)/ 4- F4) -* ( *-) (6p ()-) C/*/6 4- -), *-)

/6p-B4-) 8( / )( - -p ( 5 / **(?( - - / () -) / 6-) 8( - á(:p8() -) - p( ( g - () /p/ 8 4 - () ( (* 6( - / 4 ( - 4/ -*, 8( - á

/6/ (6p ()-) (( 4?/) 8( )( 84( ( -* -


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(?4)/ 74) -* ( ( ()- /**- )8 4-g +) 4 / / 6(>/ / / 4 - /6/ -8 4 / 4-/ -) 5 - - 8 - ( *-) ( -p-) 5 p / ()/) */) 8-*() () () 4 - /) p- - (**/ 58( 4 ( 8 - )(g8 4 - -


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E 8 68 / g*/ -*4/ ( */) )4) (6-) ( 4 7/ 6- 4+ 5 () - )(/ ?4( ( ( 8 / ( */) p 4 4p-*() 4 )86/) -* 6/6( / ( /6- ( 4)4/ ()

74 - 4( -) 5 ( / +64 -), )( ( 84( ( ( ( 8 / / 464( / 5 6- (>/ - ( 8- /( *- 4 7/ 6- 4+ 74 - 4( - p- - p/ ( () - *( ( )8 ?( - 4 - . E) p/ () /

)( /64( 8

( 84)4 /) 5 8-*4 - () p( )/ -*() 5 p /7()4/ -*() 8( ( ( ( ( 8 C/ - /p@ *4 / 5 A8 4 / -* (-*4( 4?/) 5 ( p / ( 464( /) 8( )( ( ( -* -


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C/ (* p-)- ( */) -B/) *- R(?4)/ ;- F4) -* )( =- / ?( 4 / ( 8 - p /7()4+(>( 4 - 5 -p*4 - - ( 8 - 7/ 6- 8( g( ( - / 74-


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p8( - -7( - 4( -) ( 4)4/ () 8( )/ /6- -) p/ */) g( ( () / >8 -)4 ( 4?-) ( 8 - /6p-B;-.

L- -p*4 - 4*4 - ( *-) / 6-) 4 ( - 4/ -*() ( -8 4 / 4- )( =- ( - 8-*6(( 7/ 6- *( - 5- 8( 68 =-) 74 6-) ( (?4)/ ;- 74) -* )( ( 8( - ( ( -p- (

- )4 4+ ( () -) / 6-) 5 )( () á -p- 4 - / p- - p/ ( /7 ( ( 8 6(>/(>( 4 4/ ( )8) 78 4/ () -); /6/ 8 6-5/ / /* ( */) p / ()/) 8( -=/ -

( ( -8 4 - .

S/ 68 =/) */) -)p( /) 8( (* R(?4)/ 74) -* ( ( á / )4 ( - ( (* 6/6( /8( (-*4 ( (* p / ()/ ( -8 4 / ;- 8( ?- () ( (-*4( 8 - (* p*- , (* ()- /**/ ( () (, (64 4 (* 4 -6( ( 4 7/ 6- 5 (?-*(?( /) p/) ( 4/ () - )8 ( (g-.

L-) / 6-) I ( - 4/ -*() ( A8 4 / 4-, )( ( ( -p*4 - ( - 8( / / */)( 8( 464( /) (* - ->/ )/*4 4 - / p/ (* *4( ( 5 ( / / - 4- - 8 -*(- / *4g- / 4-6( ( - */)(?4)/ () 74) -*(), -p*4 - *() - p- 4 (* 1H ( ( ( / ( 201$, 8( p ()

)( ?4 4/) - (6p ()-) 8( p( ( ( ( -* ' 8p/ 1 ( N/ 6-) ( I 7/ 6- 4+F4 - 4( - NIIF >8 / - (6p ()-) 8( p( ( ( ( -* ' 8p/ 2 NIIF p- - P56()p( /, p- - () ( @* 46/ -)/, 8( ( g- 6á) ( 30.000 SMMLV ( - 4?/) /, 6á)

( 200 - ->- / ().1

L/) (6á) (?4)/ () 74) -*(), () / (), - 8(**/) 8( p () ( )8) )( ?4 4/) -(6p ()-) (* ' 8p/ 2, p( / / - 4?/) 5 @6( / ( - ->- / () p/ ( ->/ (*/) /p() - () )(B-*- /) 5 - 8(**/) 8( =-g- -* ' 8p/ 3 NIIF (M4 /(6p ()-) , p/ á )(g84 -p*4 - /, ( (* ()- /**/ ( )8) - ->/), (6- / / 6- 4?/ ( *- L(5 !3 ( 1990 5 (6á) / 6-) ?4g( () - *- 7( =-, )4 -);*/ ()(- . 2

E () ( / ( ( 4 (-) p/ (6/) ( 4 8( *- -p*4 - 4+ ( *-) NIAS (p( ( (

*- (6p ()- p- - *- 8-* (* R(?4)/ F4) -* ( - p () - )8) )( ?4 4/) p( / ( 4g8-*7/ 6- *- /6p( ( 4- 5 (* p( 74* 8( *( 84( - - - )8 p /7()4+ p- - =- ( *- -@6á) /6p( 4 4?-.

1 = p / 4 ( (. / / 6-) 4 ( - 4/ -*() ( -8 4 / 4- 5 *- (?4)/ 4- 74) -*2 = p / 4 ( (. / / 6-) 4 ( - 4/ -*() ( -8 4 / 4- 5 *- (?4)/ 4- 74) -*

11


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3> VENTA AS Y DESVENTA AS ?UE TRAE LA IMPLEMENTACION YADOPCION DE LAS NIAS EN LA REVISORIA FISCAL EN COLOMBIA

E) (6-)4- - *- 4 ( 4 86 ( 8( g( ( - *- 8(?- / 6- 4?4 - ( 6- ( 4-/ - *( 5 p 4 4p-*6( ( ( *- R(?4)/ ;- F4) -* / () / )( p8( ( / *8

68 =-) /)-) p( / */ 8( )( ()(- - - - p 4 4p-*6( ( ( () ( -p; 8*/ )/

12


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*-) ?( ->-) 5 ()?( ->-) 8( () ( 4p/ ( / 6- 4?4 - p8( ( **(g- - (>- -4?(* p /7()4/ -* 5 (6p ()- 4-* -* 6/6( / ( 46p*(6( - *-).

3>1 VENTA ASL- 46p*(6( - 4+ ( *-) / 6-) 4 ( - 4/ -*() ( 4 7/ 6- 4+ 74 - 4( -C/*/6 4- p/ á -( ?( ->-) ( /6p( ( 4- 7 ( ( - / /) p-;)() 5- 8( )(=- *- - ( 8 64)6/ *( g8->(, p/ */ 8( */) () - /) 74 - 4( /) ( ( á )(

(-*4/ -*g8 -) / 4 4/ () 5 ( 8( 464( /) () - *( 4 /) ( / ( ()/ 6- 4?4 - , *-) NIAS 4 (6( - - *- - )p- ( 4- ( */) 4 7/ 6() 74 - 4

7- 4*4 - - *- *( 8 - 5 - á*4)4) ( */) 64)6/), p( 64 4 á - *-) (6p (C/*/6 4- -) p/)4 4/ - )( ( (* 6( - / 4 ( - 4/ -*, 4 (6( - - *

/6p- - 4*4 - ( ( (6p ()-) /*/6 4- -) 5 (: - >( -), 4 - - ( 4 4*47- 4*4 - - (* - ()/ -* )4) (6- 74 - 4( / (- / /p/ 8 4 - () ( 4 ?( )4+ .

D( / ( *-) ?( ->-) -6 4 )( p8( ( ( 4 8( *-) NIAS -58 - - - *-- 6/ 4/ -64( / ( (* p / (( (?4)4+ ( / /* 4 ( /, )( p/ á 4)64 84 */) 7 -8 () -* 4 ( 4//6p-B;-, )( ( á 8 - 6(>/ /68 4 - 4+ ( ( (?4)/ () 74) -*() 5 *4( ()

-86( - - *- /6p( 4 4?4 - ( */) p /7()4/ -*() ( *- (?4)/ ;- 74) -* - 4?- 4/ -* ( 4 ( - 4/ -*.

3>2 DESVENTA AS

13


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L-) ()?( ->-) 6á) /68 () ( *-) NIAS )/ */) / ) á 8*/) )/ 4/ 8* 8 -*() p/ *- - )7/ 6- 4+ 5 (* 4?(* 8( 46p*4 - ( */) á6 4 /) p /7()4/ -*() 5 - - 64p/ */ 8( =/5 ( ;- - 4?(* () 8 4- 4* *-) 8 4?( )4 - () ( ( 8) - -6 4

( ( ( / ( )8 p( )86 *-) / 6-) 4 ( - 4/ -*() ( -8 4 / 4- p- - () 468*-*- /6p( ( 4- () 8 4- 4* 5 g- - 4


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R(?4)/ ;- F4) -* () -) *(5() 5 ( ( /) p( 64 4 á =- ( (* -6p/ / - *( 8-6p/ 6á) -6p*4/ 5 /6p ( )4 *(, - )p- ( ( 5 /6p- - *( - )8 ?(( ( (* (6- ( *-) NIAS.

C/6/ )- (6/) 8( ( *- p- ( 4 8 - 4- ( 8() / p-;) (* () - / )( / ?4( ( ((* )/ 4/ 4 ?4)4 *( )4 -p/ ( 5 / g - () ( (74 4/), *- 46p*(6( - 4+ ( *-) N=- á 8( ?- 4/) )8>( /) ( ( (**/) */) (6p*(- /), 4 ?( )4/ 4) -) 5 (* 64)6/() - / ( g- - ()/ 4 ( / - *- 4 7/ 6- 4+ 74 - 4( - ( 8 - /6p-B;- () ()( á / / 7- / 4 4 ( ( ( *- -p*4 - 4+ ( *-) NIAS.

O / 7- / 685 46p/ - ( 5 8( )( ( ( ( ( 685 ( 8( - () (* -86( / (*g - / ( / 74-


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)/ 4( - (* 86p*464( / 5 *(g-*4 - 8( ( ( 6- 47() - (* R(?4)/ F4) -* 5 8( / >8 / / *-) NIAS )/p/ - , /6p*(6( - 5 ()p-* - *- ( 4 4*4

/6p( ( 4-, 4 - 5 p /7()4+ ( ) (.3

L- NIA 200 6( 4/ - () /) ( 8( 464( /) 8( (* -8 4 / / R(?4)/ F4) -* ( (( ( ( 8( - -* 6/6( / ( ()- /**- *- -8 4 / 4- - */) () - /) 74 - 4( /)

() /) ( 8( 464( /) )/1. R( 8( 464( /) ( 4 - (*- 4?/) - *- -8 4 / ;- ( () - /) 74 - 4( /)2. E) (p 4 4)6/ p /7()4/ -*

3. J84 4/ p /7()4/ -*

!. E?4 ( 4- ( -8 4 / ;- )874 4( ( 5 - ( 8- - 5 4()g/ ( -8 4 / ;-

5. R(-*4/ *- 7-* -( / / 464( / ( */) R(?4)/ () 74) -*() - ( - ( *-) NIAS 5- )(- p/ 8( / )(-p- 4 - / p/ *- 7-* - ( 4 ( ) ( () ( (6- =- ( 8( (* - ->/ 8( () ((-*4


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> CONCLUSIONES

• L-) / 6-) 4 ( - 4/ -*() ( *- (?4)/ ;- 74) -* ( ( )( -p*4 - -) ( *--8 4 / 4- ( */) () - /) 74 - 4( /) 5 / - -p - 4+ ( ()- 4- - *- -8 4 /

( / - 4 7/ 6- 4+ 5 )( ?4 4/) (*- 4/ - /).

• L- 7-)( ( / ?( g( 4- ( *-) NIAS ( *- R(?4)/ 4- F4) -*, / 4g4 - 8 g -( / p- - - - 8 / ( */) p /7()4/ -*() 8( ?-5- / 8( )( () (()(6p(B- / /6/ (?4)/ () 74) -*(), () / / )/*/ )( - p/ *-

4 ( - 4/ -*4


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74 - 4( /) 5 - 8 4 -6( ( ( () - -* -6( ( -*474 - / ( / / 464( / ( *-) NIAS.

• L- 46p*(6( - 4+ ( *-) NIAS p8( ( / 4 84 - 8( *- 4 7/ 6- 4+ (

() - /) 74 - 4( /) p8( - )( p ()( - - ( 7/ 6- 6á) / 74- *( 5 / 86- g( ( ( / 6; 46/ p( / p- - () / )( ( 84( ( / - / R(?4)/ ()74) -*() 8( ( g- 8 / / 464( / 6á) -6p*4/ )/ ( *-) / 6-).

• E* 46p- / ( *- 46p*(6( - 4+ ( *-) NIAS 4( ( 8( ?( / (* -6 4/ ( *7/ 6- ( 8( )( (-*4


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)/*-6( ( (p( ( ( *- -p- 4 - 4/ / *- 8( 8( ( - - 8 / ( */)p /7()4/ -*() ( (* (6-.

• S( 8) - 8 - 6-5/ -p( 8 - 5 4)p/)4 4+ -* -6 4/ p- - 8( */)

p /7()4/ -*(), ()p( 4-*6( ( */) (?4)/ () 74) -*(), 6(>/ ( (* p( 74* p /7()4/ -5 )( 4)p/ g- - /6p /6( ( )( -@ 6á) / *-) /6p-B;-) p- - *-) 8(- ->- , =- 4( / 8( )8 p /7()4+ )(- 6á) /6p( 4 4?- 5 ( g- 8 6-5/

-* - ( - 4?(* 4 ( - 4/ -*.

• D- / (* -* - ( 8( 4( ( *- / ?( g( 4- - NIAS )( ( /64( - 8( (*(?4)/ 74) -* =-g- 8 - -8 /(?-*8- 4+ ( )8 (>( 4 4/ p /7()4/ -* 5 - ->( 6

( )8 ()(6p(B/ *- / -* 5 8( p- - (**/ /64( ( - / / ( - ( - (*( ( / 302 ( 201" 5 *-) NIAS 8( ( ( á -p*4 - p- - 8( p8( - / -/ */) ( 8( 464( /) 5 8-*4 - () (:4g4 /) p- - -* 74 .

> ANE OS

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BIBLIO.RAFIA

L(5 131! ( 2009

D( ( / 0302 ( 201"

= p) -p ( (( *4 (-.8 (-.( 8. / (?4) -) 4 (:.p=p - ?( )4- ... 10$%0

= p KKK.>-?( 4- -.( 8. / p( )/ -*() = ( 68 ( /? 6(6/ 4-) (? 74) -*4 6-) (?( /) (? 74) -* 1( ( 8( / (? 74) -* UC//p( - 4?- ( 5M/5-.

= p / 4 ( (. / / 6-) 4 ( - 4/ -*() ( -8 4 / 4- 5 *- (?4)/ 4-

= p -/ -8 4 / (). /6 4-) 4-200

20

https://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/.../10670http://www.javeriana.edu.co/personales/hbermude/nov/memorias_rev_fiscal_foro_firmas/eventos_rev_fiscal/1er_encuentro_rev_fiscal/UCooperativaHenryMoya.pdfhttp://www.javeriana.edu.co/personales/hbermude/nov/memorias_rev_fiscal_foro_firmas/eventos_rev_fiscal/1er_encuentro_rev_fiscal/UCooperativaHenryMoya.pdfhttp://occidente.co/normas-internacionales-de-auditoria-y-la-revisoria-fiscal/http://aobauditores.com/nias/nia200https://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/.../10670http://www.javeriana.edu.co/personales/hbermude/nov/memorias_rev_fiscal_foro_firmas/eventos_rev_fiscal/1er_encuentro_rev_fiscal/UCooperativaHenryMoya.pdfhttp://www.javeriana.edu.co/personales/hbermude/nov/memorias_rev_fiscal_foro_firmas/eventos_rev_fiscal/1er_encuentro_rev_fiscal/UCooperativaHenryMoya.pdfhttp://occidente.co/normas-internacionales-de-auditoria-y-la-revisoria-fiscal/http://aobauditores.com/nias/nia200


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= p KKK.(-74 .( 8. / () 8(*-) - 64 4) - 4/ / )8* / 4// - *( D/ 86( ) N/ - 20 ( 20C*-)( 2023 20NORMAS20INTERNACIONALES 20DE 20AUDITORIA 20 NIAS .p 7

= p - 8-*4 ()(. /6 - 8-*4 - 2009 0# 19 *- (?4)/ 4- 74) -* / )/*/p/ *-) / 6-) ( -)(g8 -64( / ( *- 4 7/ 6- 4/ ( *- *(5 131!

= p -p ( (( *4 (-.8 (-.( 8. / (?4) -) 4 (:.p=p - ?( )4- - 4 *( ?4(K1 10$%0

= p INCIDENCIA 20DE 20LAS 20NIIF 20EN 20LA 20REVISORIA20FISCAL 20 - ( 20O 4< 20 ! .p 7

= p (?4) -).8(: ( - /.( 8. / 4 (:.p=p / - - 4 *( /K */- 131%

= p KKK.-8 4 / ()./ g. / / ( / 6-) 4 ( - 4/ -*() ( -8 4 / 4

21
http://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://actualicese.com/actualidad/2009/08/19/la-revisoria-fiscal-no-solo-se-regiria-por-las-normas-de-aseguramiento-de-la-informacion-de-la-ley-1314/http://actualicese.com/actualidad/2009/08/19/la-revisoria-fiscal-no-solo-se-regiria-por-las-normas-de-aseguramiento-de-la-informacion-de-la-ley-1314/http://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/article/viewFile/11711/10670http://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/article/viewFile/11711/10670http://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://www.eafit.edu.co/escuelas/administracion/consultorio-contable/Documents/Nota%20de%20Clase%2023%20NORMAS%20INTERNACIONALES%20DE%20AUDITORIA%20(NIAS).pdfhttp://actualicese.com/actualidad/2009/08/19/la-revisoria-fiscal-no-solo-se-regiria-por-las-normas-de-aseguramiento-de-la-informacion-de-la-ley-1314/http://actualicese.com/actualidad/2009/08/19/la-revisoria-fiscal-no-solo-se-regiria-por-las-normas-de-aseguramiento-de-la-informacion-de-la-ley-1314/http://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/article/viewFile/11711/10670http://aprendeenlinea.udea.edu.co/revistas/index.php/adversia/article/viewFile/11711/10670