Caracterización de las cancelaciones, sanciones y multas impuestas por la junta central de contadores a firmas de auditoría 2014-2016
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Date
2021-07-26
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La presente investigación busca sensibilizar y brindar una reflexión a través del estudio y análisis de los cinco casos reportados en la Junta Central de Contadores a las firmas de auditoría y a los contadores públicos involucrados, reflexionando sobre la responsabilidad que acarrea el tener la tarjeta profesional y dar fe pública ante la sociedad, pues al faltar a este gran principio moral no solo es una falta en contra de las empresas, la sociedad ni al profesional es faltarle a la persona que se es y al ser humano mismo. Para tal efecto se realiza una revisión sistemática de literatura y estudio de caso. Obteniendo como resultado con el análisis de estos casos que a la falta de carácter de algunos profesionales contables se presentan casos de corrupción y escándalos financieros, ya que el profesional involucrado no posee la capacidad de confrontar al empresario y dar su punto de vista para evitar posibles fraudes financieros o en caso contrario se convierte en cómplice de diferentes delitos faltando así a su ética profesional.
This research seeks to sensitize and provide a reflection through the study and analysis of the five cases reported in the Central Board of Accountants to the audit firms and public accountants involved, reflecting on the responsibility that comes with having the professional card and give public faith to society, because failure to this great moral principle is not only a fault against companies, society or the professional is to miss the person you are and the human being itself. To this end, a systematic review of literature and case studies is carried out. Obtaining as a result of the analysis of these cases that the lack of character of some accounting professionals presents cases of corruption and financial scandals, since the professional involved does not have the ability to confront the businessman and give his point of view to avoid possible financial frauds or otherwise becomes an accomplice to different crimes thus failing their professional ethics.
This research seeks to sensitize and provide a reflection through the study and analysis of the five cases reported in the Central Board of Accountants to the audit firms and public accountants involved, reflecting on the responsibility that comes with having the professional card and give public faith to society, because failure to this great moral principle is not only a fault against companies, society or the professional is to miss the person you are and the human being itself. To this end, a systematic review of literature and case studies is carried out. Obtaining as a result of the analysis of these cases that the lack of character of some accounting professionals presents cases of corruption and financial scandals, since the professional involved does not have the ability to confront the businessman and give his point of view to avoid possible financial frauds or otherwise becomes an accomplice to different crimes thus failing their professional ethics.
Description
Identificar las causas de las cancelaciones, sanciones y multas aplicadas por la Junta Central de Contadores a las firmas de auditoría en Colombia durante los años 2014 a 2016.
Keywords
Ética, Junta Central de Contadores, Sanciones, IFAC, NIAS