Auditoria y aseguramiento de la información contable: competencias profesionales bajo estándares internacionales
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Date
2022-12
Authors
Méndez Pérez, Olga Mercedes
Garavito Arévalo, Alba Constanza
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Publisher
Corporación Universitaria Minuto de Dios
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En Colombia ha sido fundamental para los profesionales en materia Contable y tributarias la capacidad de tener una actualización constante en temas Internacionales como lo son las NIA (Norma Internacional de Auditoria, ley 1314 de 2009), permitiendo así que el profesional se más competitivo y además que este perfil cuenten con los principios generales de ética profesional, por ello el objetivo de esta investigación es generar un acercamiento conceptual hacia la auditoria y el aseguramiento de la información contable, y su relación con las competencias profesionales; así mismo, determinar cómo están formando a los estudiantes de contaduría pública, en Normas Internacionales de Auditoría y Aseguramiento (NIAs). Se empleo el método de investigación descriptivo con enfoque cualitativo debido a que esta permite detallar y reflexionar sobre las competencias profesionales y de educación superior. Dentro de los hallazgos se determinó que el profesional aparte de presentar falencias en el interés por una cultura de lectura y adquirir conocimiento y actualización de la normatividad es evidente la falta de ética, de responsabilidad y de principios por parte del profesional en la materia de contaduría pública. Se concluye la necesidad por parte de las instituciones educativas impulsar más contenido de ética en el pensum universitario para brindar a las empresas competencias profesionales a nivel global.
In Colombia it has been fundamental for professionals in accounting and tax matters the ability to have a constant update on international issues such as the ISAs (International Standards on Auditing, Law 1314 of 2009), thus allowing the professional to be more competitive and also that this profile has the general principles of professional ethics, so the objective of this research is to generate a conceptual approach to auditing and assurance of accounting information, and its relationship with professional skills; Likewise, to determine how public accounting students are being trained in International Standards on Auditing and Assurance (ISAs). The descriptive research method with a qualitative approach was used because it allows detailing and reflecting on professional and higher education competencies. Among the findings, it was determined that the professional, apart from showing a lack of interest in a culture of reading and acquiring knowledge and updating of the regulations, the lack of ethics, responsibility and principles on the part of the professional in the field of public accounting is evident. We conclude the need for educational institutions to promote more ethics content in the university curriculum to provide companies with professional competencies at a global level.
In Colombia it has been fundamental for professionals in accounting and tax matters the ability to have a constant update on international issues such as the ISAs (International Standards on Auditing, Law 1314 of 2009), thus allowing the professional to be more competitive and also that this profile has the general principles of professional ethics, so the objective of this research is to generate a conceptual approach to auditing and assurance of accounting information, and its relationship with professional skills; Likewise, to determine how public accounting students are being trained in International Standards on Auditing and Assurance (ISAs). The descriptive research method with a qualitative approach was used because it allows detailing and reflecting on professional and higher education competencies. Among the findings, it was determined that the professional, apart from showing a lack of interest in a culture of reading and acquiring knowledge and updating of the regulations, the lack of ethics, responsibility and principles on the part of the professional in the field of public accounting is evident. We conclude the need for educational institutions to promote more ethics content in the university curriculum to provide companies with professional competencies at a global level.
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Keywords
Gestión Tributaria, Auditoría, Aseguramiento, Competencias Profesionales, Tax Management, Auditing, professional skills