Transición De La Revisoría Fiscal A La Auditoria En Colombia
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Date
2023-08-16
Authors
García Sierra, Andrés Felipe
Advisors
Velandia Daza, Jimmy Leonardo
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En Colombia la revisoría fiscal es un órgano de control y vigilancia, a su vez está
estrechamente relacionado con la auditoria, pero hasta el momento las partes involucradas
(contadores, auditores y revisores fiscales) no han llegado a un consenso en los siguientes
aspectos: los contadores y auditores encuestados están a favor de la transición de la revisoría
fiscal a la auditoria ya que a lo largo de la trayectoria de la revisoría fiscal han surgido diversas
irregularidades, sesgos normativos (falta de interpretación de la normativa), así mismo la
auditoria está en sintonía con la normativa internacional de auditoria (NIA) para cumplir a
cabalidad todas las funciones, por otro lado, los revisores fiscales encuestados defienden su
figura y respaldan sus funciones, lo que ha derivado a los diferentes actores y expertos
presentando sus posturas a favor y en contra sobre la transición de la revisoría fiscal a la
auditoria.
Partiendo de lo anterior este trabajo de grado denominado transición de la revisoría fiscal
a la auditoria en Colombia tiene como fin investigar a fondo los antecedentes y la situación
actual de la revisora fiscal y la auditoria en Colombia para posteriormente presentar la ruta a
seguir para la transición entre los actores involucrados
In Colombia, the fiscal review is a supervisory and control body, in turn closely related to the audit, but so far the parties involved (accountants, auditors and tax revisers) have not reached consensus on the following aspects: the surveyed accountants and auditors are in favor of the transition from the fiscal review to the audit as throughout the trajectory of the fiscal review have emerged various irregularities, regulatory biases (lack of interpretation of the regulation), likewise the audit is in tune with international auditing standards (ISA) to fully fulfill all functions, on the other hand, the surveyed tax reviewers defend their figure and support their functions, This has led to different actors and experts presenting their positions for and against the transition from the Fiscal Review to the Audit. Based on the above, this work of degree called transition from the fiscal review to the audit in Colombia aims to thoroughly investigate the background and current situation of the fiscal reviewer and the audit in Colombia to later present the route to continue for the transition between stakeholders.
In Colombia, the fiscal review is a supervisory and control body, in turn closely related to the audit, but so far the parties involved (accountants, auditors and tax revisers) have not reached consensus on the following aspects: the surveyed accountants and auditors are in favor of the transition from the fiscal review to the audit as throughout the trajectory of the fiscal review have emerged various irregularities, regulatory biases (lack of interpretation of the regulation), likewise the audit is in tune with international auditing standards (ISA) to fully fulfill all functions, on the other hand, the surveyed tax reviewers defend their figure and support their functions, This has led to different actors and experts presenting their positions for and against the transition from the Fiscal Review to the Audit. Based on the above, this work of degree called transition from the fiscal review to the audit in Colombia aims to thoroughly investigate the background and current situation of the fiscal reviewer and the audit in Colombia to later present the route to continue for the transition between stakeholders.
Description
Keywords
Revisoría Fiscal, Auditoria, Contador Público, Concejo Técnico, Contaduría pública, Fiscal review, Audit, Public Accountant