Preguntas y respuestas del personal del IAASB – El Escepticismo Profesional en la Auditoría de Estados Financieros

Staff Questions & Answers – Professional Skepticism in an Audit of Financial Statements

Translated by: Instituto de Censores Jurados de Cuentas de España
Status: Completed

Jul 01, 2015 | Guidance & Support Tools, Translation

View Original English Version: Staff Questions & Answers – Professional Skepticism in an Audit of Financial Statements

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Esta publicación de preguntas y respuestas del personal del IAASB se centra en los requisitos y material de aplicación de las Normas Internacionales de Auditoría (ISA) y estándares de control de calidad del IAASB que son de particular relevancia para la comprensión y aplicación adecuada de escepticismo profesional durante una auditoría de estados financieros. Además, la publicación proporciona respuestas respecto a lo que las firmas de auditoría y los auditores pueden hacer para aumentar la conciencia de la importancia de escepticismo profesional, identificar los aspectos de una auditoría donde el escepticismo profesional puede ser especialmente importante, y cómo el escepticismo profesional puede ser evidenciado.


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