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Crossword Puzzle
Crossword Puzzle

COMPRENDE LA NIA 320

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COMPRENDE LA NIA 320

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About this activity

Crucigrama interactivo para aprender la NIA 320

Created by

Diana Marcela Guzmán Martínez
Diana Marcela Guzmán Martínez
Colombia

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COMPRENDE LA NIA 320
 

Crossword Puzzle

COMPRENDE LA NIA 320Online version

Crucigrama interactivo para aprender la NIA 320

by Diana Marcela Guzmán Martínez
1

Línea que establece la NIA 320 para determinar la importancia de errores o deficiencias.

2

Factores que influencian la materialidad en la NIA 320

3

Documento donde se registran las políticas de auditoría

4

Resultado positivo después de restar gastos aceptados a los ingresos

5

¿Qué cualidad importante influye en la determinación de la materialidad en auditorías de empresas que cotizan en bolsa?

6

Habilidad y competencia del auditor para la determinación y aplicación de la importancia relativa sobre los estados financieros quien posteriormente emitirá su opinión.

7

Punto de referencia aceptado principalmente por las entidades con ánimo de lucro y cuyo porcentaje para la determinación de la materialidad es de 5% a 10%.

8

Punto de referencia adecuado para empresas con grandes activos con un porcentaje aplicable entre 0,5% a 1%.

9

Punto de referencia con porcentaje de materialidad entre 1% y 2% adecuado cuando el patrimonio es su fuerte.

10

En algunos sectores este indicador es más importante cuando los márgenes de beneficios son bajos y su porcentaje está entre 0,5% y 1%.

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