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Unidad III

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Unidad III

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Created by

Laila Yasmin Covarrubias Torres
Laila Yasmin Covarrubias Torres
Mexico

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Unidad III
 

Unidad IIIOnline version

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by Laila Yasmin Covarrubias Torres
1

Explica lo que constituye evidencia de auditoría en una auditoría de estados financieros, hablamos de la NIA 501

2

La Obtención de Evidencia de Auditoría Suficiente y Apropiada es un requerimiento de la NIA 500

3

La NIA 501 establece que los auditores deben obtener evidencia de auditoría suficiente y adecuada para respaldar sus conclusiones sobre la razonabilidad de los estados financieros auditados.

4

La NIA 530 establece los lineamientos para que un auditor evalúe los saldos de apertura cuando está realizando una auditoría inicial de los estados financieros.

5

Los saldos de apertura son errores o fraudes en los estados financieros que pueden afectar las decisiones de los usuarios.

6

Obtención de evidencia de auditoría sobre los saldos de apertura es una requerimiento de la NIA 510

7

Los procedimientos analíticos son técnicas utilizadas por los auditores para evaluar información financiera mediante el análisis de relaciones y tendencias entre datos contables y operativos

8

El tema tratado fue de la NIA 600

9

El objetivo de la NIA 630 es garantizar que el auditor: Diseñe y aplique procedimientos analíticos adecuados para obtener evidencia de auditoría confiable.

10

La NIA 530 nos dice que el muestreo de auditoría es una técnica que permite al auditor obtener evidencia suficiente y adecuada sin necesidad de examinar el 100% de una población.

 
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