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boletin 7090

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INFORME DE ATESTIGUAMIENTO SOBRE LOS CONTROLES DE UNA ORGANIZACIÓN DE SERVICIOS.

Created by

Badillo González Akasha
Badillo González Akasha
Mexico

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boletin 7090Online version

INFORME DE ATESTIGUAMIENTO SOBRE LOS CONTROLES DE UNA ORGANIZACIÓN DE SERVICIOS.

by Badillo González Akasha
1

se refiere a los trabajos de atestiguamiento realizados por un auditor, para proporcionar un informe a ser utilizado por las entidades usuarias y sus auditores externos, sobre los controles de una organización que le presta servicios a las entidades usuarias

2

Establece que un trabajo de atestiguamiento puede ser un trabajo de “atestiguamiento razonable” o un trabajo de “atestiguamiento limitado”; un trabajo de atestiguamiento puede estar “basado en aseveraciones” o ser un trabajo de “reporte directo”

3

El auditor de la organización de servicios no representará el cumplimiento de esta norma, a menos de que...

 
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