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Normas de contabilidad y auditoria

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Normas de contabilidad y auditoria

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Normas

Created by

Yamil Rodriguez
Yamil Rodriguez
Dominican Republic

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Normas de contabilidad y auditoria
 

Normas de contabilidad y auditoriaOnline version

Normas

by Yamil Rodriguez
1

La NIC 12 no tiene relevancia en la auditoría fiscal porque solo regula temas contables internos

2

La NIIF 1 regula la valuación de inventarios en auditoría

3

La NIA 315 trata sobre la identificación y valoración de riesgos de incorrección material.

4

La NIA 500 se centra en la formación de la opinión y emisión del informe de auditoría.

5

El apego a las normas contables y de auditoría no protege al auditor frente a contingencias legales o fiscales.

6

La NIC 37 obliga al auditor a identificar obligaciones fiscales y legales relacionadas con provisiones y pasivos contingentes.

7

La NIC 16 se enfoca en la revisión de depreciaciones y valoraciones de propiedades, planta y equipo.

8

Las Normas Contables son disposiciones técnicas que detallan la aplicación práctica de los principios contables.

9

Cumplir con normas contables y de auditoría garantiza transparencia, comparabilidad y confiabilidad de los estados financieros.

10

Las Normas Internacionales de Auditoría (NIA) establecen los procedimientos que debe seguir el auditor profesional.

 
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