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NIA 700 Antecedentes y evolucion

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NIA 700 Antecedentes y evolucion

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Responde según la presentación

Created by

ANTIA SOFIA ESPINOSA PIZENO
ANTIA SOFIA ESPINOSA PIZENO
Mexico

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NIA 700 Antecedentes y evolucion
 

NIA 700 Antecedentes y evolucionOnline version

Responde según la presentación

by ANTIA SOFIA ESPINOSA PIZENO
1

¿El auditor debe evaluar si se obtuvo evidencia de auditoría suficiente y adecuada para formar su opinión?

2

¿Fue la IFAC (Federación Internacional de Contadores) quien impulsó el surgimiento del informe estandarizado?

3

¿Es el informe del auditor el producto más importante del proceso de auditoría porque comunica el resultado del examen realizado?

4

¿La 'Opinión no modificada' es aquella que se emite cuando los estados financieros presentan fielmente la situación financiera?

5

¿En la versión actual de la NIA 700, la sección de 'Opinión' debe aparecer siempre al final del documento?

6

¿Facilita la NIA 700 la comparabilidad internacional de los informes de auditoría?

7

¿Establece la NIA 700 los elementos mínimos que debe contener el informe del auditor?

8

¿La 'Brecha de Expectativas' se refiere a que el público siempre entiende perfectamente lo que hace un auditor?

9

¿El nombre del socio del encargo y su firma son elementos opcionales en el informe de auditoría?

10

¿Es obligatorio incluir una sección que detalle que el auditor es independiente y cumple con el Código de Ética?

 
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