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Metodologia de la Auditoria Fiscal

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Metodologia de la Auditoria Fiscal

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Unidad 2

Created by

Edgar Reyes Castro
Edgar Reyes Castro
Mexico

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Metodologia de la Auditoria Fiscal
 

Metodologia de la Auditoria FiscalOnline version

Unidad 2

by Edgar Reyes Castro
1

El Boletín 6060 se relaciona con el control interno en auditoría.

2

Los Boletines de la Serie 6000 establecen normas relacionadas con auditorías fiscales.

3

La conclusión de una auditoría incluye únicamente el análisis de las ventas de la empresa.

4

Las contingencias fiscales se refieren a posibles riesgos u obligaciones fiscales que puede tener una empresa.

5

Las confirmaciones internas validan información con bancos, clientes y proveedores.

6

Las confirmaciones externas se utilizan para verificar información con bancos, clientes y proveedores.

7

Las conciliaciones permiten detectar inconsistencias o errores en los registros.

8

El objetivo de las conciliaciones globales es revisar únicamente los salarios del personal.

9

En la evidencia de auditoría se evalúan aspectos como la relevancia, materialidad y competencia.

10

Las evidencias de auditoría se registran en los papeles de trabajo.

 
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