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CÓDIGO INTERNACIONAL DE ÉTICA PARA CONTADORES PROFESIONALES

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CÓDIGO INTERNACIONAL DE ÉTICA PARA CONTADORES PROFESIONALES

Crossword Puzzle

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About this activity

Completa el crucigrama

Created by

Yirlany Jaen Fernandez
Yirlany Jaen Fernandez
Costa Rica

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CÓDIGO INTERNACIONAL DE ÉTICA PARA CONTADORES PROFESIONALES
 

Crossword Puzzle

CÓDIGO INTERNACIONAL DE ÉTICA PARA CONTADORES PROFESIONALESOnline version

Completa el crucigrama

by Yirlany Jaen Fernandez
1

Responsabilidad del profesional de mantener el conocimiento actualizado y actuar con esmero según las normas técnicas y profesionales vigentes

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Concepto clave del Balance General que representa todas las obligaciones y deudas pendientes que posee una organización

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Concepto clave del Estado de Resultados que detalla los ingresos y gastos para determinar si la entidad obtuvo utilidad o pérdida

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Siglas de las normas técnicas internacionales que garantizan la uniformidad, transparencia y comparabilidad en la elaboración de estados financieros

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Siglas de las normas internacionales que regulan el desempeño, la evidencia y los lineamientos que el auditor debe seguir al revisar las cuentas anuales

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Organismo internacional emisor del Código de Ética que establece los principios fundamentales para salvaguardar el interés público.

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: Tipo de opinión emitida bajo la NIA 705 cuando el auditor concluye que las incorrecciones encontradas son tanto materiales como generalizadas

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Tipo de amenaza o chantaje que desafía la firmeza ética del auditor al emitir una opinión desfavorable o adversa

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Principio ético que obliga al auditor a ser totalmente recto, transparente y honesto, prohibiéndole asociarse a información materialmente falsa

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Actitud mental que incluye una mente inquisitiva y especial atención a las condiciones que puedan indicar un posible error, la cual el auditor debe aplicar a fondo

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