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Auditoría externa: ¿Verdadero o Falso?

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Auditoría externa: ¿Verdadero o Falso?

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About this activity

Conceptos clave de auditoría externa

Created by

Santiago
Santiago
Colombia

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Auditoría externa: ¿Verdadero o Falso?
 

Auditoría externa: ¿Verdadero o Falso?Online version

Conceptos clave de auditoría externa

by Santiago
1

La auditoría ISO tiene un ciclo de 3 años exactos sin etapas intermedias.

2

El informe de auditoría incluye una opinión del auditor sobre la fiabilidad de la información financiera.

3

La auditoría externa es una revisión independiente y objetiva de los estados financieros.

4

La frecuencia recomendada para auditoría financiera es anual.

5

El auditor externo verifica registros contables y pruebas sustantivas para obtener evidencia.

6

La auditoría externa es realizada por personal interno

7

La auditoría externa es lo mismo que la auditoría interna.

8

El objetivo es solo revisar si las cuentas cuadran, sin evaluar controles.

9

En auditoría financiera tradicional la fase de trabajo de campo suele ocurrir al cierre del año.

10

La auditoría externa puede ser solicitada por la empresa, autoridades o prestamistas

11

No se requieren pruebas de controles en una auditoría externa.

12

La auditoría externa ayuda a mejorar la credibilidad ante terceros como bancos e inversionistas.

13

Su objetivo principal es certificar que los estados financieros cumplen con NIIF/IFRS o normas locales.

14

El informe de auditoría no sirve para terceros.

15

La auditoría externa no identifica riesgos de posibles fraudes.

16

La auditoría externa nunca revisa la gobernanza de la empresa.

 
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