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NIA 560: Eventos Posteriores

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NIA 560: Eventos Posteriores

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Cuestionario sobre hechos posteriores

Created by

Griselda
Griselda
Guatemala

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NIA 560: Eventos Posteriores
 

NIA 560: Eventos PosterioresOnline version

Cuestionario sobre hechos posteriores

by Griselda
1

¿Qué cubre principalmente la NIA 560?

2

¿Qué tipo de eventos requieren ajuste en estados financieros?

3

¿Qué tipo de eventos deben divulgarse sin ajustar?

4

¿Qué debe obtener el auditor respecto a eventos posteriores?

5

¿Qué documento de la gerencia es clave al evaluar eventos posteriores?

6

¿Qué debe revisar el auditor para identificar eventos posteriores?

7

¿Qué es la “divulgación adecuada” en NIA 560?

8

¿Qué técnica puede usar el auditor al evaluar la fecha de cierre?

9

¿Qué es un “suceso posterior de ajuste” según NIA 560?

10

¿Qué ocurre si no se revelan adecuadamente hechos posteriores?

Explicación

Los eventos relevantes ocurridos entre el balance y la auditoría pueden requerir ajuste o divulgación.

Solo los eventos que reflejan condiciones ya existentes deben ajustar, según NIA 560.

Divulgación de eventos posteriores no ajustados es común para brindar información útil.

La auditoría requiere evidencia adecuada sobre hechos posteriores.

La carta de gestión respalda la información sobre hechos posteriores.

Las actas y comunicaciones internas contienen información relevante.

La divulgación adecuada comunica efectos de eventos posteriores.

Se buscan evidencias de sucesos ocurridos después del balance.

Ajusta la información para reflejar condiciones existentes en balance.

Falta de revelación adecuada puede sesgar usuarios de estados.

 
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