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Quiz NIA 550: Partes Relacionadas

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Quiz NIA 550: Partes Relacionadas

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About this activity

Transacciones y disclosure

Created by

Auditores y Consultores MiUmg S.A
Auditores y Consultores MiUmg S.A
Guatemala

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Quiz NIA 550: Partes Relacionadas
 

Quiz NIA 550: Partes RelacionadasOnline version

Transacciones y disclosure

by Auditores y Consultores MiUmg S.A
1

¿Qué trata principalmente la NIA 550 de auditoría?

2

¿Qué se considera una parte relacionada?

3

¿Qué debe revelar el auditor sobre partes relacionadas?

4

¿Qué tipo de procedimientos es típico para NIA 550?

5

¿Qué evidencia debe obtener el auditor sobre transacciones con partes relacionadas?

6

¿Qué riesgo se incrementa si no se gestionan adecuadamente las partes relacionadas?

7

¿Qué debe hacer el auditor si identifica una transacción no revelada con una parte relacionada?

8

¿Qué tipo de relación no requiere revelación por sí misma?

9

¿Qué debe considerar la NIA 550 sobre saldos al cierre?

10

¿Qué es esencial para la evaluación de la independencia en NIA 550?

Explicación

La NIA 550 se centra en identificar, evaluar y auditar transacciones con partes relacionadas.

Las partes relacionadas incluyen control, influencia significativa o relaciones cercanas.

Se deben revelar transacciones y saldos relevantes al cierre.

Identificar, analizar y revisar transacciones con partes relacionadas.

Se necesita evidencia suficiente y adecuada para las transacciones con partes relacionadas.

La mala gestión puede afectar la exactitud de la información financiera.

Debe evaluar y exigir la revelación adecuada.

La revelación se centra en transacciones y saldos significativos.

Se deben revisar saldos al cierre con partes relacionadas.

La independencia y objetividad deben mantenerse al evaluar transacciones con partes relacionadas.

 
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