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NIA 550: Partes Relacionadas

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NIA 550: Partes Relacionadas

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Cuestionario sobre partes relacionadas

Created by

Luis Peñalonzo
Luis Peñalonzo
United States

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NIA 550: Partes Relacionadas
 

NIA 550: Partes RelacionadasOnline version

Cuestionario sobre partes relacionadas

by Luis Peñalonzo
1

¿Qué define NIA 550 como parte relacionada?

2

¿Qué debe hacer el auditor al identificar partes relacionadas?

3

¿Qué tipo de transacciones deben ser reveladas según NIA 550?

4

¿Qué período cubre la obligación de revelar relaciones con partes relacionadas?

5

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

6

¿Qué implica evaluar el riesgo de relación con partes relacionadas?

7

¿Qué documento debe contener las relaciones con partes relacionadas?

8

¿Qué debe hacer el auditor si identifica transacciones inusuales con partes relacionadas?

9

¿Qué pasa si las partes relacionadas no son suficientemente transparentes?

10

¿Qué informe puede requerir el auditor respecto a partes relacionadas?

Explicación

La norma abarca relaciones que permiten influencia significativa.

La identificación requiere revisión de información diversa.

Se deben revelar transacciones relevantes con partes relacionadas.

La revelación cubre hasta la fecha de informe.

Se requiere evidencia suficiente y adecuada.

Se evalúa materialidad, frecuencia y naturaleza.

Las notas describen las relaciones relevantes.

Transacciones inusuales deben ser evaluadas y divulgadas.

Falta de transparencia puede afectar la opinión de auditoría.

Se pueden incluir notas aclaratorias sobre partes relacionadas.

 
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