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NIA 810: Estados Financieros Resumidos

Froggy Jumps

Played 18 %Accuracy 89 Average time 04:20

About this activity

Opinión sobre resúmenes de auditoría

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Guatemala

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NIA 810: Estados Financieros Resumidos
 

Froggy Jumps

NIA 810: Estados Financieros ResumidosOnline version

Opinión sobre resúmenes de auditoría

by Zulema Soto
1

¿Qué establece la NIA 810 en relación con el auditor cuando es contratado para emitir un informe sobre estados financieros resumidos?

2

¿Cuándo es aplicable la NIA 810?

3

¿Qué condición debe cumplir el auditor para aceptar el encargo?

4

¿Qué tipo de opinión se emite cuando la evidencia es suficiente y adecuada sobre los resúmenes?

5

¿Qué establece la sección Fecha de Informe y Hechos Posteriores?

6

¿Qué elementos debe contener el informe de los estados financieros resumidos?

7

¿Qué procede si se identifican inconsistencias durante la lectura?

8

Si la opinión original fue adversa o de abstención, ¿qué debe hacer el informe de los resumidos?

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