Efectos de los cambios en el informe de Auditoría de acuerdo a la NIA 701 en firmas de Auditoría externa, ubicadas en el Distrito Metropolitano de Quito.
The subjetc of the following reserch is to determine the main effects generated in External Audit firms located in the Metropolitan District of Quito in the year 2017 for the changes produced in the new Audit Report in accordance with ISA 701 (Communication of Key Issues). For what has been achieve...
| Autor Principal: | Lovato Ponce, María Gabriela |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2018
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/15610 |
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| Sumario: |
The subjetc of the following reserch is to determine the main effects generated in External Audit firms located in the Metropolitan District of Quito in the year 2017 for the changes produced in the new Audit Report in accordance with ISA 701 (Communication of Key Issues).
For what has been achieved approaches with several firms recognized nationally and globally located in some areas of the Metropolitan District of Quito in the year 2017.
From now on an analysis was made for the introduction of NIA701 (Communication of the Key Issues), and with this conceptual framework to publicize the side effects, in saying signatures of External Audit.
Within the Regulations we will mention:
The scope
The application
The objective
3
Your requirement
Communication of the key questions
Degree of responsibility of the Auditor.
Subsequently, this mention will be made after obtaining information from the External Audit firms, which is the help to know the main effects in the knowledge and application of the new Audit report, for which a survey was applied to said firms located in the Metropolitan District of Quito.
In addition to the foregoing, it was determined that most of the External Audit firms had no problems in the implementation of the new Audit report, which is why the effects were negative, and that there were no problems in their application and information. On the contrary, it could be observed that the Auditors came to this positive change and that they entailed greater communication between the organizations and the auditors. |
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