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Fundamentos teóricos de auditoría financiera
by Manuel Orta Pérez, Luis Castrillo Lara, Ignacio Sánchez-Mejía Herrero, Guillermo J. Sierra Molina · Ediciones Pirámide · tapa blanda · 368 pages
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Pages: 368 pagesAuthor: Manuel Orta Pérez, Luis Castrillo Lara, Ignacio Sánchez-Mejía Herrero, Guillermo J. Sierra MolinaPublisher: Ediciones PirámideFormat: tapa blandaLanguage: es-ESRelease date: 2/10/2012ISBN: ISBN 9788436827262
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Synopsis of Fundamentos teóricos de auditoría financiera
Este libro profundiza en el estudio de la auditoría financiera, abordando tanto el proceso de auditoría como las características y responsabilidades del auditor. Se divide el proceso de auditoría en dos etapas principales: la primera abarca desde el inicio hasta el diseño de los procedimientos para obtener la evidencia necesaria, y la segunda implica la aplicación de estos procedimientos para emitir una opinión. Se destaca la importancia de un enfoque basado en el riesgo y se dedica un apartado a la ética del auditor y los aspectos legales de la disciplina.
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