juicio profesional original
TRANSCRIPT
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INDICE
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I) INTRODUCCION............................................................................................................................1
II) OBJETIVOS....................................................................................................................................1
III) JUICIO Y ESCEPTICISMO PROFESIONAL..............................................................................2
1. GENERALIDADES..............................................................................................................................2
2. JUICIO PROFESIONAL......................................................................................................................3
2.1. NIA 200 OBJETIVOS GENERALES DEL AUDITOR...................................................................3
2.2. Definii!ne" "e#$n NIA 200.........................................................................................................3
2.3. G%&' (e '*i'i+n NIA 200..........................................................................................................3
3. ESCEPTICISMO PROFESIONAL..................................................................................................,
3.1. G%&' (e '*i'i+n NIA 200....................................................................................................-
3.2. P!/ % e" i!/'ne e* e"eii"! /!fe"i!n'*4............................................................5
3.3. C+! f!/'*ee/ e* e"eii"! /!fe"i!n'*4......................................................................6
3.3.1. A ni7e* fi/' (e '%(i!/&'.......................................................................................................6
3.3.2. A ni7e* e8e%i+n (e %n /'9'8! (e '%(i!/&'.........................................................................:
3.,. C+! f!en'/ *' %*%/' (e* e"eii"! /!fe"i!n'*4.....................................................:
3.-. C+! e7i(eni'/ e* e"eii"! /!fe"i!n'*4....................................................................:
,. CONCLUSIONES..........................................................................................................................10
-. BIOGRAFIA...................................................................................................................................10
http://var/www/apps/conversion/tmp/scratch_2/HYPERLINK%23_Toc433052410http://var/www/apps/conversion/tmp/scratch_2/HYPERLINK%23_Toc433052410
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AUDITORIA JUICIO PROFESIONAL Y ESCEPTICISMO PROFESIONAL DEL AUDITOR EXTERN
I) INTRODUCCION
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AUDITORIA JUICIO PROFESIONAL Y ESCEPTICISMO PROFESIONAL DEL AUDITOR EXTERN
II) OBJETIVOS
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III) JUICIO Y ESCEPTICISMO PROFESIONAL
1. GENERALIDADES
L'" (ife/ene" "i%'i!ne" ! '"!" %e "e ;'n /e"en'(! en !(' *' "!ie('( n!" !ne ' en"'/ en e* 'e*
ienen *!" '%(i!/e" '%'*ene en *'" e/e"'". A(e
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AUDITORIA JUICIO PROFESIONAL Y ESCEPTICISMO PROFESIONAL DEL AUDITOR EXTERN
• L' e*'9!/'i+n (e !n*%"i!ne".
E* e"eii"! ;'e '9in '/e ine#/'* (e* '%(i!/ /!fe"i!n'* ? (e"ee' %n' '/e ine#/'* (e* !n8%n!
;'9i*i('(e" (e* e"e. A9!"@ 8%n! !n e* 8%ii! /!fe"i!n'*@ "!n e"eni'*e" '/' (e"ee'/ %n' '%(i!
in(een(iene ? "!n e*een!" *'7e %e !n/i9%?en ' *' '*i('( (e *' '%(i!/&'.
E* e"eii"! /!fe"i!n'* ;'e '/e (e *'" "i#%iene" e''"
P*'ne'i+n /'9'8!
P/!e(iien! (e e7'*%'i+n (e !n/!* ine/n!
P/!e(iien!" (e (e'**e C!n*%"i+n (e /'9'8!
En !n*%"i+n %n '%(i!/ iene %n (%/! /'9'8! %e n! "!*! !n"i"e en !9ene/ inf!/'i+n !*e' ? e"e&fi
"in! %e '(e
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-) J+o %o*e"o$&' '*i'i+n (e *' f!/'i+n /
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A2,. L! %e '/'e/i=' e* 8%ii! /!fe"i!n'* %e "e e"e/' (e %n '%(i!/ e" e* ;e;! (e %e "e' '*i'(! !/
'%(i!/ %?' f!/'i+n /
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L'" N!/'" Ine/n'i!n'*e" (e A%(i!/&' NIA 200) 7i#ene" en Mi! ' '/i/ (e e"e '!@ (efinen
e"eii"! /!fe"i!n'* en e* P
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A21. E* '%(i!/ %e(e 'e'/ %e *!" /e#i"/!" ? (!%en!" "!n '%ni!"@ "'*7! %e en#' !i7!" '/' /e
*! !n/'/i!. Sin e9'/#!@ e* '%(i!/ (e9e *'ne'/"e *' fi'9i*i('( (e *' inf!/'i+n %e 7' ' "e/ %i*i='(' !
e7i(eni' (e '%(i!/&'
En '"!" (e (%(' "!9/e *' fi'9i*i('( (e *' inf!/'i+n ! (e ei"eni' (e in(ii!" (e !"i9*e f/'%(e !/ e8e*!
*'" !n(ii!ne" i(enifi'('" (%/'ne *' /e'*i='i+n (e *' '%(i!/&' **e7'n '* '%(i!/ ' en"'/ %e %n (!%en
%e(e n! "e/ '%ni! ! %e %e(en ;'9e/ "i(! f'*"ifi'(!" *!" /in!" (e %n (!%en!)@ *'" NIA /e%ie/en
e* '%(i!/ in7e"i#%e !n
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P!/ "%%e"!@ *!" '"e!" (e (ifi%*'(@ ie! ! !"! in7!*%/'(!@ n! "!n 8%"ifi'i+n 7
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En e* e"eii"! /!fe"i!n'* (en/! (e* e%i! (e /'9'8! inf*%?en@ 'n! *'" 'i!ne" !'('" !/ *!" *&(e/e"
'9iene /!fe"i!n'* en e* %e "e (e"en7%e*7en *' fi/' (e '%(i!/&' ! e* #!9ie/n! !/!/'i7!@ en e* '"!
'%(i!/e" ine/n!")> '"& !! (e* *&(e/ (e %n /!?e! (e '%(i!/&' en e"e&fi!.
..1. A $!e' *%/& (e &(to%&
E* *i(e/'=#! (e *' fi/' (e '%(i!/&' ? *!" e8e*!" %e "e e"'9*een@ inf*%?en "i#nifi'i7'ene en *' %*%
ine/n'. P!/ !n"i#%iene@ e* !n! en *!" ni7e*e" "%e/i!/e" ? *' !nin%' /e'fi/'i+n (e *' i!/'ni'
e"eii"! /!fe"i!n'* en *!" /'9'8!" (e '%(i!/&'@ "!n inf*%eni'" i!/'ne" en e* !!/'ien! (e
in(i7i(%!".
A*#%n!" e8e*!" (e 'i7i('(e" %e e/ien ' *'" fi/'" (e '%(i!/&' enf'i='/ *'" ee'i7'" "!9/e
i!/'ni' (e* e"eii"! /!fe"i!n'*@ "!n
• E"'9*ee/ !*&i'" ? /!e(iien!" '/' /!!7e/ %n' %*%/' ine/n' %e /e!n!=' %e *' '*i('(
e"eni'* en e* (e"ee! (e *!" /'9'8!".
• P/!!7e/ %n' %*%/' ine/n' !/ien'(' ' *' '*i('(@ e(i'ne 'i!ne" ? en"'8e" !n"i"ene"
!nin%!" ' !(!" *!" ni7e*e".
• E"'9*ee/ !*&i'" ? /!e(iien!" (i"e'(!" '/' /!7ee/ ' *' /!i' fi/' (e '%(i!/&'@ %n' e/e
/'=!n'9*e (e %e iene "%fiiene e/"!n'* !n *' !eeni'@ ''i('( ? !/!i"! ' *!" /ini
i!" %e "e /e%ie/en.
• De"'//!**'/ e i*een'/ /!#/''" ine/n!" (e ''i'i+n ? e(%'i+n !nin%' ' !(!" *!" ni7e*e
C'9e (e"''/ %e *' !eeni' (e* e/"!n'* (een(e@ en #/'n e(i('@ (e %n ni7e* '(e%'
(e"'//!**! /!fe"i!n'* !nin%!.
..2. A $!e' eje++3$ (e $ t%&b&jo (e &(to%&
A ni7e* e8e%i+n (e %n /'9'8! (e '%(i!/&' "e /e%ie/e %e e* *&(e/ (e* /!?e! '"%' *' /e"!n"'9i*i('( "!9/e
'*i('( (e '(' /'9'8! (e '%(i!/&' %e "e *e '"i#ne. S%" 'i!ne" ? en"'8e" ' *!" (e
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.8. 4C3/o *o/e$t&% '& +'t%& (e' e"+et+"/o %o*e"o$&'7
E* e"eii"! /!fe"i!n'*@ !! %;'" !/'" !"'" en *' 7i('@ "e f!en' !n e* e8e*!. E" i!/'ne %
'(' ni7e* (e *' fi/' (e '%(i!/&'@ '"& !! en *!" e%i!" (e '%(i!/&' ine/n'@ "e f!ene %n' en'*i(
e"i' en *!" in(i7i(%!"@ %e e"n '*e/'" ? "e'n ''e" (e (ee'/ %'*%ie/ "i%'i+n (e /ie"#!@ (e 9%"
!i7!"@ /%e9'" ? 8%"ifi'i!ne"> in!n"i"eni'"> /e'/ e*i'i!ne" '*e/n'"> e"'9*ee/ 7&n%*!" ? !/en(
*!" !i7!" ? !n(%'" (e *'" e/"!n'" ? !n"i(e/'/ *' !nfi'9i*i('( e in(een(eni' (e *'" f%ene"
inf!/'i+n. Se /e%ie/e %e (e"ie/en "% %/i!"i('( ? (en "e#%iien! ' %'*%ie/ /!9*e'@ ;'"' /e"!*7e/*!
En !'"i!ne"@ *!" e%i!" (e* *iene %e(en inf*%i/ (e 'ne/' ne#'i7' en *'" !n(%'" (e* '%(i!/ '* /een(
i!ne/ fe;'" *&ie (e'"i'(! ei#ene"@ /!!/i!n'n(! inf!/'i+n ' $*i' ;!/' ! /!!/i!n'n
/e"%e"'" !nf%"'"> "in e9'/#!@ *' /e7i"i+n !!/%n' ? 'i7' (e *!" ie9/!" (e* e%i! !n '
ee/ieni'@ !n/i9%?e ' /e(%i/ e* i'! (e e"'" /e"i!ne" %'n(! "e "ienen !n *' !nfi'n=' (e 'nife"
%'n(! n! enien(en '*#! ? %e"i!n'/ '* *iene "i (ee'n in!n"i"eni'".
.9. 4C3/o e!(e$+&% e' e"+et+"/o %o*e"o$&'7
E* e"eii"! /!fe"i!n'* n!/'*ene "e (e%e"/' en *'" (i7e/"'" (i"%"i!ne" "!"eni('" !/ e* '%(i
(%/'ne e* /'n"%/"! (e %n' '%(i!/&'.
N! !9"'ne@ *' (!%en'i+n (e '%(i!/&' !nin%' "ien(! /&i' '/' e7i(eni'/ e* e"eii"! /!fe"i!n
!(' 7e= %e /!7ee e7i(eni' (e %e *' '%(i!/&' "e *'ne+ ? /e'*i=+ (e !nf!/i('( !n *'" NIA ? !n *
/e%e/iien!" *e#'*e" ? /e#%*'!/i!" '*i'9*e"@ *'" NIA /e%ie/en %e e* '%(i!/ %ene !n "%fiiene e7i(en
(!%en'i+n) (e '%(i!/&' '/' %e@ !/! '%(i!/ !n ee/ieni'@ %e n! en#' /e*'i+n /e7i' !n *' '%(i!
enien(' *'" (ei"i!ne" "i#nifi'i7'" !'('" "!9/e *!" '"%n!" "i#nifi'i7!" "%/#i(!" (%/'ne *' '%(i!/&'@
!n*%"i!ne" ' %e "e **e#+ "!9/e e"!" ? *!" 8%ii!" %i*i='(!" '/' **e#'/ ' (i;'" !n*%"i!ne".
A*#%n!" e8e*!" (e i/%n"'ni'" %e "!n i!/'ne" (!%en'/ '(e%'('ene "!n
L'" (ei"i!ne" "i#nifi'i7'" !'('" (%/'ne *' (i"%"i+n en/e *!" ie9/!" (e* e%i! (e /'9'
/e"e! ' *' "%"ei9i*i('( (e *!" e"'(!" fin'nie/!" (e *' eni('( ' !nene/ e//!/e" 'e/i'*e" (e9
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' f/'%(e ? *'" !%ni'i!ne" "!9/e e* f/'%(e ;e;'" ' *' A(ini"/'i+n@ ' *!" en'/#'(!" (e* #!9ie/
!/!/'i7!@ ' *!" /e#%*'(!/e" ? !/!".
L!" '"!" i(enifi'(!" ! %e "e "!"e;en (e in%*iien! (e *e?e" ? /e#%*'i!ne" ? *!" /e"%*'(!"
*' (i"%"i+n !n *' A(ini"/'i+n ?@ en "% '"!@ !n *!" en'/#'(!" (e* #!9ie/n! !/!/'i7!.
L' 9'"e '/' *'" !n*%"i!ne" (e* '%(i!/ "!9/e *' /'=!n'9i*i('( (e *'" e"i'i!ne" !n'9*e"
/e7e*'i!ne" %e (en *%#'/ ' /ie"#!" "i#nifi'i7!"@ '"& !! ' %'*%ie/ in(i'(!/ (e !"i9*e "e"#!
'/e (e *' A(ini"/'i+n.
L' inf!/'i+n in!n"i"ene ! in!n#/%ene i(enifi'('@ "!9/e %n '"%n! "i#nifi'i7!@ in*%?en(! +
"e %9/i+ (i;' in!n"i"eni'.
L' 9'"e '/' *'" !n*%"i!ne" (e* '%(i!/ "!9/e *' /'=!n'9i*i('( (e *'"
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E* en/en'ien! ni! ? !nin%! /ei9i(! !/ *!" ie9/!" (e* e%i! (e /'9'8!.
L'" en/e7i"'" !n *!" (i7e/"!" f%ni!n'/i!" (e* *iene en *'" (ife/ene" e''" (e *' '%(i!/&'@ ee/'
8. CONCLUSIONES
9. BIOGRAFIA
;i'%(i!/e"*('.9*!#"!.!201211/!fe"i!n'*HenH%n'H'%(i!/i'H(eHe"'(!".;*
http://cipauditoresltda.blogspot.com/2012/11/profesional-en-una-auditoria-de-estados.htmlhttp://cipauditoresltda.blogspot.com/2012/11/profesional-en-una-auditoria-de-estados.html