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ACUERDO DE LOS TRMINOS DE LOS TRABAJOS DE AUDITORA

NORMA INTERNACIONAL DE AUDITORA 210


CONTENIDO

Introduccin Prr!"o

A#c!nc$ d$ $%t! NIA&&&&&&&&&&&&&&&&&&&&&&&&&&& 1'$c(! d$ )i*$nci!&&&&&&&&&&&&&&&&&&&&&&&&&&&&+ 2Objetivo&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&++ ,Definiciones&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& -./Requisitos

Pr$condicion$% !r! un! !uditor!&&&&&&&&&&&&&&&&&&&&&+++ .3Acu$rdo %o4r$ #o% t5r6ino% d$# tr!4!7o d$ !uditor!&&&&&&&&&&&&& + 8.12Auditor!% r$curr$nt$%&&&&&&&&&&&&&&&&&&&&&&&&&& 1,Ac$t!cin d$ un c!64io $n #o% t5r6ino% d$# tr!4!7o d$ !uditor!&&&&&&&++ 1-.19Con%id$r!cion$% !dicion!#$% $n #! !c$t!cin d$# tr!4!7o&&&&&&&&&&&+ 13.21Material de aplicacin y otro material explicativoA#c!nc$ d$ $%t! NIA&&&&&&&&&&&&&&&&&&&&&&&&&&+ A1Pr$condicion$% !r! un! !uditor!&&&&&&&&&&&&&&&&&&&&++ A2.A20Acu$rdo %o4r$ #o% t5r6ino% d$# tr!4!7o d$ !uditor!&&&&&&&&&&&&&+ A21.A29Auditor!% r$curr$nt$%&&&&&&&&&&&&&&&&&&&&&&&&&+ A23Ac$t!cin d$ un c!64io $n #o% t5r6ino% d$# tr!4!7o d$ !uditor!&&&&&&&&++ A28.A,,Con%id$r!cion$% !dicion!#$% $n #! !c$t!cin d$# tr!4!7o&&&&&&&&&&&& A,-.A,9

A5ndic$ 1+ E7$6#o d$ un! c!rt! co6ro6i%o d$ !uditor!

A5ndic$ 2+ D$t$r6in!cin d$ #! !c$t!4i#id!d d$ 6!rco% d$ r$"$r$nci! d$ ro%ito *$n$r!#

L! Nor6! Int$rn!cion!# d$ Auditor! :NIA; 210

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Introduccin

A#c!nc$ d$ $%t! NIA

1+ E%t! Nor6! Int$rn!cion!# d$ Auditor! :NIA; tr!t! d$ #!% r$%on%!4i#id!d$% d$# !uditor!r! !cord!r #o% t5r6ino% d$# tr!4!7o d$ !uditor! con #! !d6ini%tr!cin =< cu!ndo %$!!roi!do< con #o% $nc!r*!do% d$# *o4i$rno coror!ti)o+ E%to inc#u=$ $%t!4#$c$r >u$

$%tn r$%$nt$% ci$rt!% r$condicion$% !r! un! !uditor!< #! r$%on%!4i#id!d d$ #!%cu!#$% d$%c!n%! $n #! !d6ini%tr!cin =< cu!ndo %$! !roi!do< $n #o% $nc!r*!do% d$#*o4i$rno coror!ti)o+ L! NIA 2201 tr!t! d$ #o% !%$cto% d$ !c$t!cin d$# tr!4!7o >u$$%tn d$ntro d$# contro# d$# !uditor+ :R$"+ A#+;

'$c(! d$ )i*$nci!

2+ E%t NIA $ntr! $n )i*or !r! !uditor!% d$ $%t!do% "in!nci$ro% or $7$rcicio% >u$co6i$nc$n $n o d$%u5% d$# 1/ d$ dici$64r$ d$ 2008+

O47$ti)o

,+ E# o47$ti)o d$# !uditor $% !c$t!r o continu!r un tr!4!7o d$ !uditor! %#o cu!ndo %$ (!

!cord!do #! 4!%$ %o4r$ #! cu!# %$ )! ! d$%$6$?!r< !#@

!; E%t!4#$c$r %i $%tn r$%$nt$% #!% r$condicion$% !r! un! !uditor! =

4; Con"ir6!r >u$ (!= un co6n $nt$ndi6i$nto $ntr$ $# !uditor = #! !d6ini%tr!cin =u$ %$)! ! !#ic!r ! #! r$!r!cin d$ #o% $%t!do% "in!nci$ro% = :R$"+ A2.A10+;

4; O4t$n$r $# !cu$rdo d$ #! !d6ini%tr!cin d$ >u$ r$conoc$ = $nti$nd$ %ur$%on%!4i#id!d@ :R$"+ A11.A1-< A20+;

i; So4r$ #! r$!r!cin d$ #o% $%t!do% "in!nci$ro% d$ !cu$rdo con $# 6!rco d$r$"$r$nci! d$ in"or6!cin "in!nci$r!+

2NIA 200,Objetivos &enerales del auditor independiente y conduccin de una auditor%a' de acuerdo con las Normas Internacionalesde Auditor%a'prrafo 13.NIA 2!

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ii; So4r$ $# contro# int$rno+

iii; D$ roorcion!r !# !uditor@

!+ Acc$%o ! tod! #! in"or6!cin d$ #! >u$ t$n*! conoci6i$nto #! !d6ini%tr!cin>u$ $% r$#$)!nt$ !r! #! r$!r!cin d$ #o% $%t!do% "in!nci$ro%< co6o r$*i%tro%ui$n$% $# !uditord$t$r6in$ >u$ $% n$c$%!rio o4t$n$r $)id$nci! d$ !uditor!+

Li6it!cin !# !#c!nc$ !nt$% d$ #! !c$t!cin d$# tr!4!7o d$ !uditor!

9+ Si #! !d6ini%tr!cin o #o% $nc!r*!do% $# *o4i$rno coror!ti)o i6on$n un! #i6it!cin !#!#c!nc$ d$# tr!4!7o d$# !uditor $n #o% t5r6ino% d$ un tr!4!7o d$ !uditor!


rou$%to< >u$ (!*! cr$$r !# !uditor >u$ #! #i6it!cin d!r co6o r$%u#t!do un!!4%t$ncin d$ oinin d$# !uditor %o4r$ #o% $%t!do% "in!nci$ro%< $# !uditor no d$4$r

!c$t!r $%t$ tr!4!7o #i6it!do co6o un tr!4!7o d$ !uditor!< ! 6$no% >u$ #! #$= or$*u#!cin r$>ui$r! >u$ #o (!*!+

Otro% "!ctor$% >u$ !"$ct!n #! !c$t!cin d$ un tr!4!7o d$ !uditor!

3+ Si no $%tn r$%$nt$% #!% r$condicion$% !r! un tr!4!7o d$ !uditor!< $# !uditor d$4$r!n!#i!r $# !%unto con #! !d6ini%tr!cin+ E# !uditor no d$4$r !c$t!r $# tr!4!7o d$!uditor! rou$%to< ! 6$no% >u$ %$ #o r$>ui$r! #! #$= o r$*u#!cin@

!; Si $# !uditor (! d$t$r6in!do >u$ $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!>u$ %$ )! ! !#ic!r $n #! r$!r!cin d$ #o% $%t!do% "in!nci$ro% $% in!c$t!4#$u$ %$ r$"i$r$ $# rr!"o 10< $# !uditor no n$c$%it! r$*i%tr!r#o% $n un !cu$rdo$%crito< $c$to $# ($c(o d$ >u$ !#ic! dic(! #$= o r$*u#!cin = d$ >u$ #!

NIA 2!


!d6ini%tr!cin r$conoc$ = $nti$nd$ %u% r$%on%!4i#id!d$%< %$*n %$ $on$n $n $#rr!"o 4;+ :R$"+ A22< A2.A29+;

12+ Si #! #$= o r$*u#!cin r$%cri4$ r$%on%!4i#id!d$% d$ #! !d6ini%tr!cin %i6i#!r$% ! #!%d$%crit!% $n $# rr!"o 4;< $# !uditor u$d$ d$t$r6in!r >u$ #! #$= o r$*u#!cin inc#u=$r$%on%!4i#id!d$% >u$< !7uicio d$# !uditor< %on $>ui)!#$nt$% $n $"$cto ! #!% $u$%t!% $ndic(o rr!"o+ P!r! #!% r$%on%!4i#id!d$% >u$ %$!n $>ui)!#$nt$%< $# !uditor u$d$ u%!r $#t$to d$ #! #$= o r$*u#!cin !r! d$%cri4ir#!% $n $# !cu$rdo $%crito+ P!r! #!%r$%on%!4i#id!d$% >u$ no r$%cri4! #! #$= o r$*u#!cin< t!#$% >u$ %u $"$cto $%$>ui)!#$nt$< $# !cu$rdo $%crito u%!r #! d$%cricin d$# rr!"o 4;+ :R$"+ A2+;

Auditor!% r$curr$nt$%

1,+ En !uditor!% r$curr$nt$%< $# !uditor d$4$r $)!#u!r %i #!% circun%t!nci!% r$>ui$r$n >u$%$ r$)i%$n #o% t5r6ino% d$# tr!4!7o d$ !uditor! = %i (!= n$c$%id!d d$ r$cord!r ! #!$ntid!d d$ #o% t5r6ino% $i%t$nt$% d$# tr!4!7o d$ !uditor!+ :R$"+ A23+;

Ac$t!cin d$ un c!64io $n #o% t5r6ino% d$# tr!4!7o d$ !uditor!

1-+ E# !uditor no d$4$r $%t!r d$ !cu$rdo con un c!64io $n #o% t5r6ino% d$# tr!4!7o d$!uditor! cu!ndo no (!=! un! 7u%ti"ic!cin r!on!4#$ !r! (!c$r#o !%+ :R$"+ A28.A,1+;

1/+ Si< !nt$% d$ co6#$t!r $# tr!4!7o d$ !uditor!< %$ id$ !# !uditor >u$ c!64i$ $# tr!4!7od$ !uditor! ! un tr!4!7o >u$ tr!n%6it$ un ni)$# 6$nor d$ %$*urid!d< $# !uditor d$4$r

d$t$r6in!r %i (!= un! 7u%ti"ic!cin r!on!4#$ !r! (!c$r#o+ :R$"+ A,2.A,,+;

1+ Si %$ c!64i!n #o% t5r6ino% d$# tr!4!7o d$ !uditor!< $# !uditor = #! !d6ini%tr!cind$4$rn !cord!r = r$*i%tr!r #o% nu$)o t5r6ino% d$# tr!4!7o $n un! c!rt! co6ro6i%o uotr! "or6! !d$cu!d! d$ !cu$rdo $%crito+

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19+ Si $# !uditor no u$d$ $%t!r d$ !cu$rdo con un c!64io d$ #o% t5r6ino% d$# tr!4!7o d$!uditor! = #! !d6ini%tr!cin no #$ $r6it$ continu!r con $# tr!4!7o d$ !uditor!ori*in!#< $# !uditor d$4$r@

!; R$tir!r%$ d$# tr!4!7o d$ !uditor! cu!ndo %$! o%i4#$ 4!7o #! #$= o r$*u#!cin!#ic!4#$ =

4; D$t$r6in!r %i (!= cu!#>ui$r o4#i*!cin< =! %$! contr!ctu!# o d$ otro tio< !r!r$ort!r #!% circun%t!nci!% ! otr!% !rt$%< co6o #o% $nc!r*!do% d$# *o4i$rnocoror!ti)o< du$?o% o r$*u#!dor$%+

NIA 2!


Con%id$r!cion$% !dicion!#$% $n #! !c$t!cin d$# tr!4!7o

Nor6!% d$ in"or6!cin "in!nci$r! %u#$6$nt!d!% or #! #$= o r$*u#!cin

13+ Si #! #$= o r$*u#!cin %u#$6$nt! nor6!% d$ in"or6!cin "in!nci$r! >u$ (! $%t!4#$cidoun! or*!ni!cin !utori!d! = r$conocid! >u$ $%t!4#$c$ nor6!%< $# !uditor d$4$rd$t$r6in!r %i (!= !#*n con"#icto $ntr$ #!% nor6!% d$ in"or6!cin "in!nci$r! = #o%r$>ui%ito% !dicion!#$%+ Si $i%t$n con"#icto%< $# !uditor d$4$r di%cutir con #!!d6ini%tr!cin #! n!tur!#$! d$ #o% r$>ui%ito% !dicion!#$% = d$4$r !cord!r %i@

!; Lo% r$>ui%ito% !dicion!#$% u$d$n cu6#ir%$ 6$di!nt$ r$)$#!cion$% !dicion!#$% $n#o% $%t!do% "in!nci$ro% o

4; L! d$%cricin d$# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !#ic!4#$ $n #o%$%t!do% "in!nci$ro% u$d$ 6odi"ic!r%$ $n con%$cu$nci!+

Si no $% o%i4#$ nin*un! d$ #!% do% !ccion$% !nt$rior$%< $# !uditor d$4$r d$t$r6in!r %i%$r n$c$%!rio 6odi"ic!r #! oinin d$# !uditor d$ !cu$rdo con #! NIA 90/+,:R$"+ A,-+;

M!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! r$%crito or #! #$= o r$*u#!cin+ Otro% !%unto%>u$ !"$ct!n #! !c$t!cin

18+ Si $# !uditor (! d$t$r6in!do >u$ $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!r$%crito or #! #$= o r$*u#!cin %$r! in!c$t!4#$ $c$to or $# ($c(o d$ >u$ #or$%cri4$ #! #$= o r$*u#!cin< $# !uditor d$4$r !c$t!r $# tr!4!7o d$ !uditor! %#o %i$%tn r$%$nt$% #!% %i*ui$nt$% condicion$%+ :R$"+ A,/+;

!; L! !d6ini%tr!cin $%t d$ !cu$rdo con roorcion!r $n #o% $%t!do% "in!nci$ro% #!%

r$)$#!cion$% !dicion!#$% >u$ %$ r$>ui$r!n !r! $)it!r >u$ #o% $%t!do% "in!nci$ro%%$!n $n*!?o%o% =

,NIA 705,Modi"ic!cion$% ! #! oinin $n $# dict!6$n d$# !uditor ind$$ndi$nt$+

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4; S$ r$conoc$ $n #o% t5r6ino% d$# tr!4!7o d$ !uditor! >u$@

i; E# dict!6$n d$# !uditor %o4r$ #o% $%t!do% "in!nci$ro% incoror!r un rr!"o d$n"!%i% d$ A%unto< ##!6!ndo #! !t$ncin d$ #o% u%u!rio% ! #!% r$)$#!cion$%!dicion!#$%< d$ !cu$rdo con #! NIA 90-=

ii; A 6$no% d$ >u$ %$ r$>ui$r! !# !uditor or #$= o r$*u#!cin >u$ $r$%$ #!oinin d$# !uditor %o4r$ #o% $%t!do% "in!nci$ro% con $# u%o d$ #!% "r!%$%@


r$%$nt!n r!on!4#$6$nt$< r$%$cto d$ todo #o i6ort!nt$< o d!n un untod$ )i%t! )$rd!d$ro = r!on!4#$< d$ !cu$rdo con $# 6!rco d$ r$"$. r$nci! d$in"or6!cin "in!nci$r! !#ic!4#$< #! oinin d$# !uditor %o4r$ #o% $%t!do%"in!nci$ro% no inc#uir $%t!% "r!%$%+

20+ Si #!% condicion$% #!nt$!d!% $n $# rr!"o 18 no $%tn r$%$nt$% = %$ r$>ui$r$ !#!uditor or #$= o r$*u#!cin >u$ $6r$nd! $# tr!4!7o d$ !uditor!< $# !uditor d$4$r@

!; E)!#u!r $# $"$cto d$ #! n!tur!#$! $n*!?o%! d$ #o% $%t!do% "in!nci$ro% %o4r$$# dict!6$n d$# !uditor $

4; Inc#uir un! r$"$r$nci! !roi!d! ! $%t$ !%unto $n #o% t5r6ino% d$# tr!4!7o d$!uditor!+

Dict!6$n d$# !uditor r$%crito or #! #$= o r$*u#!cin

21+ En !#*uno% c!%o%< #! #$= o r$*u#!cin d$ #! 7uri%diccin r$#$)!nt$ r$%cri4$ #!

co6o%icin o r$d!ccin d$# dict!6$n d$# !uditor $n un! "or6! o $n t5r6ino%

-NIA 706, Prrafos de nfasis y prrafos de otros asuntos en el dictamen del auditorindependiente. NIA 2!

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>u$ %on di"$r$nt$% $n 6!n$r! i6ort!nt$ d$ #o% r$>ui%ito% d$ #!% NIA+ En $%t!%circun%t!nci!%< $# !uditor d$4$r $)!#u!r@

!; Si #o% u%u!rio% udi$r!n 6!#$nt$nd$r #! %$*urid!d o4t$nid! d$ #! !uditor! d$#o% $%t!do% "in!nci$ro% =< %i $% !%u$ un! $#ic!cin !dicion!# $n $# dict!6$n d$# !uditorno u$d$ 6iti*!r $# o%i4#$ 6!#$nt$ndido< $# !uditor no d$4$r !c$t!r $# tr!4!7o d$!uditor!< ! 6$no% d$ >u$ #! #$= o r$*u#!cin r$>ui$r! >u$ #o (!*! !%+ Un! !uditor!conducid! d$ !cu$rdo con dic(! #$= o r$*u#!cin no cu6#$ con #!% NIA+ Encon%$cu$nci!< $# !uditor no d$4$r inc#uir nin*un! r$"$r$nci! d$ntrod$# dict!6$n d$# !uditor ! >u$ #! !uditor! %$ (!=! conducido d$ !cu$rdo con #!%

NIA+9:R$"+ A,.A,9+;


M!t$ri!# d$ !#ic!cin = otro 6!t$ri!# $#ic!ti)o

A#c!nc$ d$ $%t! NIA)Ref* +,rr* -

A#+ Lo% tr!4!7o% !r! !t$%ti*u!r< >u$ inc#u=$n tr!4!7o% d$ !uditor!< %#o u$d$n !c$t!r%$cu!ndo $# ro"$%ioni%t! con%id$r! >u$ %$ %!ti%"!rn r$>ui%ito% 5tico% r$#$)!nt$% co6o $#d$ ind$$nd$nci! = $# d$ co6$t$nci! ro"$%ion!#< = cu!ndo $# tr!4!7o 6u$%tr$ ci$rt!%c!r!ct$r%tic!%+3L!% r$%on%!4i#id!d$% d$# !uditor r$%$cto d$ #o% r$>ui%ito% 5tico% $n $#cont$to d$ #! !c$t!cin d$ un tr!4!7o d$ !uditor! = (!%t! dond$ $%tn d$ntro d$#contro# d$# !uditor %$ tr!t!n $n #! NIA 220+8 E%t! NIA tr!t! #o% !%unto% :o

r$condicion$%; >u$ $%tn d$ntro d$# contro# d$ #! $ntid!d = %o4r$ #o% cu!#$% $%n$c$%!rio >u$ $# !uditor = #! !d6ini%tr!cin d$ #! $ntid!d %$ on*!n d$ !cu$rdo+

Pr$condicion$% !r! un! !uditor!

E# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r![Ref. rr. !a"#

A2+ Un! condicin !r! #! !c$t!cin d$ un tr!4!7o !r! !t$%ti*u!r $% >u$ #o% crit$rio% ! >u$%$ r$"i$r$ #! d$"inicin d$ un tr!4!7o !r! !t$%ti*u!r %$!n !d$cu!do% = $%t5n di%oni4#$%! #o% r$%unto% u%u!rio%+10Lo% crit$rio% %on #o% unto% d$ r$"$r$nci! >u$ %$ u%!n !r!

/ NIA 90+

$er tambin la NIA 700,'or6!cin d$ un! oinin = dict!6$n %o4r$ $%t!do% "in!nci$ro%,%rrafo &'.

9NIA 210

3M!rco d$ R$"$r$nci! Int$rn!cion!# !r! Tr!4!7o% !r! At$%ti*u!r< %rrafo (7b" ii".

8NIA 220< rr!"o% 8.11+

10Marco de Referencia Internacional para .rabajos

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$)!#u!r o 6$dir #! 6!t$ri! rinci!# inc#u=$ndo< cu!ndo %$! r$#$)!nt$< unto% d$r$"$r$nci! !r! #! r$%$nt!cin = r$)$#!cin+ Lo% crit$rio% !d$cu!do% $r6it$n un!$)!#u!cin o 6$dicin r!on!4#$6$nt$ uni"or6$ d$ un! 6!t$ri! rinci!# d$ntro d$#cont$to d$# 7uicio ro"$%ion!#+ P!r! "in$% d$ #!% NIA< $# 6!rco d$ r$"$r$nci! d$in"or6!cin "in!nci$r! !#ic!4#$ roorcion! #o% crit$rio% >u$ $# !uditor u%! !r!!udit!r #o% $%t!do% "in!nci$ro%< inc#u=$ndo cu!ndo %$! r$#$)!nt$ %u r$%$nt!cinr!on!4#$+

A,+ Sin un 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !c$t!4#$< #! !d6ini%tr!cin noti$n$ un! 4!%$ !roi!d! !r! #! r$!r!cin d$ #o% $%t!do% "in!nci$ro%+ En 6uc(o%c!%o% $# !uditor u$d$ %uon$r >u$ $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!!#ic!4#$ $% !c$t!4#$< %$*n %$ d$%cri4$ #o% rr!"o% A3.A8+

(')ACUERDO DE LOS TRMINOS DE LOS TRABAJOS DE AUDITORA

D$t$r6in!cin d$ #! !c$t!4i#id!d d$# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!

A-+ Lo% "!ctor$% >u$ %on r$#$)!nt$% ! #! d$t$r6in!cin d$# !uditor d$ #! !c$t!4i#id!d d$#6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! >u$ %$ (! d$ !#ic!r $n #! r$!r!cind$ #o% $%t!do% "in!nci$ro% inc#u=$n@

F L! n!tur!#$! d$ #! $ntid!d :or $7$6#o< %i $% un! $6r$%! d$ n$*ocio%< un! $ntid!dd$# %$ctor 4#ico o un! or*!ni!cin %in "in$% #ucr!ti)o%;

F E# ro%ito d$ #o% $%t!do% "in!nci$ro% :or $7$6#o< %i $%tn r$!r!do% !r! cu6#ircon #!% n$c$%id!d$% co6un$% d$ in"or6!cin "in!nci$r! d$ un! !6#i! *!6! d$u%u!rio% o #!% n$c$%id!d$% d$ in"or6!cin "in!nci$r! d$ u%u!rio% $%$c"ico%;

F L! n!tur!#$! d$ #o% $%t!do% "in!nci$ro% :or $7$6#o< %i #o% $%t!do% "in!nci$ro% %onun 7u$*o co6#$to d$ $%t!do% "in!nci$ro% o un %o#o $%t!do "in!nci$ro; =

9 "NDI#$

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F Si #! #$= o r$*u#!cin r$%cri4$ $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!!#ic!4#$+

A/+ Muc(o% u%u!rio% d$ $%t!do% "in!nci$ro% no $%tn $n o%icin d$ d$6!nd!r $%t!do%"in!nci$ro% ! #! 6$did! !r! cu6#ir con %u% n$c$%id!d$% $%$c"ic!% d$ in"or6!cin+Aun>u$ no u$d$n cu6#ir%$ tod!% #!% n$c$%id!d$% d$ in"or6!cin d$ u%u!rio%$%$c"ico%< (!= n$c$%id!d$% d$ in"or6!cin "in!nci$r! >u$ %on co6un$% ! un! !6#i!*!6! d$ u%u!rio%+ Lo% $%t!do% "in!nci$ro% r$!r!do% d$ !cu$rdo con un 6!rco d$r$"$r$nci! d$ in"or6!cin "in!nci$r! di%$?!do !r! cu6#ir con #!% n$c$%id!d$%co6un$% d$ in"or6!cin "in!nci$r! d$ un! !6#i! *!6! d$ u%u!rio% %on conocido%co6o $%t!do% "in!nci$ro% d$ ro%ito *$n$r!#+

A+ En !#*uno% c!%o%< #o% $%t!do% "in!nci$ro% $%t!rn r$!r!do% d$ !cu$rdo con un 6!rcod$ r$"$r$nci! d$ in"or6!cin "in!nci$r! di%$?!do !r! cu6#ir con #!% n$c$%id!d$% d$in"or6!cin "in!nci$r! d$ u%u!rio% $%$c"ico%+ E%to% $%t!do% "in!nci$ro% %onconocido% co6o $%t!do% "in!nci$ro% d$ ro%ito $%$ci!#+ L!% n$c$%id!d$% d$in"or6!cin "in!nci$r! d$ #o% r$%unto% u%u!rio% d$t$r6in!rn $# 6!rco d$ r$"$r$nci!d$ in"or6!cin "in!nci$r! !#ic!4#$ $n $%t!% circun%t!nci!%+ L! NIA 300 !n!#i! #!!c$t!4i#id!d d$ 6!rco% d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! di%$?!do% !r!cu6#ir con #!% n$c$%id!d$% d$ in"or6!cin "in!nci$r! d$ u%u!rio% $%$c"ico%+10

A9+ Pu$d$n $ncontr!r%$< d$%u5% d$ >u$ %$ (! !c$t!do $# tr!4!7o d$ !uditor!< d$"ici$nci!% $n$# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !#ic!4#$ >u$ indi

NIA 00,#onsideraciones especiales/Auditor%as de estados financieros preparados de acuerdocon marcos de referencia de propsito especial'prrafo .

NIA 2!


>u$n >u$ $# 6!rco d$ r$"$r$nci! no $% !c$t!4#$+ Cu!ndo $# u%o d$ dic(o 6!rco d$ r$"$r$nci! $% r$%crito or #! #$= or$*u#!cin< !#ic!n #o% r$>ui%ito% d$ #o% rr!"o% 1820+ Cu!ndo $# u%o d$ t!# 6!rco d$ r$"$r$nci! no $%t r$%crito or#! #$= o r$*u#!cin< #! !d6ini%tr!cin u$d$ !dot!r otro 6!rco d$ r$"$r$nci! >u$ %$! !c$t!4#$+ Cu!ndo #!!d6ini%tr!cin (!c$ $%to< %$*n r$>ui$r$ $# rr!"o 1< %$ !cu$rd!n nu$)o% t5r6ino% d$# tr!4!7o d$ !uditor! !r!r$"#$7!r $# c!64io $n $# 6!rco d$ r$"$r$nci!< =! >u$ #o% t5r6ino% !cord!do% r$)i!6$nt$ =! no %$rn $!cto%+

M!rco% d$ r$"$r$nci! d$ ro%ito *$n$r!#

A3+ A# r$%$nt$< no (!= un! 4!%$ !utori!d! = o47$ti)! >u$ (!=! %ido r$conocid! *#o4!#6$nt$ !r! 7u*!r #! !c$t!4i#id!dd$ #o% 6!rco% d$ r$"$r$nci! d$ ro%ito *$n$r!#+ A "!#t! d$ t!# 4!%$< #!% nor6!% d$ in"or6!cin "in!nci$r!$%t!4#$cid!% or or*!ni!cion$% !utori!d!% o r$conocid!% !r! ro6u#*!r nor6!% !r! $# u%o d$ ci$rto% tio% d$$ntid!d$% %$ %uon$ >u$ %$!n !c$t!4#$% !r! $%t!do% "in!nci$ro% d$ ro%ito *$n$r!# r$!r!do% or dic(!%$ntid!d$%< %i$6r$ >u$ #!% or*!ni!cion$% %i*!n un roc$%o $%t!4#$cido = tr!n%!r$nt$ >u$ i6#ic! d$#i4$r!cin =con%id$r!cin d$ #o% unto% d$ )i%t! d$ un! !6#i! *!6! d$ !rtici!nt$% int$r$%!do%+ E7$6#o% d$ $%t!% nor6!% d$

in"or6!cin "in!nci$r! inc#u=$n@

F Nor6!% Int$rn!cion!#$% d$ In"or6!cin 'in!nci$r! :NII'; ro6u#*!d!% or $# Con%$7o d$ Nor6!%Int$rn!cion!#$% d$ Cont!4i#id!d

10

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F Nor6!% Int$rn!cion!#$% d$ Cont!4i#id!d d$# S$ctor P4#ico :IPSAS; ro6u#*!d!% or $# Con%$7o d$ Nor6!%Int$rn!cion!#$% d$ Cont!4i#id!d d$# S$ctor P4#ico =

F Princiio% d$ cont!4i#id!d ro6u#*!do% or un! or*!ni!cin !utori!d! o r$conocid! $%t!4#$c$dor! d$ nor6!%$n un! !rticu#!r 7uri%diccin< %i$6r$ >u$ #! or*!ni!cin %i*! un roc$%o $%t!4#$cido = tr!n%!r$nt$ >u$i6#i>u$ d$#i4$r!cin = con%id$r!cin d$ #o% unto% d$ )i%t! d$ un! !6#i! *!6! d$ !rtici!nt$% int$r$%!do%+

E%t!% nor6!% d$ in"or6!cin "in!nci$r! ! 6$nudo %$ id$nti"ic!n co6o $# 6!rco d$ r$"$r$nci! d$ in"or6!cin"in!nci$r! !#ic!4#$ $n #! #$= o r$*u#!cin >u$ ri*$ #! r$!r!cin d$ $%t!do% "in!nci$ro% d$ ro%ito *$n$r!#+

M!rco% d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! r$%crito% or #! #$= o r$*u#!cin

A8+ D$ !cu$rdo con $# rr!"o !;< %$ r$>ui$r$ >u$ $# !uditor d$t$r6in$ %i $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!

>u$ %$ )! !#ic!r $n #! r$!r!cin d$ #o% $%t!do% "in!nci$ro%< $% !c$t!4#$+ En !#*un!% 7uri%diccion$%< #! #$= or$*u#!cin u$d$ r$%cri4ir $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! >u$ %$ (! d$


u%!r $n #! r$!r!cin d$ $%t!do% "in!nci$ro% d$ ro%ito *$n$r!# !r! ci$rto% tio% d$ $ntid!d$%+ A "!#t! d$indic!cion$% $n contr!rio< %$ %uon$ >u$ t!# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! %$! !c$t!4#$ !r! $%t!do%"in!nci$ro% d$ ro%ito *$n$r!# r$!r!do% or dic(!% $ntid!d$%+ En $# c!%o d$ >u$ $# 6!rco d$ r$"$r$nci! no %$con%id$r$ !c$t!4#$< !#ic!n #o% rr!"o% 18.20+

Juri%diccion$% >u$ no ti$n$n or*!ni!cion$% $%t!4#$c$dor!% d$ nor6!% o 6!rco% d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! r$%crito%

A10+ Cu!ndo un! $ntid!d $%t r$*i%tr!d! u o$r!ndo $n un! 7uri%diccin >u$ no t$n*! un! or*!ni!cin $%t!4#$c$dor! d$nor6!% !utori!d! o r$conocid!< o dond$ $# u%o d$# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! no $%t r$%crito

or #! #$= o r$*u#!cin< #! !d6ini%tr!cin id$nti"ic! un 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !r! !#ic!r $n#! r$!r!cin d$ #o% $%t!do% "in!nci$ro%+ E# !5ndic$ 2 conti$n$ *u!% %o4r$ c6o d$t$r6in!r #! !c$t!4i#id!d d$ #o%6!rco% d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! $n t!#$% circun%t!nci!%+

Acu$rdo d$ #!% r$%on%!4i#id!d$% d$ #! !d6ini%tr!cin[Ref. rr. !b"#

A11+ Un! !uditor! d$ !cu$rdo con #!% NIA %$ conduc$ %o4r$ #! r$6i%! d$ >u$ #! !d6ini%tr!cin (! r$conocido = $nti$nd$>u$ ti$n$ #!% r$%on%!4i#id!d$% $u$%t!% $n $# rr!"o 4;+ 11En ci$rt!% 7uri%diccion$%< $%t!% r$%on%!4i#id!d$% u$d$n$%t!r $%$ci"ic!d!% $n #! #$= o r$*u#!cin+ En otr!%< u$d$ (!4$r oc! o nin*un! d$"inicin #$*!# o d$ r$*u#!cin d$$%t!% r$%on%!4i#id!d$%+ L!% NIA no %o4r$!%!n #! #$= o r$*u#!cin $n $%o% !%unto%+ Sin $64!r*o< $# conc$to d$ un!!uditor! ind$$ndi$nt$ r$>ui$r$ >u$ #! "uncin d$# !uditor no i6#i>u$ to6!r r$%on%!4i#id!d %o4r$ #! r$!r!cin d$#o% $%t!do% "in!nci$ro% o %o4r$ $# contro# int$rno r$#!cion!do d$ #! $ntid!d< = >u$ $# !uditor t$n*! un! $$ct!ti)!r!on!4#$ d$ o4t$n$r #! in"or6!cin n$c$%!ri! !r! #! !uditor! (!%t! dond$ #! !d6ini%tr!cin u$d! roorcion!r#! o

rocur!r#!+

111 NIA 200< rr!"o A2+NIA 2!

11 "NDI#$

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12/27

En con%$cu$nci!< #! r$6i%! $% "und!6$nt!# !r! #! conduccin d$ un! !uditor! ind$$ndi$nt$+ P!r! $)it!r un6!#$nt$ndido< %$ ##$*! ! un !cu$rdo con #! !d6ini%tr!cin d$ >u$ r$conoc$ = $nti$nd$ >u$ ti$n$ t!#$%r$%on%!4i#id!d$% co6o !rt$ d$ !cord!r = r$*i%tr!r #o% t5r6ino% d$# tr!4!7o d$ !uditor! %$*n #o% rr!"o% 8.12+

A12+ L! "or6! $n >u$ #!% r$%on%!4i#id!d$% %o4r$ #! in"or6!cin "in!nci$r! %$ di)id$n $ntr$ #! !d6ini%tr!cin = #o%$nc!r*!do% d$# *o4i$rno coror!ti)o )!ri!r d$ !cu$rdo con #o% r$cur%o% = $%tructur! d$ #! $ntid!d = cu!#>ui$r #$= or$*u#!cin r$#$)!nt$< = #!% "uncion$% r$%$cti)!% d$ #! !d6ini%tr!cin = d$ #o% $nc!r*!do% d$# *o4i$rno coror!ti)od$ntro d$ #! $ntid!d+ En #! 6!=or! d$ #o% c!%o%< #! !d


6ini%tr!cin $% r$%on%!4#$ d$ #! $7$cucin< 6i$ntr!% >u$ #o% $nc!r*!do% d$# *o4i$rno coror!ti)o ti$n$n #!%u$r)i%in d$ #! !d6ini%tr!cin+ En !#*uno% c!%o%< #o% $nc!r*!do% d$# *o4i$rno coror!ti)o t$ndrn< o !%u6irn< #!r$%on%!4i#id!d d$ !ro4!r #o% $%t!do% "in!nci$ro% o d$ 6onitor$!r $# contro# int$rno d$ #! $ntid!d r$#!cion!do con #!in"or6!cin "in!nci$r!+ En $ntid!d$% 6!=or$% o d$# %$ctor 4#ico< un %u4*ruo d$ #o% $nc!r*!do% d$# *o4i$rnocoror!ti)o< co6o un co6it5 d$ !uditor!< u$d$ $%t!r ! c!r*o d$ ci$rt!% r$%on%!4i#id!d$% d$ %u$r)i%in+

A1,+ L! NIA /30 r$>ui$r$ >u$ $# !uditor %o#icit$ ! #! !d6ini%tr!cin roorcion!r r$r$%$nt!cion$% $%crit!% d$ >u$ (!cu6#ido con ci$rt!% d$ %u% r$%on%!4i#id!d$%+12Pu$d$< or #o t!nto< %$r !roi!do in"or6!r ! #! !d6ini%tr!cin >u$%$ $%$r! r$ci4ir $%t!% r$r$%$nt!cion$% $%crit!%< 7unto con #!% r$r$%$nt!cion$% $%crit!% >u$ r$>ui$r$n otr!% NIA =u$ $# !uditor !c$t!r! $# tr!4!7o d$ !uditor!< ! 6$no% d$ >u$ #! #$= o r$*u#!cinr$>ui$r! >u$ $# !uditor #o (!*!+ En c!%o% cu!ndo %$ r$>ui$r$ >u$ $# !uditor !c$t$ $# tr!4!7o d$ !uditor!< 5%t$ u$d$n$c$%it!r $#ic!r ! #! !d6ini%tr!cin #! i6ort!nci! d$ $%to% !%unto%< = #!% i6#ic!cion$% !r! $# dict!6$n d$#!uditor+

Pr$!r!cin d$ #o% $%t!do% "in!nci$ro% GR$"+ Prr+ 4; i;H

A#/+ L! 6!=or! d$ #o% 6!rco% d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! inc#u=$n r$>ui%ito% r$#!ti)o% ! #! r$%$nt!cin d$ #o%$%t!do% "in!nci$ro% !r! $%to% 6!rco% d$ r$"$r$nci!< %re%araci*nd$ #o% $%t!do% "in!nci$ro% d$ !cu$rdo con $# 6!rcod$ r$"$r$nci! d$ in"or6!cin "in!nci$r! inc#u=$ %resentaci*n.En $# c!%o d$ un 6!rco d$ r$"$r$nci! d$ r$%$nt!cinr!on!4#$ #! i6ort!nci! d$# o47$ti)o d$ in"or6!cin d$ r$%$nt!cin r!on!4#$ $% t!# >u$ #! r$6i%! !cord!d! con #!!d6ini%tr!cin< inc#u=$ #! r$"$r$nci! $%$c"ic! ! #! r$%$nt!cin r!on!4#$< o ! #! r$%on%!4i#id!d d$ !%$*ur!r >u$ #o%

$%t!do% "in!nci$ro% d!rn un unto d$ )i%t! )$rd!d$ro = r!on!4#$< d$ !cu$rdo con $# 6!rco d$ r$"$r$nci! d$in"or6!cin "in!nci$r!+

Contro# int$rno GR$"+ Prr< 4; ii;H

A#+ L! !d6ini%tr!cin 6!nti$n$ $# contro# int$rno >u$ d$t$r6in$ co6o n$c$%!rio !r! "!ci#it!r #! r$!r!cin d$ $%t!do%"in!nci$ro% >u$ $%t5n #i4r$% d$ r$r$%$nt!cin $rrn$! d$ i6ort!nci! r$#!ti)!< =! %$! d$4ido ! $rror o "r!ud$+ E#contro# int$rno< no i6ort! cun $"$cti)o u$d$ d!r ! un! $ntid!d %#o %$*urid!d r!on!4#$< %o4r$ #o*r!r #o%o47$ti)o% d$ in"or6!cin "in!nci$r! d$ #! $ntid!d< d$4ido ! #!% #i6it!cion$% in($r$nt$% d$# contro# int$rno+ 1,

A#9+ Un! !uditor! ind$$ndi$nt$ conducid! d$ !cu$rdo con #!% NIA no !ct! co6o un %u%tituto d$# 6!nt$ni6i$nto d$ uncontro# int$rno n$c$%!rio !r! #! r$!r!cin d$ $%t!do% "in!nci$ro% or #! !d6ini%tr!cin+ En con%$cu$nci!< %$r$>ui$r$ !# !uditor >u$ o4t$n*! $# !cu$rdo d$ #! !d6ini%tr!cin< r$%$cto ! >u$ r$conoc$ = $nti$nd$ %u

12 NIA /30

7/26/2019 NIA210

13/27


r$%on%!4i#id!d %o4r$ $# contro# int$rno+ Sin $64!r*o< $# !cu$rdo >u$ r$>ui$r$ $# rr!"o 4; ii; no i6#ic! >u$ $#!uditor $ncontr!r >u$ $# contro# int$rno 6!nt$nido or #! !d6ini%tr!cin (! #o*r!do %u ro%ito o $%t5 #i4r$ d$d$"ici$nci!%+

A#3+ L$ toc! ! #! !d6ini%tr!cin d$t$r6in!r >u5 contro# int$rno $% n$c$%!rio !r! "!ci#it!r #! r$!r!cin d$ #o% $%t!do%"in!nci$ro%+ E# t5r6ino contro# int$rno !4!rc! un! !6#i! *!6! d$ !cti)id!d$% d$ntro d$ co6on$nt$% >u$ u$d$nd$%cri4ir%$ co6o $# !64i$nt$ d$# contro# $# roc$%o d$ )!#or!cin d$# ri$%*o d$ #! $ntid!d $# %i%t$6! d$in"or6!cin< inc#u=$ndo #o% roc$%o% d$ n$*ocio% r$#!cion!do% r$#$)!nt$% ! in"or6!cin "in!nci$r!< =co6unic!cin !cti)id!d$% d$ contro# = 6onitor$o d$ #o% contro#$%+ Sin $64!r*o< $%t! di)i%in no n$c$%!ri!6$nt$r$"#$7! c6o u$d$ un! $ntid!d< $n !rticu#!r< di%$?!r< i6#$6$nt!r = 6!nt$n$r %u contro# int$rno< o c6o u$d$c#!%i"ic!r cu!#>ui$r co6on$nt$ !rticu#!r+1-E# contro# int$rno d$ un! $ntid!d :$n !rticu#!r< %u% #i4ro% = r$*i%tro%cont!4#$%< o %i%t$6!% d$ cont!4i#id!d; r$"#$7!r #!% n$c$%id!d$% d$ #! !d6ini%tr!cin< #! co6#$7id!d d$# n$*ocio< #!n!tur!#$! d$ #o% ri$%*o% ! #o% >u$ $%t %u7$t! #! $ntid!d< = #!% #$=$% o r$*u#!cin r$#$)!nt$%+

A#8+ En !#*un!% 7uri%diccion$%< #! #$= o r$*u#!cin u$d$ r$"$rir%$ ! #! r$%on%!4i#id!d d$ #! !d6ini%tr!cin %o4r$ #o!d$cu!do d$ #o% #i4ro% = r$*i%tro% cont!4#$%< o %i%t$6!% d$ cont!4i#id!d+ En !#*uno% c!%o%< #! rctic! *$n$r!# u$d$!%u6ir un! di%tincin $ntr$ #i4ro% = r$*i%tro% cont!4#$% o %i%t$6!% d$ cont!4i#id!d or un #!do< = contro# int$rno ocontro#$%< $n $# otro+ Co6o #o% #i4ro% = r$*i%tro% cont!4#$%< o #o% %i%t$6!% d$ cont!4i#id!d< %on !rt$ int$*r!# d$#contro# int$rno co6o #o r$"i$r$ $# rr!"o A# 3< no %$ (!c$ r$"$r$nci! $%$c"ic! ! $##o% $n $# rr!"o 4; ii; !r! #!d$%cricin d$ #! r$%on%!4i#id!d d$ #! !d6ini%tr!cin+ P!r! $)it!r un

6!#$nt$ndido< u$d$ %$r !roi!do >u$ $# !uditor $#i>u$ ! #! !d6ini%tr!cin $# !#c!nc$ d$ $%t! r$%on%!4i#id!d+

Con%id$r!cion$% r$#$)!nt$% ! $>u$?!% $ntid!d$% GR$"+ Prr+ 4;H

A20+ Uno d$ #o% ro%ito% d$ !cord!r #o% t5r6ino% d$# tr!4!7o d$ !uditor! $% $)it!r un 6!#$nt$ndido %o4r$ #!% r$%$cti)!%r$%on%!4i#id!d$% d$ #! !d6ini%tr!cin = d$# !uditor+ Por $7$6#o< cu!ndo un t$rc$ro (! !=ud!do con #! r$!r!cind$ #o% $%t!do% "in!nci$ro%< u$d$ %$r ti# r$cord!r ! #! !d6ini%tr!cin >u$ #! r$!r!cin d$ #o% $%t!do% "in!nci$ro%u$ %i*u$n< cu!#>ui$r r$"$r$nci! ! un! c!rt! co6ro6i%o d$ !uditor!< d$4$to6!r%$ r$"$r$nci! ! un! c!rt! co6ro6i%o d$ !uditor! u otr! "or6! !d$cu!d! d$ !cu$rdo con$# $%crito+

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A22+ E% $n #o% int$r$%$% t!nto d$ #! $ntid!d co6o d$# !uditor >u$ $# !uditor 6!nd$ un! c!rt! co6ro6i%o d$ !uditor! !nt$%d$# inicio d$ #! !uditor! !r! !=ud!r ! $)it!r 6!#$nt$ndido% r$%$cto d$ #! !uditor!+ En !#*uno% !%$% %in$64!r*o< $# o47$ti)o = !#c!nc$ d$ un! !uditor! = #!% r$%on%!4i#id!d$% d$ #! !d6ini%tr!cin = d$# !uditor u$d$n$%t!r %u"ici$nt$6$nt$ $%t!4#$cido% or #! #$=< $% d$cir< r$%cri4$n #o% !%unto% >u$ %$ d$%cri4$n $n $# rr!"o 10+Aun>u$ $n $%t!% circun%t!nci!% $# rr!"o 11 $r6it$ !# !uditor inc#uir $n #! c!rt! co6ro6i%o %#o r$"$r$nci! !#($c(o d$ >u$ !#ic! #! #$= o r$*u#!cin r$#$)!nt$ = >u$ #! !d6ini%tr!cin r$conoc$ = $nti$nd$ %u% r$%on%!4i#id!d$%co6o %$ $on$n $n $# rr!"o 4; %in $64!r*o< $# !uditor u$d$ con%id$r!r !roi!do inc#uir #o% !%unto% d$%crito%$n $# rr!"o 10 $n un! c!rt! co6ro6i%o !r! in"or6!cin d$ #! !d6ini%tr!cin+

'or6! = cont$nido d$ #! c!rt! co6ro6i%o d$ !uditor!A2,+ L! "or6! = cont$nido d$ #! c!rt! co6ro6i%o d$ !uditor! u$d$ )!ri!r !r! c!d! $ntid!d+ L! in"or6!cin >u$ %$

inc#u=$ $n #! c!rt! co6ro6i%o d$ !uditor! %o4r$ #!% r$%on%!4i#id!d$% d$# !uditor u$d$ 4!%!r%$ $n #! NIA 200+1

Lo% rr!"o% 4; = 12 d$ $%t! NIA tr!t!n d$ #! d$%cricin d$ #!% r$%on%!4i#id!d$% d$ #! !d6i.

ni%tr!cin+ Ad$6% d$ inc#uir #o% !%unto% >u$ r$>ui$r$ $# rr!"o 10< un! c!rt! co6ro6i%o d$ !uditor! u$d$ (!c$rr$"$r$nci! !< or $7$6#o@

F E#!4or!cin d$# !#c!nc$ d$ #! !uditor!< inc#u=$ndo r$"$r$nci! ! #! #$*i%#!cin< r$*u#!cion$%< NIA !#ic!4#$%ui$r otr! co6unic!cin d$ r$%u#t!do% d$# tr!4!7o d$ !uditor!+

F E# ($c(o d$ >u$ d$4ido ! #!% #i6it!cion$% in($r$nt$% d$ un! !uditor!< 7unto con #!% #i6it!cion$% in($r$nt$% d$#

contro# int$rno< (!=! un ri$%*o in$)it!4#$ d$ >u$ !#*un!% r$r$%$nt!cion$% $rrn$!% d$ i6ort!nci! r$#!ti)! nou$d!n d$t$ct!r%$< !un cu!ndo #! !uditor! %$ #!n$$ = d$%$6$?$ d$ 6!n$r! !roi!d! d$ !cu$rdo con #!% NIA+

F Arr$*#o% r$%$cto ! #! #!n$!cin = d$%$6$?o d$ #! !uditor!< inc#u=$ndo #! co6o%icin d$# $>uio d$!uditor!+

F L! $$ct!ti)! d$ >u$ #! !d6ini%tr!cin ro)$$r r$r$%$nt!cion$% $%crit!% :)$r t!64i5n rr!"o A1,;+

F E# !cu$rdo d$ #! !d6ini%tr!cin d$ on$r ! di%o%icin d$# !uditor 4orr!dor$% d$ $%t!do% "in!nci$ro% = cu!#>ui$rotr! in"or6!cin >u$ #o% !co6!?$< ! ti$6o co6o !r! $r6itir !# !uditor co6#$t!r #! !uditor! d$ !cu$rdo con$# ro*r!6! rou$%to+

F E# !cu$rdo d$ #! !d6ini%tr!cin d$ in"or6!r !# !uditor d$ ($c(o% >u$ u$d!n !"$ct!r #o% $%t!do% "in!nci$ro%< d$#o% cu!#$% #! !d6ini%tr!cin u$d! $nt$r!r%$ dur!nt$ $# $riodo d$%d$ #! "$c(! d$# dict!6$n d$# !uditor ! #! "$c(!$n >u$ %$ $6it$n #o% $%t!do% "in!nci$ro%+

F L! 4!%$ !r! $# c#cu#o d$ (onor!rio% = cu!#$%>ui$r !rr$*#o% %o4r$ "!ctur!cin+

F Un! %o#icitud d$ >u$ #! !d6ini%tr!cin !cu%$ r$ci4o d$ #! c!rt! co6ro6i%o d$ !uditor! = $%t5 d$ !cu$rdo con#o% t5r6ino% d$# tr!4!7o !## #!nt$!do%+

A2-+ Cu!ndo %$! r$#$)!nt$< udi$r!n %$?!#!r%$ t!64i5n #o% %i*ui$nt$% unto% $n #! c!rt! c co6ro6i%o d$ !uditor!@

F Arr$*#o% conc$rni$nt$% !# in)o#ucr!6i$nto d$ otro% !uditor$% = $$rto% $n !#*uno% !%$cto% d$ #! !uditor!+

1 NIA 200< rr!"o% ,.8+

1-

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ACUERDO DE LOS TRMINOS DE LOS TRABAJOS DE AUDITORANIA 2! A+"NDI#$

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ACUERDO DE LOS T RMINOS DE LOS TRABAJOS DE AUDITOR A

F Arr$*#o% conc$rni$nt$% !# in)o#ucr!6i$nto d$ !uditor$% int$rno% = otro $r%on!#

!%i%t$nt$ d$ #! $ntid!d+

F Arr$*#o% or (!c$r con $# !uditor r$cur%or< %i #o (!=< $n $# c!%o d$ un! !uditor!inici!#+

F Cu!#>ui$r r$%triccin ! #! r$%on%!4i#id!d d$# !uditor cu!ndo $i%t! $%! o%i4i#id!d+

F Un! r$"$r$nci! ! cu!#$%>ui$r !cu$rdo% !dicion!#$% $ntr$ $# !uditor = #! $ntid!d+

F Cu!#$%>ui$r o4#i*!cion$% d$ roorcion!r !$#$% d$ tr!4!7o d$ #! !uditor! ! otr!%!rt$%+

E# !5ndic$ 1 6u$%tr! un $7$6#o d$ un! c!rt! co6ro6i%o d$ !uditor!+

Auditor!% d$ co6on$nt$%

A2/+ Cu!ndo $# !uditor d$ un! $ntid!d 6!tri $% t!64i5n $# !uditor d$ un co6on$nt$< #o%"!ctor$% >u$ u$d$n in"#uir $n #! d$ci%in d$ %i (!= >u$ 6!nd!r un! c!rt! co6ro6i%od$ !uditor! or %$!r!do !# co6on$nt$< inc#u=$n #o% %i*ui$nt$%@

F ui5n no64r! !# !uditor co6on$nt$

F Si %$ )! ! $6itir o no un dict!6$n d$ !uditor or %$!r!do %o4r$ $# co6on$nt$

F R$>ui%ito% #$*!#$% $n r$#!cin con #o% no64r!6i$nto% d$ !uditor!

F r!do d$ roi$d!d or #! 6!tri =

F r!do d$ ind$$nd$nci! d$ #! !d6ini%tr!cin d$# co6on$nt$ r$%$cto d$ #! $ntid!d6!tri+

R$%on%!4i#id!d$% d$ #! !d6ini%tr!cin r$%crit!% or #$= o r$*u#!cin :R$"+ Prr+ 11.12;

A2+ Si< $n #!% circun%t!nci!% d$%crit!% $n #o% rr!"o% A22 = A29< $# !uditor conc#u=$ >u$ no$% n$c$%!rio r$*i%tr!r ci$rto% t5r6ino% d$# tr!4!7o d$ !uditor! $n un! c!rt! co6ro6i%od$ !uditor!< $# rr!"o 11 %i*u$ r$>uiri$ndo d$# !uditor >u$ 4u%>u$ $# !cu$rdo $%crito d$#! !d6ini%tr!cin d$ >u$ r$conoc$ = $nti$nd$ >u$ ti$n$ #!% r$%on%!4i#id!d$% $u$%t!%$n $# rr!"o 4;+ Sin $64!r*o< %$*n $# rr!"o 12< $%t$ !cu$rdo $%crito u$d$ u%!r $#t$to d$ #! #$= o r$*u#!cin< %i dic(! #$= o r$*u#!cin $%t!4#$c$ r$%on%!4i#id!d$% !r! #!!d6ini%tr!cin >u$ %$!n $>ui)!#$nt$%

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$n $"$cto ! #!% d$%crit!% $n $# rr!"o 4;+ L! ro"$%in cont!4#$< $# $%t!4#$c$dor d$nor6!% d$ !uditor!< o $# r$*u#!dor d$ !uditor! $n un! 7uri%diccin u$d$n (!4$rdi%u$%to #in$!6i$nto% %o4r$ %i $% $>ui)!#$nt$ #! d$%cricin d$ #! #$= o r$*u#!cin+

Con%id$r!cion$% $%$c"ic!% ! $ntid!d$% d$# %$ctor 4#ico

A29+ L! #$= o r$*u#!cin >u$ ri*$ #!% o$r!cion$% d$ !uditor!% d$# %$ctor 4#ico*$n$r!#6$nt$ d$cr$t!n $# no64r!6i$nto d$ un !uditor d$# %$ctor 4#ico =ordin!ri!6$nt$ $on$n #!% r$%on%!4i#id!d$% = od$r$% d$# !uditor d$# %$ctor 4#icou$ (!= 4$n$"icio% $n $6itirun! c!rt! co6ro6i%o d$ !uditor! 6% co6#$t! >u$ #o $r6itido or $# rr!"o 11+

Auditor!% r$curr$nt$%)Ref* +,rr* 0-

A23+ E# !uditor u$d$ d$cidir no 6!nd!r un! nu$)! c!rt! co6ro6i%o d$ !uditor! u otro!cu$rdo or $%crito c!d! $riodo+ Sin $64!r*o< #o% %i*ui$nt$% "!ctor$% u$d$n (!c$r!roi!do r$)i%!r #o% t5r6ino% d$# tr!4!7o d$ !uditor! o r$cord!r#$ ! #! $ntid!d #o%t5r6ino% $i%t$nt$%@

F Cu!#>ui$r indic!cin d$ >u$ #! $ntid!d 6!#$nti$nd$ $# o47$ti)o = !#c!nc$ d$ #! !uditor!+

F Cu!#$%>ui$r t5r6ino% r$)i%!do% o $%$ci!#$% d$# tr!4!7o d$ !uditor!+

F Un c!64io r$ci$nt$ $n #! !d6ini%tr!cinsenior.

F Un c!64io d$ roi$d!d i6ort!nt$+

F Un c!64io i6ort!nt$ $n n!tur!#$! o t!6!?o d$# n$*ocio d$ #! $ntid!d+

F Un c!64io $n #o% r$>ui%ito% #$*!#$% o r$*u#!dor$%+

F Un c!64io $n $# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !dot!do $n #! r$!r!cin d$#o% $%t!do% "in!nci$ro%+

F Un c!64io $n otro% r$>ui%ito% d$ in"or6!cin+

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NIA 2!

Ac$t!cin d$ un c!64io $n #o% t5r6ino% d$# tr!4!7o d$ !uditor!

So#icitud !r! c!64i!r #o% t5r6ino% d$# tr!4!7o d$ !uditor!Ref. rr. (&"

A28+ Un! %o#icitud d$ #! $ntid!d !r! >u$ $# !uditor c!64i$ #o% t5r6ino% d$# tr!4!7o d$!uditor! u$d$ %$r r$%u#t!do d$ un c!64io $n #!% circun%t!nci!% >u$ !"$ct!n #!n$c$%id!d d$# %$r)icio< un 6!#$nt$ndido $n cu!nto ! #! n!tur!#$! d$ un! !uditor! %$*n%$ %o#icit ori*in!#6$nt$ o un! r$%triccin !# !#c!nc$ d$# tr!4!7o d$ !uditor!< =! %$!i6u$%to or #! !d6ini%tr!cin o c!u%!do or otr!% circun%t!nci!%+ E# !uditor< %$*nr$>ui$r$ $# rr!"o 1-< con%id$r! #! 7u%ti"ic!cin >u$ %$ d! !r! #! %o#icitudu$ !"$ct! #o% r$>u$ri6i$nto% d$ #! $ntid!d o un6!#$nt$ndido conc$rni$nt$ ! #! n!tur!#$! d$# %$r)icio ori*in!#6$nt$ %o#icit!do< u$d$con%id$r!r%$ un! 4!%$ r!on!4#$ !r! %o#icit!r un c!64io $n $# tr!4!7o d$ !uditor!+

A,1+ En contr!%t$< un c!64io u$d$ no con%id$r!r%$ r!on!4#$ %i !r$c$ >u$ $# c!64io %$r$#!cion! con in"or6!cin >u$ $% incorr$ct!< inco6#$t! o d$ !#*n 6odo in.%!ti%"!ctori!+ Un $7$6#o odr! %$r cu!ndo $# !uditor no u$d$ o4t$n$r %u"ici$nt$$)id$nci! !roi!d! d$ !uditor! r$%$cto ! #!% cu$nt!% or co4r!r< = #! $ntid!d id$ >u$$# tr!4!7o d$ !uditor! %$ c!64i$ ! un tr!4!7o d$ r$)i%in !r! $)it!r un! oininc!#i"ic!d! o un! !4%t$ncin d$ oinin+

So#icitud !r! c!64i!r ! r$)i%in o ! %$r)icio r$#!cion!do :R$"+ Prr+ 1/;

A,2+ Ant$% d$ c!64i!r un tr!4!7o d$ !uditor! ! un! r$)i%in o ! un %$r)icio r$#!cion!do< un!uditor >u$ "u$ contr!t!do !r! d$%$6$?!r un! !uditor! d$ !cu$rdo con #!% NIA u$d$n$c$%it!r $)!#u!r< !d$6% d$ #o% !%unto% ! >u$ %$ r$"i$r$n #o% rr!"o% A28.A,1!nt$rior$%< cu!#$%>ui$r i6#ic!cion$% #$*!#$% o contr!ctu!#$% d$# c!64io+

A,,+ Si $# !uditor conc#u=$ >u$ (!= 7u%ti"ic!cin r!on!4#$ !r! c!64i!r $# tr!4!7o d$!uditor! ! un! r$)i%in o un %$r)icio r$#!cion!do< $# tr!4!7o d$ !uditor! d$%$6$?!do !#! "$c(! d$# c!64io u$d$ %$r r$#$)!nt$ !# tr!4!7o c!64i!do %in $64!r*o< $# tr!4!7o >u$%$ r$>ui$r$ d$%$6$?!r = $# dict!6$n >u$ %$ $6it! %$r!n #o% roio% d$# tr!4!7or$)i%!do+ P!r! $)it!r #! con"u%in d$# #$ctor< $# dict!6$n %o4r$ $# %$r)icio r$#!cion!do nod$4$r! inc#uir r$"$r$nci! !@

!; E# tr!4!7o ori*in!# d$ !uditor! o

4; Cu!#$%>ui$r roc$di6i$nto% >u$ udi$r!n (!4$r%$ d$%$6$?!do $n $# tr!4!7o d$!uditor! ori*in!#< $c$to cu!ndo $# tr!4!7o d$ !uditor! %$ c!64i$ ! un

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tr!4!7o !r! r$!#i!r roc$di6i$nto% con)$nido% = !% #! r$"$r$nci! ! #o%roc$di6i$nto% d$%$6$?!do% $% !rt$ nor6!# d$# dict!6$n+

Con%id$r!cion$% !dicion!#$% $n #! !c$t!cin d$# tr!4!7o

Nor6!% d$ in"or6!cin "in!nci$r! %u#$6$nt!d!% or #! #$= o r$*u#!cinRef. rr. ()"

A-,+ En !#*un!% 7uri%diccion$%< #! #$= o r$*u#!cin u$d$ %u#$6$nt!r #!% nor6!% d$in"or6!cin "in!nci$r! $%t!4#$cid!% or un! or*!ni!cin $%t!4#$c$dor! d$ nor6!%!utori!d! o r$conocid! con r$>ui%ito% !dicion!#$% r$#!ti)o% ! #! r$!r!cin d$ #o%$%t!do% "in!nci$ro%+ En $%!% 7uri%diccion$%< $# 6!rco d$ r$"$r$nci! d$ in"or6!cin

"in!nci$r! !#ic!4#$ !r! "in$% d$ !#ic!cin d$ #!% NIA !4!rc!< t!nto $# 6!rco d$r$"$r$nci! d$ in"or6!cin "in!nci$r! id$nti"ic!do co6o #o% r$>ui%ito% !dicion!#$%%i$6r$ >u$ no $ntr$n $n con"#icto con $# 6!rco d$ r$"$r$nci! d$ in"or6!cin"in!nci$r! id$nti"ic!do+ E%t$ u$d$ %$r< or $7$6#o< $# c!%o cu!ndo #! #$= o r$*u#!cin

r$%cri4$ r$)$#!cion$% !d$6% d$ #!% r$>u$rid!% or #!% nor6!% d$ in"or6!cin"in!nci$r! o cu!ndo r$%trin*$ #! *!6! d$ !#t$rn!ti)!% !c$t!4#$% >u$ u$d$n r$!#i!r%$d$ntro d$ #!% nor6!% d$ in"or6!cin "in!nci$r!+19

M!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! r$%crito or #$= o r$*u#!cin+ Otro% !%unto%>u$ !"$ct!n #! !c$t!cinRef. rr. ("

A,/+ L! #$= o r$*u#!cin u$d$ r$%cri4ir >u$ #! r$d!ccin d$ #! oinin d$# !uditor u%$ #!%"r!%$% r$%$nt!n r!on!4#$6$nt$< r$%$cto d$ todo #o i6ort!nt$ o d!n un unto d$)i%t! )$rd!d$ro = r!on!4#$< $n un c!%o dond$ $# !uditor conc#u=$ >u$ $# 6!rco d$

r$"$r$nci! d$ in"or6!cin "in!nci$r! !#ic!4#$ r$%crito or #! #$= o r$*u#!cin (u4i$r!d$ !#*n otro 6odo %ido in!c$t!4#$+ En $%t$ c!%o< #o% t5r6ino% d$ #! r$d!ccinord$n!d! d$# dict!6$n d$# !uditor %on %i*ni"ic!ti)!6$nt$ di"$r$nt$% d$ #o% r$>ui%ito% d$#!% NIA :)$r rr!"o 21;+

Dict!6$n d$# !uditor r$%crito or #$= o r$*u#!cinRef. rr. 2("

A,+ L!% NIA r$>ui$r$n >u$ $# !uditor no d$4$r r$r$%$nt!r cu6#i6i$nto con #!% NIA< !6$no% d$ >u$ $# !uditor (!=! cu6#ido con tod!% 5%t!% r$#$)!nt$% ! #! !uditor!+ 13

Cu!ndo #! #$= o r$*u#!cin r$%cri4$ #! co6o%icin o r$d!ccin d$# dict!6$n d$#!uditor $n un! "or6! o $n t5r6ino% >u$ %on 6u= di"$r$nt$% d$ #o% r$>ui%ito% d$ #!%

19 NIA 900< rr!"o 1/< inc#u=$ un r$>ui%ito r$%$cto ! #!$)!#u!cin d$ %i #o% $%t!do% "in!nci$ro% %$ o d$%cri4$n< d$ 6!n$r!

!d$cu!d!< !# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!!#ic!4#$+

13NIA 200< rr!"o 20+NIA 2!

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NIA< = $# !uditor conc#u=$ >u$ un! $#ic!cin !dicion!# $n $# dict!6$n d$# !uditor no

u$d$ 6iti*!r $# o%i4#$ 6!#$nt$ndido< $# !uditor u$d$ con%id$r!r inc#uir un!d$c#!r!cin $n $# dict!6$n d$# !uditor d$ >u$ #! !uditor! no %$ conduc$ d$ !cu$rdo con#!% NIA+ Sin $64!r*o< %$ r$co6i$nd! !# !uditor !#ic!r #!% NIA< inc#u=$ndo #!% >u$tr!t!n d$# dict!6$n d$# !uditor< (!%t! dond$

A#5$RDO D$ 6O7 ."RMINO7 D$ 6O7 .RA8A9O7 D$ A5DI.OR:A

%$! "!cti4#$ no o4%t!nt$ >u$ no %$ $r6it$ !# !uditor r$"$rir%$ ! #! !uditor! co6oconducid! d$ !cu$rdo con #!% NIA+

Con%id$r!cion$% $%$c"ic!% ! $ntid!d$% d$# %$ctor 4#ico

A,9+ En $# %$ctor 4#ico< u$d$n $i%tir r$>ui%ito% $%$c"ico% d$ntro d$ #! #$*i%#!cin >u$

ri*$ $# 6!nd!to d$ !uditor! or $7$6#o< %$ u$d$ r$>u$rir !# !uditor >u$ r$ort$dir$ct!6$nt$ ! un 6ini%tro< ! #! #$*i%#!tur! o !# 4#ico %i #! $ntid!d r$t$nd$ #i6it!r $#!#c!nc$ d$ #! !uditor!+

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A5ndic$ 1

:R$"+ Prr+ A2,.2-;

E7$6#o d$ un! c!rt! co6ro6i%o d$ !uditor!

E# %i*ui$nt$ $% un $7$6#o d$ un! c!rt! co6ro6i%o d$ !uditor! !r! un! !uditor! d$ $%t!do%"in!nci$ro% d$ ro%ito *$n$r!#< r$!r!do% d$ !cu$rdo con #!% Nor6!% Int$rn!cion!#$% d$In"or6!cin 'in!nci$r! :NII';+ E%t! c!rt! no ti$n$ c!rct$r d$ !utorid!d< %ino >u$ %$ roon$ %$run! *u! >u$ u$d$ u%!r%$ 7unto con #!% con%id$r!cion$% #!nt$!d!% $n $%t! NIA+ N$c$%it!r)!ri!cion$% %$*n r$>u$ri6i$nto% = circun%t!nci!% indi)idu!#$%+ Su r$d!ccin %$ r$"i$r$ ! #!!uditor! d$ $%t!do% "in!nci$ro% or un %o#o $7$rcicio or r$ort!r< = n$c$%it!r! !d!t!r%$ %i %$$%$r!r! o #!n$!r! !#ic!r#! ! !uditor!% r$curr$nt$% :)$r rr!"o 1, d$ $%t! NIA;+ Pu$d$ %$r!roi!do 4u%c!r !%$%or! #$*!#< r$%$cto ! %i cu!#>ui$r c!rt! >u$ %$ roon*! $% !d$cu!d!+

KKK

A# r$r$%$nt!nt$ !roi!do d$ #! !d6ini%tr!cin o ! #o% $nc!r*!do% d$# *o4i$rno coror!ti)o d$ #!Co6!?! ABC@18

:E# o47$ti)o = !#c!nc$ d$ #! !uditor!;

No% (!n %o#icit!do u%t$d$%20>u$ !udit$6o% #o% $%t!do% "in!nci$ro% d$ #! Co6!?! ABC< >u$co6r$nd$n #! (o7! d$ 4!#!nc$ !# ,1 d$ dici$64r$ d$ 201< = $# $%t!do d$ r$%u#t!do%< $%t!do d$c!64io% $n c!it!# = $# $%t!do d$ "#u7o d$ $"$cti)o or $# !?o >u$ $ntonc$% t$r6in< = un r$%u6$nd$ #!% o#tic!% d$ cont!4i#id!d i6ort!nt$% = otr! in"or6!cin $#ic!ti)!+ Por 6$dio d$ #!

r$%$nt$< t$n$6o% $# !*r!do d$ con"ir6!r nu$%tr! !c$t!cin = nu$%tro $nt$ndi6i$nto d$ $%t$tr!4!7o d$ !uditor!+ Conducir$6o% nu$%tr! !uditor! con $# o47$ti)o d$ $r$%!r nu$%tr! oinin%o4r$ #o% $%t!do% "in!nci$ro%+

:L!% r$%on%!4i#id!d$% d$# !uditor;

Conducir$6o% nu$%tr! !uditor! d$ !cu$rdo con #!% Nor6!% Int$rn!cion!#$% d$ Auditor! :NIA;+Dic(!% nor6!% r$>ui$r$n >u$ cu6#!6o% con #o% r$>ui%ito% 5tico% = #!n$$6o% = d$%$6$?$6o%nu$%tr! !uditor! !r! o4t$n$r %$*urid!d r!on!4#$ %o4r$ %i #o% $%t!do% "in!nci$ro% $%tn #i4r$% d$r$r$%$nt!cin $rrn$! d$ i6ort!nci! r$#!ti)!+ Un! !uditor! i6#ic! d$%$6$?!r

roc$di6i$nto% !r! o4t$n$r $)id$nci! d$ !uditor! %o4r$ #o% 6onto% = r$)$#!cion$% $n #o%$%t!do% "in!nci$ro%+Lo% roc$di6i$nto% $%co*ido% d$$nd$n d$#


18 inc#u=$ndo #! 7uri%diccin r$#$)!nt$+ E% i6ort!nt$ r$"$rir%$ !#!% $r%on!% !roi!d!% :)$r rr!"o A21;+

20$n toda la carta' las referencias a;

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7uicio d$# !uditor< inc#u=$ndo #! )!#or!cin d$ #o% ri$%*o% d$ r$r$%$nt!cin $rrn$! d$

i6ort!nci! r$#!ti)! d$ #o% $%t!do% "in!nci$ro%< =! %$! d$4ido ! "r!ud$ o $rror+

Un! !uditor! t!64i5n inc#u=$ $)!#u!r #! roi$d!d d$ #!% o#tic!% d$ cont!4i#id!d >u$ %$ u%!n =#o r!on!4#$ d$ #!% $%ti6!cion$% cont!4#$% ($c(!% or #! !d6ini%tr!cin< !% co6o $)!#u!r #!

r$%$nt!cin *$n$r!# d$ #o% $%t!do% "in!nci$ro%+

D$4ido ! #!% #i6it!cion$% in($r$nt$% d$ un! !uditor!< 7unto con #!% #i6it!cion$% in($r$nt$% d$#contro# int$rno< (!= un ri$%*o in$)it!4#$ d$ >u$ !#*un!% r$r$%$nt!cion$% $rrn$!% d$i6ort!nci! r$#!ti)! no u$d!n d$t$ct!r%$< !un>u$ #! !uditor! %$! #!n$!d! = d$%$6$?!d! d$6!n$r! !roi!d! d$ !cu$rdo con #!% NIA+

A# (!c$r nu$%tr! )!#or!cin d$# ri$%*o< con%id$r!6o% $# contro# int$rno r$#$)!nt$ !r! #!r$!r!cin d$ #! $ntid!d d$ #o% $%t!do% "in!nci$ro% !r! di%$?!r roc$di6i$nto% d$ !uditor!>u$ %$!n !roi!do% $n #!% circun%t!nci!%< $ro no !r! $# ro%ito d$ $r$%!r un! oinin

%o4r$ #! $"$cti)id!d d$# contro# int$rno d$ #! $ntid!d+ Sin $64!r*o< #$% co6unic!r$6o% or$%crito r$%$cto d$ cu!#$%>ui$r d$"ici$nci!% i6ort!nt$% $n $# contro# int$rno >u$ (!=!6o%id$nti"ic!do dur!nt$ #! !uditor!< r$#$)!nt$% ! #! !uditor! d$ #o% $%t!do% "in!nci$ro%+

GL!% r$%on%!4i#id!d$% d$ #! !d6ini%tr!cin $ id$nti"ic!cin d$# 6!rco d$ r$"$r$nci! d$in"or6!cin "in!nci$r! !#ic!4#$ :!r! "in$% d$ $%t$ $7$6#o %$ %uon$ >u$ $# !uditor no (!d$t$r6in!do >u$ #! #$= o r$*u#!cin r$%cri4$ dic(!% r$%on%!4i#id!d$% $n t5r6ino% !roi!do%%$ u%!n< or #o t!nto< #!% d$%cricion$% d$# rr!"o 4; d$ $%t! NIA;+H

Nu$%tr! !uditor! %$ conducir %o4r$ #! 4!%$ d$ >u$ :#! !d6ini%tr!cin =< cu!ndo %$! !roi!dou$ ti$n$n r$%on%!4i#id!d@

!; So4r$ #! r$!r!cin = r$%$nt!cin r!on!4#$ d$ #o% $%t!do% "in!nci$ro% d$ !cu$rdo con#!% Nor6!% Int$rn!cion!#$% d$ In"or6!cin 'in!nci$r!22

4; So4r$ $# contro# int$rno >u$ :#! !d6ini%tr!cin; d$t$r6in$ >u$ $% n$c$%!rio !r! (!c$ro%i4#$ #! r$!r!cin d$ $%t!do% "in!nci$ro% >u$ $%t5n #i4r$% d$ r$r$%$nt!cin $rrn$!d$ i6ort!nci! r$#!ti)!< =! %$! d$4ido ! "r!ud$ o $rror =

c; D$ roorcion!rno%@

i; Acc$%o ! tod! in"or6!cin d$ #! cu!# t$n*! conoci6i$nto :#!!d6ini%tr!cin; >u$ $% r$#$)!nt$ !r! #! r$!r!cin d$ #o% $%t!do%"in!nci$ro% co6o r$*i%tro%< docu6$nt!cin = otro% !%unto%

ii; In"or6!cin !dicion!# >u$ od!6o% %o#icit!r ! :#! !d6ini%tr!cin; !r! "in$%d$ #! !uditor! =

21U%!r t$r6ino#o*! %$*n %$! !roi!do $n #!% circun%t!nci!%+

22O' si es apropiado' onable de acuerdo con NormasInternacionales de Informacin ?inanciera

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iii; Acc$%o %in r$%triccin ! $r%on!% d$ntro d$ #! $ntid!d< d$ >ui$n$%

d$t$r6in$6o% $% n$c$%!rio o4t$n$r $)id$nci! $ !uditor!+

Co6o !rt$ d$ nu$%tro roc$%o d$ !uditor!< %o#icit!r$6o% :! #! !d6ini%tr!cin =< cu!ndo %$!!roi!do< ! #o% $nc!r*!do% d$# *o4i$rno coror!ti)o;< con"ir6!cin $%crit! conc$rni$nt$ ! #!%r$r$%$nt!cion$% ($c(!% ! no%otro% $n con$in con #! !uditor!+

E%$r!6o% #! tot!# coo$r!cin d$ %u $r%on!# dur!nt$ nu$%tr! !uditor!+

:Otr! in"or6!cin r$#$)!nt$;

:In%$rt!r otr! in"or6!cin< t!# co6o !rr$*#o% %o4r$ (onor!rio%< "!ctur!cin = otro% t5r6ino% $%$c"ico%u$?! $ntid!d< $# !uditor u$d$ d$cidir co6!r!r #o%u%o% cont!4#$% con un 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! d$%!rro##!do$%$c"ic!6$nt$ !r! dic(!% $ntid!d$% or un! or*!ni!cin $%t!4#$c$dor! d$ nor6!%!utori!d! o r$conocid!+

Cu!ndo $# !uditor (!c$ $%t! co6!r!cin = %$ id$nti"ic!n di"$r$nci!%< #! d$ci%in %o4r$%i #o% u%o% cont!4#$% !dot!do% $n #! r$!r!cin d$ #o% $%t!do% "in!nci$ro% con%titu=$nun 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! !c$t!4#$ inc#u=$

2/

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NIA 2! A+


con%id$r!r #!% r!on$% !r! #!% di"$r$nci!% = %i #! !#ic!cin d$ #o% u%o% cont!4#$%< o #!d$%cricin d$# 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r! $n #o% $%t!do%"in!nci$ro%< udi$r!n d!r co6o r$%u#t!do $%t!do% "in!nci$ro% $n*!?o%o%+

/+ Un !*ru!6i$nto d$ r$*#!% con)$ncion!#$% cont!4#$% id$!do !r! !7u%t!r%$ ! #!%r$"$r$nci!% indi)idu!#$%< no $% un 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!!c$t!4#$ !r! $%t!do% "in!nci$ro% d$ ro%ito *$n$r!#+ D$ 6odo %i6i#!r< un 6!rco d$r$"$r$nci! d$ cu6#i6i$nto no %$r un 6!rco d$ r$"$r$nci! d$ in"or6!cin "in!nci$r!!c$t!4#$< ! 6$no% d$ >u$ %$! *$n$r!#6$nt$ !c$t!do $n #!% 7uri%diccion$% !rticu#!r$%

or r$!r!dor$% = u%u!rio%+

NIA 2!

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nia210

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