Pasado Presente y Futuro de la Revisoría Fiscal en Colombia
Loading...
Share
Date
2022-11-28
Authors
Director(s)
Publisher
Universidad Antonio Nariño
Campus
Program
Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
Citation
Bibliographic Managers
Document Viewer
Select a file to preview:
item.page.resume
Abstract
The tax auditor is a corporate control body that is exercised by a public accounting
professional, born in Colombia in the middle of the 19th century at the moment in which a
growing development in the country originated, In this article we want to give to know how the
evolutionary process of the tax auditing in Colombia has been from its beginnings to the present,
that through the laws the congress of the republic has granted functions and powers to remain in
time, as well as to study what will be the investiture of the role of the fiscal auditor before the
proposals presented for the change of articles 203 to 2017 of the commercial code