Análisis de propuestas que buscan regular la figura de la revisoría fiscal en Colombia
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Date
2020-11-30
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Universidad Antonio Nariño
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Degree obtained
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http://purl.org/coar/resource_type/c_7a1f
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Abstract
Currently, from the legal and professional field of the practice of public accounting, represented
in the figure of the tax auditor, is in a crucial stage in which a reform to the Colombian
Commercial Code is being studied that seeks to update the norm and practice the performance of
this financial and management audit representation in the obligated companies. Given this
circumstance, the present research aims to analyze the proposals that seek to regulate it.
Methodologically, it is a qualitative descriptive study under a documentary design that, through
the content analysis technique, performs a contrast of the proposals, achieving as part of the
conclusions that have meeting points and differences in terms of focus, all once one of the
proponents focuses on a comprehensive audit; while the other assumes an independent
information assurance function, which affects what will be its future applicability and legal
perspective.