Los nuevos retos de la revisoría fiscal en la implementación de las NIIF para una empresa que hace parte del grupo 2 caso Usa Postal S.A
Fecha
2016
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
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El control en las empresas se convierte en garantía para la continuidad del negocio y el logro de metas y objetivos. Las empresas colombianas para fortalecer su control cuentan con la revisoría fiscal, función que es ejercida por los contadores públicos y esta forma de control, transciende la empresa impactando también al Estado y la sociedad, a partir de su competencia para dar fe pública e infundir confianza, a partir de sus informes y opiniones que emiten. Con la adopción de las NIIF, la revisoría fiscal ha sido objeto de nuevas reglamentaciones que modifican y regulan su ejercicio, generando nuevos retos a estos profesionales, los cuales se analizarán en el presente artículo en una empresa perteneciente al grupo 2
The control in the companies is a guarantee for the continuity of the business and the achievement of goals and objectives. The colombian companies for strengthen its control have with it statutory audit, function that is executed by the Certified Public Accountant and this form of control, transcends it company because also impacts to the State and the society, starting from its competition to give faith public and infuse confidence, starting from their reports and opinions that emit. With the adoption of IFRS, the statutory audit has been subject to new regulations that modify and regulate its exercise, generating new challenges to these professionals, which will be analysed in this article in a company belonging to group 2
The control in the companies is a guarantee for the continuity of the business and the achievement of goals and objectives. The colombian companies for strengthen its control have with it statutory audit, function that is executed by the Certified Public Accountant and this form of control, transcends it company because also impacts to the State and the society, starting from its competition to give faith public and infuse confidence, starting from their reports and opinions that emit. With the adoption of IFRS, the statutory audit has been subject to new regulations that modify and regulate its exercise, generating new challenges to these professionals, which will be analysed in this article in a company belonging to group 2
Palabras clave
Valor razonable, Retos, Implementación, Control, Revisoría fiscal, Planificación empresarial, Auditoría fiscal