Auditoria, conceptos

La auditoría de estados financieros es el examen que efectúa un contador público independiente a los es idos financieros de su cliente.

Revisión total o parcial de estados financieros, con un criterio y punto de vista independiente, con objeto de expresar una opinión respecto a ellos para efectos ante terceros.EL CONTADOR PÚBLICO COMO AUDITOR EXTERNO
El simple hecho de que un contador público realice simultáneamente labores de auditoría externa y de consultoría en administración no implica falta deindependencia profesional, siempre y cuando la prestación de los servicios no incluya la participación del contador público en la toma de decisiones administrativas y financieras.
El Contador Público comoauditor externo tiene la responsabilidad de mantener su independencia, tomando en cuenta el contexto en que realiza su práctica, los riesgos de independencia y las salvaguardas que a este respecto tengadisponibles. Para reducir o eliminar algunos riesgos de independencia e imparcialidad, el auditor externo podrá implementar las siguientes salvaguardas
1.- A losdueños y/o accionistas. Porque les interesa plenamente conocer los resultados del ente económico, así como el cumplimiento de los objetivos, para tener gran confianza y seguridad de sus aportaciones einversiones y seguir invirtiendo inclusive con sus dividendos.
2.- Los directivos y funcionarios. Porque les interesa la excelente conducción del negocio, para saber en que condiciones se encuentra ysi se les están dando cumplimiento a los objetivos establecidos comparando lo real con lo planeado o programado, además porque en base a ello tomarán las decisiones correctivas que considerenpertinentes e informen a los accionistas de su actuación y los resultados de ésta.
3.- Al Consejo de Administración. Porque garantiza al Consejo de Administración la correcta administración de la entidad de…

52 thoughts on “Auditoria, conceptos

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