Conclusión de una auditoría de estados financieros

Abstract

In order to obtain conciseness and clarity in audit work, it must be performed in alignment with International Auditing Standards (ISA), to verify that the financial information of an entity is consistent with the accounting postulates contained in the Information Standards. Financial and that said information is true, reliable, timely and reliable.

The closing of an audit represents the most important stage of the audit, since this is where the opinion is prepared. The opinion of agreement with the Audit Procedures Commission (COMPA) is defined as the document signed by the public accountant in accordance with the standards of his profession in which he expresses his opinion regarding the nature, scope and result of the examinations carried out on the financial statements of the entity in question. They can have four types of opinion: Unmodified favorable opinion without qualifications, modified opinion with qualifications, unfavorable opinion and abstention of the opinion. Starting in 2014, the tax report was no longer mandatory and became optional for some taxpayers. Taxpayers who are required to issue a ruling must submit the tax ruling in accordance with the provisions of article 32-A of the CFF