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2932207
AUDITORIA - ESTADOS FINANCIEROS
Description
SE DESCRIBE LO QUE ES AUDITORIA, CLASES DE AUDITORIA, ESTADOS FINANCIEROS Y TIPOS DE OPINIÓN
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tema 1: auditoria y estados financieros
Mind Map by
yvonnepino
, updated more than 1 year ago
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Created by
yvonnepino
almost 9 years ago
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Resource summary
AUDITORIA - ESTADOS FINANCIEROS
DEFINICIÓN
PROCESO DE OBTENER INFORMACIÓN PARA EVALUARLA
QUE INFORMACIÓN SE REVISA???
LOS ESTADOS FINANCIEROS DE UNA EMPRESA
CLASES DE AUDITORÍA
INTERNA
EMITE INFORME PARA USO INTERNO
EXTERNA
EMITE INFORME DE USO EXTERNO PARA BANCOS, ACCIONISTAS, CLIENTES, ENTRE OTROS
SOLO LA AUDITORIA EXTERNA DA FE PÚBLICA
TIPOS DE INFORME
LIMPIA
CON SALVEDADES
NEGATIVA
ABSTENCIÓN
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