By Mantilla Samuel

Show description

Read or Download Auditoría del control interno PDF

Best business books

Reframing Organizations: Artistry, Choice and Leadership (4th Edition)

First released in 1984, Lee Bolman and Terrence Deal's best-selling booklet has develop into a vintage within the box. Its four-frame version examines firms as factories, households, jungles, and theaters or temples:
* The Structural body: find out how to set up and constitution teams and groups to get results
* The Human source body: find out how to tailor businesses to fulfill human wishes, increase human source administration, and construct confident interpersonal and team dynamics
* The Political body: tips to deal with energy and clash, construct coalitions, hone political abilities, and care for inner and exterior politics
* The Symbolic body: tips to form a tradition that provides function and intending to paintings, degree organizational drama for inner and exterior audiences, and construct unity via ritual, rite, and story

This re-creation is stuffed with new case examples reminiscent of storm Katrina and profiles of significant leaders akin to mom Theresa, Thomas Keller, and others. moreover, the booklet updates the "Organizational Theory's maximum Hits" textual content bins all through, and raises geographic, cultural and gender range in examples and textual content. It additionally positive aspects an greater on-line teacher's consultant with a brand new try financial institution, in addition to up to date PowerPoint slides, instructing principles and experiential actions, and hyperlinks to assets.

The Big Trade: Simple Strategies for Maximum Market Returns

A robust, ecocnomic, and assuredly uncomplicated procedure for traders
Markets may be terribly advanced, and regrettably such a lot buying and selling structures are too. the large exchange offers a brand new method that is helping filter the noise. It leaves in the back of in basic terms significant indications you want to take heed to with a view to make ecocnomic trades. utilizing simple arithmetic and charts, it codifies the earlier habit of investors on your favorite inventory to help you to acknowledge excessive chance buying and selling patterns.

Peter Pham's process breaks with conventional analytical instruments and rejects the speculation of predictability. as an alternative, it shall we investors comprehend either how markets are dependent and the way they behave. the result's an easy motion plan that's as potent and appropriate for day investors because it is for generational traders. mixing his own tale and analytical strategies, the massive alternate publications investors of all adventure point to discover the chance inventory cost will upward thrust or fall in a selected time period.

The massive Trade:
* supplies investors a robust, but easy buying and selling methodology
* was once written by means of a dealer with twelve years of either purchase and promote part adventure in worldwide equities trading
* is acceptable for many varieties of buying and selling, together with institutional making an investment and day trading

For investors who desire a common process that works for any marketplace at any time, the large exchange bargains a brand new and potent technique for winning buying and selling with out gimmicks or magic formulas.

Extra resources for Auditoría del control interno

Example text

Anterior a la fecha especificada en la valoración que realiza la administración, la administración puede implementar cambios a los controles de la compañía para hacerlos más efectivos o eficientes o para direccionar deficiencias de control. Si el auditor determina que los nuevos Título original: AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENS AND RELATED INDEPENDENCE RULE AND CONFORMING AMENDMENTS Traducción no-oficial, no-autorizada, realizada exclusivamente con fines académicos Versión al español por SAMUEL ALBERTO MANTILLA B.

16 73. Si el auditor determina que cualesquiera elementos requeridos del reporte anual de la administración respecto del control interno sobre la presentación de reportes financieros están incompletos o presentados de manera inapropiada, el auditor debe seguir la dirección contenida en el parágrafo C2. 74. El auditor puede formarse una opinión sobre la efectividad del control interno sobre la presentación de reportes financieros solamente cuando no ha habido restricciones al alcance del trabajo del auditor.

38/105 SAMantilla PCAOB Release 2007-005 Mayo 24, 2007 Apéndice A - Estándar 67. Al evaluar la magnitud de la declaración equivocada potencial, la cantidad máxima que se puede sobre-expresar en un balance de cuenta o en el total de las transacciones es generalmente la cantidad registrada, si bien las sub-declaraciones podrían ser más grandes. También, en muchos casos, la probabilidad de una pequeña declaración equivocada será mayor que la probabilidad de una declaración equivocada grande. 68. Cuando determina si una deficiencia de control o una combinación de deficiencias es una debilidad material, el auditor debe evaluar el efecto de la compensación de los controles.

Download PDF sample

Rated 4.89 of 5 – based on 30 votes