Autor: Gabriel Torres Salazar
Editorial: Punto Lex- Thomson Reuters
Páginas: 267, 10 capítulos
Año: 2a edición, 2014
ISBN: 978-956-337-545-7
Con este Manual podrá¡ identificar los objetivos y función de auditoría, conocer la calidad del sistema de control interno e interpretar la opinión de los auditores en sus informes, con arreglo a las NIIF.
En este breve y práctico Manual de Auditoría el lector encontrará aquellas materias que siempre deseó conocer, presentadas con una estructura fácil de comprender y un lenguaje accesible, sin perder la rigurosidad técnica de los temas tratados.
Podrá, entre otros aprendizajes:
• Conocer y diferenciar los objetivos y función de la auditoría financiera de empresas
• Identificar la calidad del sistema de control interno y aplicar normas, procedimientos y pruebas de auditoría al objeto examinado
• Diferenciar e interpretar las opiniones de auditoría contenidas en los dictámenes sobre la razonabilidad de la situación financiera de una empresa.
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