Professional Documents
Culture Documents
I. INSTITUCIONES
AAA American Acconunting Association
AECA
AIA American Institute of Accountants
AICPA American Institute of Certified Public Accountants
AISG Accounting International Study Group
APB Accounting Principles Board
ARS Accounting Research Study
ASB Accounting Standards Board (United Kingdom)
ASOBAT Statement of Basic Accounting Theory
CAP Committe on Accounting Procedure
CAPM Capital Assets prices Market
CICA Canadian Institute of Chartered accountants
FASB Financial Accounting Satnadards Board
FRSB Financial Reporting Standars Board
II. NORMATIVAS
200-299 Responsabilidades
Objetivo y principios Basicos que rigen la Auditoria de Estados
200 Financieros NIA - 1
210 El compromiso de Auditoria NIA - 2
220 Control de Calidad del Trabajo de Auditoria NIA - 7
230 Documentacion NIA - 9
240 Fraude y Error NIA - 11
300-399 Planeamiento
300 Planeamiento NIA - 4
310 Conociminto del Negocio NIA - 30
320 Materialidad NIA - 25