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ex100 {El contenido de este manual est organizado por secciones como sigue: }\par
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\charscalex100 {del manual y desarrollos recientes .............................
............................... }\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {La Federacin Internacional de Contadores ........................
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ios Relacionados ...............................................................
............. }\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Gl
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............... }\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
Tabla de equivalencias .........................................................
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}\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {misin es servir a
l inters pblico, fortalecer la profesin de contabilidad en todo el mundo y }\par\pa
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los derechos reservados. Usado con permiso del IFAC. Contactar }\i0 \fs18\cf1\f0
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r\pard\li3640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3640\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3640\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li3640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3640\r
i0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\b {7}\b0 \par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
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CAMBIOS AL CONTENIDO DE LA EDICIN 2009 DEL MANUAL Y
DESARROLLOS RECIENTES }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-360\slmult0 \fs16\cf0\f0\char
scalex100 {ISAE 3402 est vigente para los informes de los auditores de
servicio que cubren periodos }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\c
harscalex100 {que terminan en o despus del 15 de junio de 2011. }\par\pard\li13\r
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alex100\b {Cambios }\b0 \par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1

3\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {El prrafo 12 del }{ }\fs14\cf0
\f0\charscalex100\i {Prlogo a las Normas Internacionales del Control de Cal
idad, Auditora, }\i0 \par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0\i {Revisin, Otros Aseguramientos y Servicios Relacionados}\i0 \fs18\cf0\f0
\charscalex100 { (el prlogo) ha sido modificado}\par\pard\li13\ri0\sl-253\sl
mult0 \fs18\cf0\f0\charscalex100 {como resultado de la ISAE 3402. Este manual co
ntiene el prlogo revisado.}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Proyecto de claridad (Clari
ty Project) }\b0 \par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {En marzo de 2009, el IAASB anunci
la culminacin de su programa de 18 meses para }\par\pard\li13\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {revisar de manera integral todas las NIA e ISQC
para mejorar su claridad. Como resultado de }\par\pard\li13\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {este importante logro, los auditores de todo el mund
o ahora tienen acceso a 36 NIA e ISQC }\par\pard\li13\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {recientemente actualizadas y clarificadas. Estas norm
as estn diseadas para mejorar el }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {entendimiento y la implementacin de ellas, as como para facilita
r su traduccin. Las normas }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {clarificadas, todas contenidas en este manual, estn vigentes para
auditoras de estados }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscale
x100 {financieros para los periodos que inician en o despus del 15 de diciembre d
e 2009. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\sl
mult0 \fs18\cf0\f0\charscalex100 {Visite el sitio web del Clarity Center de
l IAASB en: }\fs18\cf1\f0\charscalex100\ul {http://web.ifac.org/clarity-center
/}\ul0 \fs18\cf0\f0\charscalex100\i { index}\i0 \par\pard\li13\ri0\sl-240\slmult
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. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0
\fs16\cf0\f0\charscalex100\b {Pronunciamientos finales emitidos despus del 1
de enero de 2010 y los borradores en }\b0 \par\pard\li13\ri0\sl-253\slmu
lt0 \fs18\cf0\f0\charscalex100\b {auscultacin (Exposure Drafts) }\b0 \par\pard\li
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arscalex100 {Para obtener informacin sobre recientes desarrollos y para ob
tener los pronunciamientos }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {finales emitidos despus del 1 de enero de 2010 o los borradores pblico
s pendientes, visite el }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {sitio web del IAASB en: }\fs18\cf1\f0\charscalex100\ul {http://www.ifac.o
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, promover y aplicar normas reconocidas intemacionalmente como medio pa
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ex100 {Este prlogo a las Normas Internacionales sobre el Control de Cali

dad, Auditoria, }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
Revisin, Otros Aseguramientos y Servicios Relacionados (Normas Internacionales }\
par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {o Normas IAASB)
fue emitido para facilitar el entendimiento del alcance y }\par\pard\li2
6\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {autoridad de los pronunciamient
os que emite el Consejo de Normas Internacionales }\par\pard\li26\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {de Auditora y Aseguramiento (IAASB), como s
e establece en los Trminos de }\par\pard\li26\ri0\sl-253\slmult0 \fs18\cf0\f0
\charscalex100 {Referencia del IAASB. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {El IAASB est c
omprometido con la meta de desarrollar un conjunto de Normas }\par\pard\l
i26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Internacionales- que generalm
ente sean aceptadas en todo el mundo. Los miembros }\par\pard\li26\ri0\sl-240\sl
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o en general y de la profesin }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {mundial de contabilidad. Esto podra resultar en tomar una postur
a en un asunto que }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
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a, o no se }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {enc
uentran de conformidad con la posicin tomada por aqullos que los proponen
}\par\pard\li26\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {para ser miembros
del IAASB. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\mar
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}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {otros aseguramie
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ionales. No anulan las leyes o regulaciones locales que }\par\pard\li13\r
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calex100 {seguido conforme a las normas nacionales de ese pas. En caso
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100 {regulaciones locales difieran de, o entren en conflicto con las Normas del
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rd\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {regulaciones locales no
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par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \f
s16\cf0\f0\charscalex100\b {14 }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghs
xn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\m
arglsxn506\margrsxn133\margtsxn666\margbsxn200\cols2\colno1\colw586\colsr-0\coln
o2\colw7506\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-186\slmult0 \fs20\cf0\f0\charscalex100
{6.}\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-253\s
lmult0 \fs18\cf0\f0\charscalex100 {7.}\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-293\slmu
lt0 \fs18\cf0\f0\charscalex100 {8.}\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-226\slmult0 \fs18
\cf0\f0\charscalex100 {9.}\par\column\pard\li0\ri0\sl-293\slmult0 \fs12\cf0\f0\c
harscalex100 {PRLOGO A LAS NORMAS INTERNACIONALES SOBRE CONTROL DE CALIDAD, AUDIT
ORA, REVISIN, }\par\pard\li1253\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {OTR
OS ASEGURAMIENTOS Y SERVICIOS RELACIONADOS }\par\pard\li120\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li120\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {Las Norma
s Internacionales para Trabajos de Atestiguar (ISAE) deben ser aplicadas }\par\p
ard\li133\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {en asignaciones de as
eguramiento que no sean auditoras o revisiones de }\par\pard\li133\ri0\sl226\slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera histrica. }\par\pard
\li120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li120\ri0\sl-213\slmult0 \fs18\cf0\
f0\charscalex100 {Las Normas Internacionales de Servicios Relacionados (IS
RS) deben ser aplicadas }\par\pard\li133\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {en asignaciones de recopilacin, asignaciones para aplicar procedimiento
s acordados }\par\pard\li133\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a la
informacin y asignaciones de otros servicios relacionados como lo especifica la
}\par\pard\li133\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {IAASB. }\par\par
d\li120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li120\ri0\sl-213\slmult0 \fs18\cf0
\f0\charscalex100 {ISA, ISRE, ISAE e ISRS son referidos colectivamente como las
Normas de Trabajos }\par\pard\li133\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex10
0 {del IAASB. }\par\pard\li120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li120\ri0\s
l-213\slmult0 \fs18\cf0\f0\charscalex100 {Las Normas Internacionales de Control
de Calidad (ISQC, por sus siglas en ingls) }\par\pard\li133\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {deben ser aplicadas a todos los servicios que caen de
ntro de las Normas de Auditora }\par\pard\li133\ri0\sl-226\slmult0 \fs18\cf0\f0\c
harscalex100 {del IAASB. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\ma
rglsxn506\margrsxn133\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\s
l-213\slmult0 \fs18\cf0\f0\charscalex100\b {Normas Internacionales de Auditora }\
b0 \par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-240\slmult0

\*\tx693\fs20\cf0\f0\charscalex100 {10.}\tab \fs18\cf0\f0\charscalex100 {Las NIA

estn escritas en el contexto de una auditora de estados financieros}{\super \fs12
\up3\cf0\f0\charscalex100 {1}}\fs20\cf0\f0\charscalex100 { por un }\par\pard\li7
20\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor independiente. Deben
ser adaptadas conforme sea necesario dadas las }\par\pard\li720\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {circunstancias cuando son aplicadas a
auditoras de otra informacin financiera }\par\pard\li720\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {histrica. La autoridad de las NIA est establecida en NIA
200.}{\super \fs12\up3\cf0\f0\charscalex100 {2}}\par\pard\li53\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Norma
s Internacionales del Control de Calidad }\b0 \par\pard\li53\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li53\ri0\sl-226\slmult0 \*\tx693\fs18\cf0\f0\charscalex100 {1
1.}\tab \fs16\cf0\f0\charscalex100 {Las ISQC estn escritas para aplicarse a las f
irmas respecto a todos los servicios que }\par\pard\li720\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {prestan y caen en las Normas de Auditora del IAASB
. La autoridad de las ISQC }\par\pard\li720\ri0\sl-226\slmult0 \fs18\cf0\f0\
charscalex100 {est establecida en la introduccin a las ISQC. }\par\pard\li53\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex
100\b {Otras Normas Internacionales }\b0 \par\pard\li53\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li53\ri0\sl-240\slmult0 \*\tx693\fs18\cf0\f0\charscalex100 {12.}\t
ab \fs16\cf0\f0\charscalex100 {Algunas Normas Internacionales identificadas
en los prrafos 5-7 contienen: }\par\pard\li720\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {objetivos, requerimientos, aplicacin y otro material explica
tivo, material }\par\pard\li720\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
introductorio y definiciones. Estos trminos deben ser interpretados en una
forma }\par\pard\li720\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {directam
ente anloga a cmo son explicadas en el contexto de las auditoras de las }
\par\pard\li720\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {NIA y de los esta
dos financieros en NIA 200. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li53\ri0\sl-200\slmult0 \*\tx693\fs20\cf0\f0\charscalex100 {13.}\tab \fs18\cf0
\f0\charscalex100 {Otras Normas Internacionales identificadas en los prrafo
s 5-7 contienen los }\par\pard\li720\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {principios bsicos y los procedimientos esenciales (identificados con
letras en }\par\pard\li720\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {negri
tas y con la palabra \uc1\u8220Xdebe\uc1\u8221X) junto con la gua relacionada en
forma de material }\par\pard\li720\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{explicativo y de otra naturaleza, incluyendo apndices. }\par\pard\li26\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-306\slmult0 \*\tx280\fs10\cf0\f0
\charscalex100\b {1}\b0 \tab \fs12\cf0\f0\charscalex100\b {A menos de que se ind
ique de otra manera, \uc1\u8220Xestados financieros\uc1\u8221X significan los es
tados financieros que }\b0 \par\pard\li280\ri0\sl-173\slmult0 \fs12\cf0\f0\chars
calex100\b {comprenden la informacin financiera histrica, }\b0 \par\pard\li0\ri0\s
l-186\slmult0 \*\tx280\fs10\cf0\f0\charscalex100\b {2}\b0 \tab \fs12\cf0\f0\char
scalex100\b {NIA 200, }\b0 \fs12\cf0\f0\charscalex100\b \i {Objetivos generales
del auditor independiente y la conduccin de una auditoria de acuerdo con Normas }
\b0 \i0 \par\pard\li280\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex100\b \i {Inte
rnacionales de Auditora. }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn1
3600\marglsxn506\margrsxn133\cols2\colno1\colw5973\colsr-0\colno2\colw2120\pard\
li3346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3346\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li3346\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\b {15 }\b0 \par\c
olumn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs1
6\cf0\f0\charscalex100\b {PRLOGO }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn506\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\
marglsxn546\margrsxn133\margtsxn666\margbsxn200\pard\li586\ri0\sl-293\slmult0 \f
s12\cf0\f0\charscalex100 {PRLOGO A LAS NORMAS INTERNACIONALES SOBRE CONTROL DE CA
LIDAD, AUDITORA, REVISIN, }\par\pard\li1840\ri0\sl-253\slmult0 \fs12\cf0\f0\charsc
alex100 {OTROS ASEGURAMIENTOS Y SERVICIOS RELACIONADOS }\par\pard\li680\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex10
0 {Los principios bsicos y los procedimientos esenciales deben ser entend

idos y }\par\pard\li680\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {aplicado

s en el contexto de material explicativo y otro que proporciona una gua para }\pa
r\pard\li680\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {su aplicacin. Por lo
tanto, es necesario considerar el texto completo de una norma }\par\pard\li680\r
i0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {para entender y aplicar los princi
pios bsicos y los procedimientos esenciales. }\par\pard\li40\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx666\fs18\cf0\f0\charscalex100 {14
.}\tab \fs16\cf0\f0\charscalex100 {Los principios bsicos y los procedimiento
s esenciales de una norma deben ser }\par\pard\li680\ri0\sl-240\slmult0 \fs
14\cf0\f0\charscalex100 {aplicados en todos los casos donde sean relevantes
dadas las circunstancias de la }\par\pard\li680\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {auditora. En circunstancias excepcionales; sin embargo,
un contador profesional }\par\pard\li680\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {puede considerar necesario desviarse de un procedimiento esencial
relevante para }\par\pard\li680\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{lograr el propsito de ese procedimiento, Cuando surge una situacin simi
lar, el }\par\pard\li680\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contado
r profesional debe documentar los procedimientos alternativos realizados. }\par\
pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \*\tx666
\fs18\cf0\f0\charscalex100 {15.}\tab \fs16\cf0\f0\charscalex100 {Los apndices que
forman parte del material de aplicacin, son una parte integral de }\par\pard\li6
80\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {una norma. El propsito y u
so de un apndice estn explicados en el cuerpo de la }\par\pard\li680\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {norma relacionada o dentro del ttulo e
introduccin del propio apndice. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li40\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Criterio profesional
}\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-240\slmult
0 \*\tx666\fs20\cf0\f0\charscalex100 {16.}\tab \fs18\cf0\f0\charscalex100 {La n
aturaleza de las Normas Internacionales requiere que el contador profes
ional }\par\pard\li680\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejerza cri
terio profesional al aplicarlas. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li40\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\b {Aplicabilidad de la
s Normas Internacionales }\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li40\ri0\sl-240\slmult0 \*\tx666\fs20\cf0\f0\charscalex100 {17.}\tab \fs18\cf
0\f0\charscalex100 {El alcance, fecha efectiva y cualquier limitacin especfica sob
re la aplicabilidad de }\par\pard\li680\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {una Norma Internacional se aclara en la norma. A menos de que
se establezca de }\par\pard\li680\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {otra manera en la Norma Internacional, el contador profesional tiene
permitido }\par\pard\li680\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {aplic
ar una Norma Internacional antes de la fecha efectiva especificada. }\par\pard\l
i40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx666\fs20\
cf0\f0\charscalex100 {18.}\tab \fs20\cf0\f0\charscalex100 {Las Normas Internac
ionales son relevantes para las auditoras del sector }\par\pard\li680\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {gubernamental. Cuando sea adecuado,
se incluirn consideraciones adicionales }\par\pard\li680\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {especficas para las entidades del sector gubernamenta
l (pblico): }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-2
00\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex
100 {Dentro del cuerpo de una Norma Internacional en el caso de NIA e ISQC; o }\
par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*
\tx1093\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {En una P
erspectiva del Sector Pblico (PSP) que aparece al final de otras }\par\pard\li109
3\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {Normas Internacionales. }\par\p
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}\par\pard\li1786\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {OTROS ASEGURAMI
ENTOS Y SERVICIOS RELACIONADOS }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100\b {La autoridad atribuible
a las Declaraciones de la Prctica emitidas por el Consejo }\b0 \par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {de Normas Internacionales de Audit
ora y Aseguramiento }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
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rscalex100 {Las Declaraciones Internacionales de la Prctica de Auditora (I
APS) son emitidas }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {para proporcionan una gua para la interpretacin y asistencia prctica par
a los }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contadore
s profesionales al implementar las NIA y para promover la buena prctica. }\par\pa
rd\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Las Declaraciones Inte
rnacionales de la Prctica para Asignaciones de Revisin }\par\pard\li653\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(IREPS), Declaraciones Internacion
ales de la Prctica para Asignaciones de }\par\pard\li653\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {Auditora (IAEPS) y Declaraciones Internacionales
de la Prctica para Servicios }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {Relacionados (IRSPS) son emitidos con el mismo propsito de
implementacin de }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
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pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
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i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
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slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\chars
calex100\b {PRLOGO }\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
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sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
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0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16
\cf0\f0\charscalex100\b {18}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13
600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\margl
sxn546\margrsxn133\margtsxn666\margbsxn173\pard\li2106\ri0\sl-213\slmult0 \fs18\

cf0\par\pard\li2106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2106\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li2106\ri0\sl-426\slmult0 \fs18\cf0\f0\charscalex100\b {G
LOSARIO DE TRMINOS}\b0 {\super \fs14\up3\cf0\f0\charscalex100\b {1}\b0 }\par\pard
\li2773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2773\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li2773\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\b {(Febrero 2009
) }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100\i {Actividades de control.}\i0 \fs18\cf0\f0\charsca
lex100 { Polticas y procedimientos que permiten asegurar que las directrices de }
\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la administracin se
cumplen en la prctica. Las actividades de control son un componente del }\par\par
d\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {control interno. }\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f0\c
harscalex100\i {Adecuada (evidencia de auditora).}\i0 \fs16\cf0\f0\charscalex100
{ La medida de la calidad de la evidencia de auditora, que }\par\pard\li0\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {es su relevancia y confidencialidad e
n proporcionar soporte de las conclusiones sobre las }\par\pard\li0\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {cuales el auditor basa su opinin. }\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\
f0\charscalex100\i {Administracin.}\i0 \fs16\cf0\f0\charscalex100 { Personas con
responsabilidad ejecutiva para la conduccin de las actividades }\par\pard\li0\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de una entidad. Para algunas entidad
es, en algunas jurisdicciones, la administracin incluye a }\par\pard\li0\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {algunos o a todos aqullos con cargos
de gobierno corporativo, por ejemplo los miembros }\par\pard\li0\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {ejecutivos del Consejo de Administracin o
los dueos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs16\cf0\f0\charscalex100\i {Administracin del componente.}\i0 \fs16\cf0\
f0\charscalex100 { La administracin responsable de la preparacin de la }\par
\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera de
l componente. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs16\cf0\f0\charscalex100\i {Administracin del grupo.}\i0 \fs16\cf0\f
0\charscalex100 { La administracin responsable de la preparacin de los est
ados }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros d
el grupo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\sl
mult0 \fs16\cf0\f0\charscalex100\i {Administracin experta.}\i0 \fs16\cf0\f0\chars
calex100 { Un individuo u organizacin que posee experiencia en un campo }\pa
r\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {diferente al contabl
e y de auditora, que son utilizados por la entidad para asistirlos en l
a }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {preparacin de los
estados financieros. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Administracin parcial.}\i0 \fs16\
cf0\f0\charscalex100 { Administracin con carencia de neutralidad en la prepar
acin de }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {informacin.
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs
18\cf0\f0\charscalex100\i {Alcance de una revisin.}\i0 \fs18\cf0\f0\charscalex1
00 { Procedimientos de revisin que se consideran necesarios en las }\par\p
ard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {circunstancias para logra
r el objetivo de la revisin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Ambiente de control.}\i0
\fs14\cf0\f0\charscalex100 { Incluye las funciones del gobierno corporativ
o y la administracin, as }\par\pard\li0\ri0\sl-240\slmult0 \fs14\cf0\f0\charsca
lex100 {como las actitudes, conciencia y acciones de los encargados de
estas dos reas respecto del }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {control interno de la entidad y su importancia en la misma.
El ambiente del control es un }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {componente del control interno. }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-320\slmult0 \*\tx280\fs10\cf0\f0\charscalex100\b {1}\b0 \tab \fs12\cf0\f0\ch

arscalex100\b {En el caso de trabajos del sector pblico, los trminos de este glosa
rio deben leerse como si se refirieran a sus }\b0 \par\pard\li280\ri0\sl-186\slm
ult0 \fs12\cf0\f0\charscalex100\b {equivalentes en ese sector. }\b0 \par\pard\li
280\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100\b {Cuando los trminos contables
no estn definidos en los pronunciamientos de IAASB, debe hacerse referencia al }
\b0 \par\pard\li280\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100\b \i {Glosario
de Trminos,}\b0 \i0 \fs12\cf0\f0\charscalex100\b { publicado por el IASB. }\b0 \
par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols2
\colno1\colw5893\colsr-0\colno2\colw2160\pard\li3320\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-146\slmult
0 \fs16\cf0\f0\charscalex100\b {19}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmul
t0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\pard\sect\sectd\sbknone\pgwsx
n8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pgh
sxn13600\marglsxn533\margrsxn133\margtsxn666\margbsxn173\pard\li2586\ri0\sl-293\
slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-160\slmult0 \fs18\cf0\f0\charscale
x100\i {Ambiente de TI.}\i0 \fs18\cf0\f0\charscalex100 { Polticas y procedim
ientos que la entidad implementa, as como la }\par\pard\li13\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {infraestructura de TI (hardware, sistemas opera
tivos, etc.) y software aplicativo que se utiliza }\par\pard\li13\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {para soportar las operaciones del negocio y log
rar sus estrategias. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\
ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Anomala.}\i0 \fs16\cf0\f0\charsc
alex100 { Un error o una desviacin sobre la que se puede demostrar que no es repr
esentativa }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de err
ores o desviaciones en una poblacin. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Archivo de audi
tora.}\i0 \fs18\cf0\f0\charscalex100 { (Legajo de auditora) uno o ms archivo
s u otros medios, fsicos o}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {electrnicos, que contienen los registros de la documentacin de
auditora sobre un trabajo }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {especfico. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\r
i0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\i {Aseveraciones.}\i0 \fs18\cf0\f0\
charscalex100 { Declaraciones de la administracin, explcitas o de otro ti
po, que estn}\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {inco
rporadas en los estados financieros y son utilizadas por el auditor pa
ra considerar }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {di
ferentes errores potenciales que pudiera ocurrir. }\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {As
ociacin del auditor con la informacin financiera.}\i0 \fs16\cf0\f0\charscalex10
0 { Un auditor est asociado con la }\par\pard\li13\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {informacin financiera cuando le anexa a sta un informe
o autoriza el uso del nombre del }\par\pard\li13\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {auditor, mediante una conexin profesional. }\par\pard\li1
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\cha
rscalex100\i {Aspectos ambientales: }\i0 \par\pard\li680\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li680\ri0\sl-240\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {(a)
}\tab \fs18\cf0\f0\charscalex100 {Iniciativas para prevenir, abatir o remed
iar el dao al ambiente, o para }\par\pard\li1093\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {ocuparse de la conservacin de los recursos renovables y no r
enovables (estas }\par\pard\li1093\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{iniciativas pueden ser requeridas por las leyes y regulaciones ambientales o p
or }\par\pard\li1093\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {contrato, o
pueden emprenderse voluntariamente); }\par\pard\li680\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li680\ri0\sl-213\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {(b)}\t
ab \fs18\cf0\f0\charscalex100 {Consecuencias por violar las leyes y regulaciones
ambientales; }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\s
l-240\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charsca

lex100 {Consecuencias del dao ambiental causado a otros o a los recursos naturale
s; y }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-200\slm
ult0 \*\tx1093\fs18\cf0\f0\charscalex100 {(d)}\tab \fs16\cf0\f0\charscalex100 {C
onsecuencias de responsabilidad civil indirecta impuesta por ley (por }\p
ar\pard\li1093\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {ejemplo, responsab
ilidad por daos causados por anteriores propietarios). }\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i
{Asunto objeto de la informacin.}\i0 \fs16\cf0\f0\charscalex100 { El resultado d
e la evaluacin o medicin de un asunto. Es el }\par\pard\li13\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {asunto objeto de la informacin sobre la cual el
profesionista rene suficiente y adecuada }\par\pard\li13\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {evidencia con el fin de proporcionar una base razona
ble para expresar una conclusin en un}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {informe de auditora. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Auditor.}\i0
\fs18\cf0\f0\charscalex100 { El trmino \uc1\u8220Xauditor\uc1\u8221X es utilizado
para referirse a la persona o personas que conducen }\par\pard\li13\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {la auditora, generalmente el socio u otr
o miembro del equipo de trabajo, o en su caso, la }\par\pard\li13\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {firma. Cuando alguna NIA pretende expr
esamente que un requerimiento o responsabilidad sea }\par\pard\li13\ri0\sl-226\s
lmult0 \fs18\cf0\f0\charscalex100 {cumplida por el socio del trabajo, se utiliza
el }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133
\cols2\colno1\colw3320\colsr-0\colno2\colw4746\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-1
86\slmult0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\b {20}\b0 \par\pard\sec
t\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\sect\sectd\s
bkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn173\pa
rd\li2546\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-333\slmult0 \fs18\cf0\f0\charscalex100 {trmino \uc1\u8220Xs
ocio a cargo del trabajo\uc1\u8221X en vez de la palabra \uc1\u8220Xaud
itor\uc1\u8221X. El \uc1\u8220Xsocio a cargo del }\par\pard\li0\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {trabajo\uc1\u8221X y la \uc1\u8220Xfirma\
uc1\u8221X son trminos que deben ser ledos con su equivalente en el Sector
}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Pblico, cuando sea
aplicable. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\f0\charscalex100\i {Auditor del componente.}\i0 \fs18\cf0\f0\ch
arscalex100 { Un auditor a quien el equipo a cargo del grupo, le requiere
llevar a }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cabo un
trabajo sobre la informacin financiera relativa al componente, para fine
s de la }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {auditora
del grupo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\f0\charscalex100\i {Auditor de una empresa de servicios.}\i0
\fs18\cf0\f0\charscalex100 { Un auditor quien es requerido para proporcion
ar un}\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {informe sobr
e la seguridad de los controles de una empresa de servicios. }\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex
100\i {Auditor experimentado.}\i0 \fs16\cf0\f0\charscalex100 { Individuo (intern
o o externo de la firma) quien tiene experiencia en la }\par\pard\li0\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {prctica de auditora y un entendimiento razona
ble de: }\par\pard\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-226\

slmult0 \*\tx1080\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100

{Procesos de auditora; }\par\pard\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
666\ri0\sl-280\slmult0 \*\tx1080\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f
0\charscalex100 {NIA y requerimientos legales y regulatorios; }\par\pard\li666\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-266\slmult0 \*\tx1080\fs20\cf0
\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {Ambiente de negocio en e
l cual opera la entidad; y }\par\pard\li666\ri0\sl-293\slmult0 \*\tx1080\fs20\cf
0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {Reporte de asuntos de a
uditora y financieros relevantes para la industria de la }\par\pard\li1080\ri0\sl
-226\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Audi
tor experto.}\i0 \fs16\cf0\f0\charscalex100 { Un individuo u organizacin que pose
e la experiencia en un campo particular }\par\pard\li0\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {distinto al de contabilidad y auditora, cuyo trabajo en dic
ho campo, es utilizado por el auditor }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {como soporte para la obtencin de evidencia suficiente y
adecuada de auditora. Un auditor }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {experto pudiera ser interno (que es socio}{\super \fs10
\up3\cf0\f0\charscalex100 {2}}\fs16\cf0\f0\charscalex100 { o personal profesi
onal, incluyendo personal }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {temporal) de la firma o red de firmas, o bien, un experto independient
e. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs16\cf0\f0\charscalex100\i {Auditor interno.}\i0 \fs16\cf0\f0\charscalex100 {
Aquellos individuos quienes desempean las actividades de la funcin de }\pa
r\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora interna. Los
auditores internos pueden pertenecer a un departamento de auditora }\par\
pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {interna o de alguna func
in equivalente. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs16\cf0\f0\charscalex100\i {Auditor predecesor.}\i0 \fs16\cf0\f0\c
harscalex100 { El auditor de una firma de auditora diferente, que audit
los estados }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {finan
cieros de una entidad en un ejercicio previo y que ha sido reemplazado
por el auditor }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {
actual. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs16\cf0\f0\charscalex100\i {Auditor usuario.}\i0 \fs16\cf0\f0\charscalex10
0 { Auditor que audita y reporta sobre los estados financieros de un usuario de
la }\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
f0\charscalex100\i {Auditora del grupo.}\i0 \fs18\cf0\f0\charscalex100 { La audit
ora de los estados financieros del grupo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\s
lmult0 \*\tx280\fs10\cf0\f0\charscalex100\b {2}\b0 \tab \fs12\cf0\f0\charscalex1
00\b {\uc1\u8220XSocio\uc1\u8221X y \uc1\u8220Xfirma\uc1\u8221X deben interpreta
rse con sus equivalentes en empresas del sector gubernamental, cuando sea }\b0 \
par\pard\li280\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100\b {relevante. }\b0
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols
2\colno1\colw5906\colsr-0\colno2\colw2146\pard\li3320\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-133\slmul
t0 \fs16\cf0\f0\charscalex100\b {21}\b0 \par\column\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmu
lt0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\pard\sect\sectd\sbknone\pgws
xn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pg
hsxn13600\marglsxn373\margrsxn133\margtsxn666\margbsxn200\pard\li2613\ri0\sl-213
\slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\li40\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0
\sl-333\slmult0 \fs18\cf0\f0\charscalex100\i {Auditora inicial.}\i0 \fs18\cf0\f0\
charscalex100 { Una asignacin de auditora en la cual: }\par\pard\li666\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li666\ri0\sl-253\slmult0 \*\tx1080\fs20\cf0\f0\charsc

alex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Los estados financieros del period

o anterior no fueron auditados; o}\par\pard\li720\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li720\ri0\sl-240\slmult0 \*\tx1133\fs20\cf0\f0\charscalex100 {(b)}\tab \
fs18\cf0\f0\charscalex100 {Los estados financieros del periodo anterior fueron a
uditados por un auditor }\par\pard\li1146\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {predecesor. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\
ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\i {Carta compromiso.}\i0 \fs18\cf0
\f0\charscalex100 { Trminos por escrito de un trabajo en forma de una carta. }\pa
r\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100\i {Cifras iniciales.}\i0 \fs18\cf0\f0\charscalex100 { Saldo
s de cuenta que existen al principio del periodo. Las cifras iniciales se }\par
\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {basan en las cifras de
cierre del periodo anterior y reflejan los efectos de las transacciones de }\pa
r\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {periodos anteriores
y de polticas contables aplicadas en el periodo anterior. Las cifras }\
par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {iniciales tambin inc
luyen asuntos que requirieron de revelaciones que existan al inicio del }\par
\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {periodo, tales como co
ntingencias y compromisos. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li40\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Cifras que les son relati
vas.}\i0 \fs16\cf0\f0\charscalex100 { Informacin comparativa donde las cifras y o
tras revelaciones del }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {periodo anterior son incluidas como parte integral de los estados f
inancieros del periodo}\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {actual y se pretende que su lectura sea solamente en relacin con l
as cifras y otras }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {revelaciones relativas al periodo actual (referidas a \uc1\u8220Xcifr
as del periodo actual\uc1\u8221X). El nivel de }\par\pard\li40\ri0\sl-240\
slmult0 \fs20\cf0\f0\charscalex100 {detalle presentado en las cifras y reve
laciones que les son relativas, se establece }\par\pard\li40\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {principalmente por su relevancia en las cifras
del periodo actual. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\r
i0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Componente.}\i0 \fs18\cf0\f0\cha
rscalex100 { Una entidad o actividad de negocio para el cual, la administracin de
l grupo o}\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {compone
nte prepara informacin financiera que debe ser incluida en los estados fina
ncieros }\par\pard\li40\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {del grupo
. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0
\fs16\cf0\f0\charscalex100\i {Componente significativo.}\i0 \fs16\cf0\f0\charsca
lex100 { Componente identificado por el equipo de trabajo del grupo: (i) que }\p
ar\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {es en lo individua
l, financieramente significativo para el grupo, o (ii) que, debido a
su }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {naturaleza o c
ircunstancias especficas, es probable que incluya riesgos significativos de error
}\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {material para lo
s estados financieros del grupo. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li40\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100\i {Condiciones previa
s de una auditora.}\i0 \fs16\cf0\f0\charscalex100 { La utilizacin por parte
de la administracin de una }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {marco de informacin financiera aceptable y acuerdos de la administra
cin y, en su caso, de }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {los encargados del gobierno corporativo, de las premisas}{\super \fs1
2\up3\cf0\f0\charscalex100 {3}}\fs18\cf0\f0\charscalex100 { sobre las cuales
se conducir la }\par\pard\li40\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {
auditora. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\s
lmult0 \fs16\cf0\f0\charscalex100\i {Confirmacin escrita.}\i0 \fs16\cf0\f0\charsc
alex100 { Declaracin escrita proporcionada por la administracin al auditor para }\
par\pard\li40\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {confirmar ciertos
asuntos o soportar alguna otra evidencia de auditora. Las confirmacione
s }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {escritas en est

e contexto no incluyen los estados financieros, las aseveraciones relativas o el

}\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {soporte de los l
ibros y registros contables. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-160\slmult0 \*\tx266\fs10\cf0\f0\charscalex100\b {3}\b0
\tab \fs12\cf0\f0\charscalex100\b {NIA200, prrafo 13.}\b0 \par\pard\sect\sectd\s
bknone\pgwsxn8733\pghsxn13600\marglsxn373\margrsxn133\cols2\colno1\colw3333\cols
r-0\colno2\colw4893\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex10
0\b {GLOSARIO}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\chars
calex100\b {22}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn3
73\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn506\margrs
xn133\margtsxn666\margbsxn173\pard\li2600\ri0\sl-280\slmult0 \fs12\cf0\f0\charsc
alex100 {GLOSARIO DE TRMINOS}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-360\slmult0 \fs18\cf0\f0
\charscalex100\i {Confirmacin externa.}\i0 \fs18\cf0\f0\charscalex100 { Evidenci
a de auditora obtenida a travs de una respuesta escrita }\par\pard\li40\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {directa para el auditor, de un ter
cero (la parte confirmada), en papel, electrnica o por algn }\par\pard\li40\ri0\sl
-240\slmult0 \fs20\cf0\f0\charscalex100 {otro medio. }\par\pard\li40\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i
{Confirmacin negativa.}\i0 \fs16\cf0\f0\charscalex100 { Requerimiento para que la
parte confirmante responda directamente al }\par\pard\li40\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {auditor, slo si est en desacuerdo con la informacin prop
orcionada en el requerimiento. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li40\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\i {Confirmacin positiva.}
\i0 \fs18\cf0\f0\charscalex100 { Requerimiento para que la parte confirmante res
ponda directamente al }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {auditor, indicando si est o no de acuerdo con la informacin requerida o bien,
proporciona la }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {i
nformacin requerida. }\par\pard\li40\ri0\sl-413\slmult0 \fs18\cf0\f0\charscalex10
0\i {Contador profesional.}\i0 {\super \fs12\up3\cf0\f0\charscalex100\i {4}\i0 }
\fs18\cf0\f0\charscalex100 { Individuo quien est afiliado a un organismo miembro
de IFAC. }\par\pard\li40\ri0\sl-346\slmult0 \fs16\cf0\f0\charscalex100\i {Contad
or profesional en la prctica pblica.}\i0 {\super \fs10\up3\cf0\f0\charscalex10
0\i {5}\i0 }\fs16\cf0\f0\charscalex100 { Un Contador profesional, sin importa
r la }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {clasificacin
por funcin (por ejemplo, auditor, fiscalista o consultor) en una firma
que }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {proporcione s
ervicios profesionales. Este trmino se utiliza tambin para referirse a una firma }
\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de contadores prof
esionales en la prctica pblica. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li40\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Control interno.}\i0
\fs16\cf0\f0\charscalex100 { Proceso diseado, implementado y mantenido por
los encargados del }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {gobierno corporativo, la administracin y otro personal para proporcionar seg
uridad razonable }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
sobre el logro de los objetivos de la entidad, respecto a la confiab
ilidad de la informacin}\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {financiera, efectividad y eficiencia de las operaciones y el cump
limiento de las leyes y }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {regulaciones aplicables. El trmino de \uc1\u8220Xcontrol\uc1\u8221X se
refiere a cualquier aspecto de uno o ms }\par\pard\li40\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {de los componentes de control interno. }\par\pard\li40\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs16\cf0\f0\charsc
alex100\i {Controles a nivel grupo.}\i0 \fs18\cf0\f0\charscalex100 { Controle
s diseados, implementados y mantenidos por la }\par\pard\li40\ri0\sl-240\sl

mult0 \fs18\cf0\f0\charscalex100 {administracin del grupo sobre la informacin fina

nciera del grupo. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0
\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Controles aplicativos en tecnolo
ga de la informacin.}\i0 \fs20\cf0\f0\charscalex100 { Procedimientos manuales
o}\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {automatizados
que operan tpicamente a nivel del proceso del negocio. Los controles }\p
ar\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicativos pueden
ser de naturaleza preventiva o de deteccin y estn diseados para }\par\pard
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estn sujetas a interpretaciones significativamente }\par\pard\li1120\ri0\sl-2
26\slmult0 \fs18\cf0\f0\charscalex100 {diferentes. }\par\pard\li40\ri0\sl-213\sl
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ntos especficos, }\b0 \i0 \par\pard\li280\ri0\sl-173\slmult0 \fs12\cf0\f0\charsca
lex100\b \i {cuentas o partidas de un estado financiero. }\b0 \i0 \par\pard\sect
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ormacin }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {financiera.
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs
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\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {jurisdicciones, aquell
os encargados del gobierno corporativo pudieran incluir personal }\par\par
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mbros ejecutivos de un consejo de administracin en entidades del }\par\pard\li0\r
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f0\charscalex100 {de la entidad y poseen caractersticas cualitativas relevantes);
y }\par\pard\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-226\slmul
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fs18\cf0\f0\charscalex100\i {Entidad usuaria.}\i0 \fs18\cf0\f0\charscalex100 {

Una entidad que utiliza un servicio organizacional y aquellos estados }
\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros que es
tn siendo auditados. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\r
i0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Equipo de trabajo.}\i0 \fs18\c
f0\f0\charscalex100 { Socios y personal que llevan a cabo un trabajo y
cualquier individuo}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {asignado por la firma o red de firmas, quien lleva a cabo procedimientos en u
na asignacin o}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {trab
ajo. Esto no incluye a expertos externos asignados por la firma o red de firmas.
}{\super \fs12\up3\cf0\f0\charscalex100 {9}}\par\pard\li13\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Equipo de
trabajo del grupo.}\i0 \fs16\cf0\f0\charscalex100 { Socios, incluyendo el
socio a cargo del grupo y el personal, }\par\pard\li13\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {quienes establecen y comunican la estrategia d
e auditora del grupo a los auditores del }\par\pard\li13\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {componente, desempean el proceso de consolidacin y e
valan las conclusiones con base en}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {la evidencia de auditora para formarse una opinin de los estados f
inancieros del grupo. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13
\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\i {Error.}\i0 \fs18\cf0\f0\charsc
alex100 { Un error no intencionado en los estados financieros, incluyendo
la omisin de un }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{monto o revelacin. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\r
i0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Error material.}\i0 \fs16\cf0\f
0\charscalex100 { Diferencia entre el monto, clasificacin presentacin o rev
elacin de una }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {pa
rtida reportada en los estados financieros y el monto, clasificacin, pre
sentacin o}\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {revelacin
requerida para dicha partida por el marco de informacin financiera aplicable. Lo
s }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {errores materia
les pueden ser debido a fraude o error. }\par\pard\li13\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {Cuando el aud
itor expresa una opinin sobre si los estados financieros estn presentados en}
\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {forma razonable,
en todos los aspectos importantes, o den certeza sobre su confiabilidad,
el }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {error materi
al incluye tambin aquellos ajustes de montos, clasificaciones, presentacin
o }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {revelacin que,
a juicio del auditor, son necesarios para que los estados financieros
estn}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {presentados e
n forma razonable, en todos los aspectos relevantes, o den certeza sobr
e su}\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {confiabilida
d. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0
\fs18\cf0\f0\charscalex100\i {Errores materiales de hecho.}\i0 \fs18\cf0\f0\
charscalex100 { Otra informacin que est relacionada con asuntos que se }\pa
r\pard\li13\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {muestran en los esta
dos financieros auditados y que es incorrecta o est incorrectamente }\pa
r\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {presentada. Un error
material de un hecho pudiera reducir la credibilidad del documento que }\par\par
d\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contiene los estados finan
cieros auditados. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0
\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Errores no corregidos.}\i0 \fs18\c
f0\f0\charscalex100 { Errores que el auditor ha acumulado durante la audito
ra y que no se }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
han corregido. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl
-226\slmult0 \fs16\cf0\f0\charscalex100\i {Error tolerable.}\i0 \fs14\cf0\f0\cha
rscalex100 { Monto monetario establecido por el auditor respecto del cua
l busca obtener }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{un nivel apropiado de seguridad de que el error real del total de la po

blacin no excede del }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex

100 {monto monetario establecido. Es el mximo error que el auditor est d
ispuesto a aceptar en}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {una poblacin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-253\slmult0 \*\tx266\fs10\cf0\f0\charscalex100\b {9}\b0 \tab \fs1
2\cf0\f0\charscalex100\b {NIA 620, }\b0 \fs12\cf0\f0\charscalex100\b \i {Utiliza
cin del trabajo de un auditor experto,}\b0 \i0 \fs12\cf0\f0\charscalex100\b { prra
fo 6(a) lo define con el trmino \uc1\u8220Xauditor experto\uc1\u8221X. }\b0 \par\
pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn386\margrsxn133\cols2\col
no1\colw5893\colsr-0\colno2\colw2320\pard\li3306\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li3306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3306\ri0\sl-320\slmult0 \f
s16\cf0\f0\charscalex100\b {27}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \
fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\pard\sect\sectd\sbknone\pgwsxn873
3\pghsxn13600\marglsxn386\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn1
3600\marglsxn546\margrsxn133\margtsxn666\margbsxn173\pard\li2560\ri0\sl-280\slmu
lt0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-3
46\slmult0 \fs18\cf0\f0\charscalex100\i {Escepticismo profesional.}\i0 \fs18\cf0
\f0\charscalex100 { Una actitud que incluye una mente inquisitiva, estand
o alerta a }\par\pard\li13\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {cond
iciones que pudieran indicar posibles errores debido a fraude o error
y una evaluacin }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
crtica de la evidencia. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1
3\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Estados financieros.}\i0 \fs
16\cf0\f0\charscalex100 { Una presentacin estructurada de la informacin finan
ciera histrica, }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {i
ncluyendo las notas relativas, con el objetivo de presentar los recurso
s u obligaciones }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{econmicos de una entidad, a una fecha determinada o los cambios ocurr
idos durante un }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{periodo de tiempo, de acuerdo con una marco de referencia de informac
in financiera. Las }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{notas relativas generalmente comprenden un resumen de las polticas contables si
gnificativas }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y o
tra informacin explicativa. El trmino de \uc1\u8220Xestados financieros\uc1\u8221X
generalmente se refiere a }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {un juego completo de estados financieros como lo determina los requeri
mientos del marco de }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {informacin financiero aplicable, pero tambin puede referirse a un estado
financiero }\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {indi
vidual. }\par\pard\li13\ri0\sl-413\slmult0 \fs16\cf0\f0\charscalex100\i {Estados
financieros auditados}\i0 \fs16\cf0\f0\charscalex100 { (en el contexto de la NI
A 810). Estados financieros}{\super \fs10\up3\cf0\f0\charscalex100 {10}}\fs18\cf
0\f0\charscalex100 { auditados }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {por el auditor de acuerdo con las NIA y, de la cual sur
ge un resumen de los estados }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {financieros. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Estados financieros c
omparativos.}\i0 \fs18\cf0\f0\charscalex100 { Informacin comparativa donde las
cifras y otras }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{revelaciones del periodo anterior son incluidas para fines comparativos
con los estados }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{financieros del periodo actual. Si son auditados la opinin de auditora se
refiere a ellos. El }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {nivel de informacin incluida en los estados financieros comparativos,
debe ser comparable }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex

100 {con los estados financieros del periodo actual. }\par\pard\li13\ri0\sl-213\

slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100\i
{Estados financieros con propsito especiales.}\i0 \fs14\cf0\f0\charscalex100 {
Estados financieros preparados de acuerdo con }\par\pard\li13\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {un marco de referencia con propsitos especiales
. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0
\fs16\cf0\f0\charscalex100\i {Estados financieros del grupo.}\i0 \fs16\cf0\f0\ch
arscalex100 { Estados financieros que incluyen la informacin financiera de }\par\
pard\li13\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {ms de un componente.
El trmino \uc1\u8220Xestados financieros del grupo\uc1\u8221X tambin se ref
iere a los }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {esta
dos financieros combinados, adicionando la informacin financiera preparada
por los }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {compone
ntes por los que no se tienen propiedad, pero que tienen un control comn. }\par\p
ard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs14\cf0
\f0\charscalex100\i {Estimacin de auditora o rango de auditora.}\i0 \fs16\cf0\f0\ch
arscalex100 { Es el monto o rango de montos, que derivan de }\par\pard\li13\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la evidencia de auditora y que s
e utilizan en la evaluacin de las estimaciones de la }\par\pard\li13\ri0\sl
-226\slmult0 \fs18\cf0\f0\charscalex100 {administracin. }\par\pard\li13\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\
i {Estimacin de la administracin.}\i0 \fs16\cf0\f0\charscalex100 { Es el monto
seleccionado por la administracin para el }\par\pard\li13\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {reconocimiento o revelacin en los estados financie
ros como una estimacin contable. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-2
53\slmult0 \*\tx280\fs10\cf0\f0\charscalex100\b {10}\b0 \tab \fs12\cf0\f0\charsc
alex100\b {NIA 200, }\b0 \fs12\cf0\f0\charscalex100\b \i {Objetivos generales de
l auditor independiente y la conduccin de una auditoria de acuerdo con }\b0 \i0 \
par\pard\li293\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100\b \i {Normas Intern
acionales de Auditora,}\b0 \i0 \fs12\cf0\f0\charscalex100\b { prrafo 13 (f) define
el trmino \uc1\u8220Xestados financieros\uc1\u8221X.}\b0 \par\pard\sect\sectd\sb
knone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3306\colsr
-0\colno2\colw4746\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\b
{GLOSARIO}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charscale
x100\b {28}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\m
argrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn13
3\margtsxn666\margbsxn186\pard\li2546\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex
100 {GLOSARIO DE TRMINOS }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-160\slmult0 \fs18\cf0\f0\charscalex100\i {Estimacin contable.}\i0 \fs
18\cf0\f0\charscalex100 { Es una aproximacin del monto de una partida en ausencia
de una forma }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {prec
isa de medicin. Este trmino es utilizado para un monto determinado }\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charsc
alex100 {a valor de mercado cuando existe una estimacin incierta, as como
tambin para otros }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{montos que requieren de una estimacin. Cuando la NIA 540}{\super \fs10\u
p3\cf0\f0\charscalex100 {11}}\fs16\cf0\f0\charscalex100 { hace referencia sola
mente a }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estimacion
es contables, involucrando medidas de valor de mercado, se utiliza el
trmino}\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {\uc1\u8220Xe
stimaciones contables de valor de mercado\uc1\u8221X. }\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {
Estimacin incierta.}\i0 \fs16\cf0\f0\charscalex100 { La susceptibilidad de una es

timacin contable y su revelacin, relativa a }\par\pard\li0\ri0\sl-240\slmult0 \fs1

8\cf0\f0\charscalex100 {la falta de precisin inherente en su medicin. }\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\cha
rscalex100\i {Estrategia general de auditora.}\i0 \fs16\cf0\f0\charscalex100 { Es
tablece el alcance, oportunidad y direccin de la auditora, }\par\pard\li0\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {como gua para el desarrollo ms detallado de
l plan de auditora. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Estratificacin.}\i0 \fs16\cf0\f0\cha
rscalex100 { El proceso de dividir una poblacin en sub-poblaciones, cada
una de las }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {cual
es es un grupo de unidades de muestreo que tienen caractersticas simila
res }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(generalmente,
valor monetario). }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Evaluacin.}\i0 \fs16\cf0\f0\charscal
ex100 { Identificar y analizar asuntos relevantes, incluyendo el desempeo
de aquellos }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pro
cedimientos necesarios para llegar a la conclusin especfica de un asunto. \u
c1\u8220XEvaluacin\uc1\u8221X }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {generalmente es utilizado solamente en relacin con un rango de a
suntos, incluyendo}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{evidencia, resultados de procedimiento y efectividad de la respuesta de la admi
nistracin a un}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {riesg
o (ver tambin }\fs18\cf0\f0\charscalex100\i {evaluar).}\i0 \par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\
i {Evaluar.}\i0 \fs16\cf0\f0\charscalex100 { Identificar y analizar los rie
sgos de error material para concluir sobre su }\par\pard\li0\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {significancia. Convencionalmente, se utiliza
\uc1\u8220Xevaluacin\uc1\u8221X slo en relacin con el riesgo (ver }\par\pard\li0\ri
0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {tambin }\fs18\cf0\f0\charscalex100\i
{evaluacin).}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs16\cf0\f0\charscalex100\i {Evidencia de auditora.}\i0 \fs16\cf0\f0
\charscalex100 { Informacin utilizada por el auditor para llegar a las conclusion
es en }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las que se
basa la opinin de auditora. La evidencia de auditora incluye la informa
cin}\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {contenida en l
os registros contables que fundamentan los estados financieros y otra }\
par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin (ver }\fs1
6\cf0\f0\charscalex100\i {suficiencia de evidencia de auditora y adecuada evidenc
ia de auditora).}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Excepcin.}\i0 \fs16\cf0\f0\charscale
x100 { Respuesta que indica una diferencia entre la informacin requerida
a ser }\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {confirmada
o contenida en los registros de la entidad y la informacin proporcionada
por la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {parte confi
rmada. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmul
t0 \fs18\cf0\f0\charscalex100\i {Expertise.}\i0 \fs18\cf0\f0\charscalex100 { Hab
ilidad, conocimiento y experiencia en un campo particular. }\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0\i {Experto.}\i0 \fs20\cf0\f0\charscalex100 { (Ver }\fs18\cf0\f0\charscalex100\
i {auditor experto}\i0 \fs20\cf0\f0\charscalex100 { y }\fs16\cf0\f0\charscalex10
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pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
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\tx253\fs10\cf0\f0\charscalex100\b {11}\b0 \tab \fs12\cf0\f0\charscalex100\b {NI
A 540, }\b0 \fs12\cf0\f0\charscalex100\b \i {Auditora de estimaciones contables,
incluyendo estimaciones contables del valor razonable, y }\b0 \i0 \par\pard\li25
3\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex100\b \i {revelaciones relacionadas.
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrs
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t0 \fs18\cf0\par\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3293\ri0\sl
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i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\pard\sect\
sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbk
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ard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-160\slmult0
\fs18\cf0\f0\charscalex100\i {Factores del riesgo de fraude.}\i0 \fs18\cf0\f0\c
harscalex100 { Eventos o condiciones que indican un incentivo o presin para }\par
\pard\li293\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cometer un fraude o q
ue propician la oportunidad para cometer fraude. }\par\pard\li293\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {F
echa de aprobacin de los estados financieros.}\i0 \fs18\cf0\f0\charscalex100
{ La fecha en que toda la informacin que }\par\pard\li293\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {comprende los estados financieros, incluyendo
notas a los mismos, ha sido preparada y }\par\pard\li293\ri0\sl-253\slm
ult0 \fs18\cf0\f0\charscalex100 {aqullos tienen autoridad reconocida, y en la que
declaran que han asumido la responsabilidad}\par\pard\li293\ri0\sl-240\slmult0
\fs20\cf0\f0\charscalex100 {por ellos. }\par\pard\li293\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Fecha del
informe}\i0 \fs18\cf0\f0\charscalex100 { (en relacin con el control de calid
ad). Fecha seleccionada por el }\par\pard\li293\ri0\sl-226\slmult0 \fs18\cf0
\f0\charscalex100 {profesionista para fechar su informe. }\par\pard\li293\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex
100\i {Fecha del informe de auditora.}\i0 \fs16\cf0\f0\charscalex100 { Fecha
en que el auditor fecha el informe sobre los estados }\par\pard\li293\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros de acuerdo con la NIA
700.}{\super \fs12\up3\cf0\f0\charscalex100 {12}}\par\pard\li293\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {F
echa de emisin los estados financieros.}\i0 \fs14\cf0\f0\charscalex100 { Fecha
en que el informe del auditor y los estados }\par\pard\li293\ri0\sl-226
\slmult0 \fs18\cf0\f0\charscalex100 {financieros dictaminados estn disponibles pa
ra terceras personas. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2
93\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Fecha de los estados fin
ancieros.}\i0 \fs18\cf0\f0\charscalex100 { Fecha final del ltimo periodo cu
bierto por los estados }\par\pard\li293\ri0\sl-226\slmult0 \fs18\cf0\f0\chars
calex100 {financieros. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
293\ri0\sl-213\slmult0 \fs20\cf0\f0\charscalex100\i {Firma.}\i0 \fs18\cf0\f0\cha
rscalex100 { Un profesionista, sociedad, corporacin u otra entidad de contadores
profesionales. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\
sl-226\slmult0 \fs18\cf0\f0\charscalex100\i {Fraude.}\i0 \fs18\cf0\f0\charscalex
100 { Un acto intencional de una o ms personas de la administracin, enc
argados del }\par\pard\li293\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {gob
ierno corporativo, empleados o terceros, que implica el uso de engao p
ara obtener una }\par\pard\li293\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{ventaja injusta o ilegal. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li293\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Funcin de auditora inter
na.}\i0 \fs16\cf0\f0\charscalex100 { Actividad de evaluacin establecida o prop
orcionada como un }\par\pard\li293\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex1
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examen, evaluacin y }\par\pard\li293\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
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li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-200\slmult0 \fs18\cf0\f
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iere a aquellas personas u organizaciones responsables de vigilar }\par\pard\li2
93\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la direccin de la estrategia de
la entidad y estn obligadas a dar rendimiento de cuentas de la }\par\pard\li293\
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scalex100\i {Grupo.}\i0 \fs16\cf0\f0\charscalex100 { Todos los componentes c
uya informacin financiera es incluida en los estados }\par\pard\li293\ri0\sl
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pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li13\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\i {Hechos posteri
ores.}\i0 \fs16\cf0\f0\charscalex100 { Son eventos que ocurren entre la fec
ha de los estados financieros y la }\par\pard\li13\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {fecha del informe de auditora, as como hechos que llegan a
ser del conocimiento del auditor }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f
0\charscalex100 {despus de la fecha del informe de auditora. }\par\pard\li13\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex
100\i {Incertidumbre.}\i0 \fs16\cf0\f0\charscalex100 { Un asunto cuyo resultado
depende de acciones o eventos futuros que no estn }\par\pard\li13\ri0\sl-253\slmu
lt0 \fs18\cf0\f0\charscalex100 {bajo el control directo de la entidad, pero que
pudieran afectar los estados financieros. }\par\pard\li13\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Inconsiste
ncia.}\i0 \fs16\cf0\f0\charscalex100 { Existe cuando otra informacin contradi
ce la informacin contenida en los }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {estados financieros auditados. Una inconsistencia materi
al puede originar dudas sobre las }\par\pard\li13\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {conclusiones de auditora extradas de la evidencia de
auditora obtenida previamente y, }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {posiblemente, de la base de la opinin del auditor sobre los es
tados financieros. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri
0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Independencia.}\i0 {\super \fs12\
up3\cf0\f0\charscalex100\i {13}\i0 }\fs18\cf0\f0\charscalex100 { Comprende:}\par
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1093\fs18\cf0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {Independenc
ia mental: el estado mental que permite proporcionar una opinin }\par\pard\li1093
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ias que comprometan el juicio profesional, }\par\pard\li1093\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {permitiendo a una persona actuar con integr
idad, y ejercer objetividad y }\par\pard\li1093\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {escepticismo profesional. }\par\pard\li680\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*\tx1093\fs18\cf0\f0\charscalex100
{(b)}\tab \fs16\cf0\f0\charscalex100 {Independencia en apariencia: cuando se
evitan hechos y circunstancias que }\par\pard\li1093\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {sean tan importantes que a juicio de un tercero, inf
ormado con conocimiento }\par\pard\li1093\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {de toda la informacin relevante, incluyendo cualesquier salvaguar
da }\par\pard\li1093\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aplicable,
pudiera concluir razonablemente que la integridad, objetividad o }\par\par
d\li1093\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {escepticismo profesiona
l de una firma o de un miembro del equipo hubieran}\par\pard\li1093\ri0
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ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\chars
calex100\i {Informacin comparativa.}\i0 \fs18\cf0\f0\charscalex100 { Las cifras
y revelaciones incluidas en los estados financieros }\par\pard\li13\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {respecto de uno o ms periodos de acuerd
o con el marco de informacin financiera aplicable. }\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {In
formacin complementaria.}\i0 \fs18\cf0\f0\charscalex100 { Informacin que se pre
senta junto con los estados financieros, }\par\pard\li13\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {que no es requerida por el marco de referencia de inf
ormacin financiera aplicable utilizado}\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf
0\f0\charscalex100 {para preparar los estados financieros y que, normalme
nte, se presenta mediante cdulas }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {complementarias o notas adicionales. }\par\pard\li13\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100
\i {Informacin financiera fraudulenta.}\i0 \fs18\cf0\f0\charscalex100 { Implica d
eclaraciones errneas intencionales, incluyendo}\par\pard\li13\ri0\sl-253\slmult0

\fs18\cf0\f0\charscalex100 {omisiones de cantidades o revelaciones en los estado

s financieros, con el fin de engaar a los }\par\pard\li13\ri0\sl-253\slmult0 \fs1
8\cf0\f0\charscalex100 {usuarios de stos. }\par\pard\li13\ri0\sl-213\slmult0 \fs1
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inanciera histrica.}\i0 \fs18\cf0\f0\charscalex100 { Informacin expresada en trmi
nos financieros en relacin }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {con una entidad en particular, derivada bsicamente de los sistemas con
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margrsxn133\cols2\colno1\colw5893\colsr-0\colno2\colw2346\pard\li3320\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\
ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b {31}\b0 \par\column\pard\li0\ri0
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ctd\sbknone\pgwsxn8733\pghsxn13600\marglsxn360\margrsxn133\pard\sect\sectd\sbkpa
ge\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\margtsxn653\margbsxn226\pard\l
i2546\ri0\sl-106\slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS }\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-360\slmult0 \fs18\cf0\f0\charscalex100 {la entidad, acerca de
eventos econmicos que ocurrieron en un periodo de tiempo pasado o en}\par\pard\li
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {condiciones econmicas o circunst
ancias relativas a una fecha especfica pasada. }\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Informac
in financiera o estados financieros intermedios.}\i0 \fs18\cf0\f0\charscalex100 {
Informacin financiera (que puede }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {ser menos que un juego completo de estados financieros, segn se
ha definido antes) emitida }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\chars
calex100 {en fechas intermedias (generalmente semestral o trimestral), res
pecto de un periodo}\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex1
00 {financiero. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs16\cf0\f0\charscalex100\i {Informacin financiera prospectiva.}\i0
\fs16\cf0\f0\charscalex100 { Informacin financiera que se basa en supuestos
sobre }\par\pard\li0\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {eventos qu
e pueden ocurrir en el futuro y acciones posibles por parte de una
entidad. La }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {infor
macin financiera prospectiva puede ser en forma de pronstico, proyeccin o u
na }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {combinacin de am
bos. (Ver }\fs16\cf0\f0\charscalex100\i {pronstico y proyeccin).}\i0 \par\pard\li0
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calex100\i {Informe anual.}\i0 \fs16\cf0\f0\charscalex100 { Un documento emit
ido por una entidad, comnmente sobre una base anual, }\par\pard\li0\ri0\s
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nto con el informe del auditor correspondiente. }\par\pard\li0\ri0\sl-213\slmult
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0 \fs16\cf0\f0\charscalex100 { (tipo de }\par\pard\li0\ri0\sl-240\slmult0 \fs1
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\tx1080\fs18\cf0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {Una desc
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tivos de control y controles relativos diseados e }\par\pard\li1080\ri0\sl
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*\tx1080\fs18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {Un info

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d razonable, que incluye la opinin del auditor de la }\par\pard\li1080\ri0\sl-240
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jetivos de control y controles de la }\par\pard\li1080\ri0\sl-240\slmult0 \fs16\
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as circunstancias, en una }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
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lin0\itap0\fs12\cf2\f2\lang1033\langfe1033\cgrid\langnp1033\langfenp1033\insrsid
49000 \fs14\cf2\f0\charscalex100 {IO}}}}\pard\sect\sectd\sbkpage\pgwsxn8733\pgh
sxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn173\pard\li2586\ri0\sl-293\
slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\li26\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\
sl-346\slmult0 \fs18\cf0\f0\charscalex100\i {Muestreo de auditoria}\i0 \fs18\cf0
\f0\charscalex100 { (muestreo). La aplicacin de procedimientos de auditora en meno
s de }\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {100% de las
partidas existentes dentro de una poblacin que es relevante para la auditora, de }
\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {tal modo que to
das las partidas integrantes del universo, y sujetas a muestreo, tenga
n la }\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {oportunidad
de ser seleccionadas, con objeto de proporcionarle al auditor bases raz
onables }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para obte
ner conclusiones sobre la poblacin entera. }\par\pard\li26\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Muestreo e
stadstico.}\i0 \fs18\cf0\f0\charscalex100 { Un enfoque para seleccionar una
muestra que tiene las siguientes }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {caractersticas: }\par\pard\li693\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li693\ri0\sl-200\slmult0 \*\tx1106\fs20\cf0\f0\charscalex100 {(a)}\tab
\fs18\cf0\f0\charscalex100 {Seleccin aleatoria de la muestra de partidas; y }\pa
r\pard\li693\ri0\sl-333\slmult0 \*\tx1106\fs20\cf0\f0\charscalex100 {(b)}\tab \f
s18\cf0\f0\charscalex100 {El uso de la teora de la probabilidad para evaluar los
resultados de la muestra, }\par\pard\li1106\ri0\sl-226\slmult0 \fs18\cf0\f0\char
scalex100 {incluyendo la medicin de riesgo de la muestra. }\par\pard\li26\ri0\sl213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex10
0 {Un enfoque del muestreo que no tiene las caractersticas descritas en los incis
os (a) y (b) se }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {c
onsidera un muestreo no estadstico. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {No cumplimiento}\
i0 \fs16\cf0\f0\charscalex100 { (en el contexto de la NIA 250).}{\super \f
s10\up3\cf0\f0\charscalex100 {17}}\fs16\cf0\f0\charscalex100 { Actos de omisin
o comisin por la }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{entidad, ambos intencionales o no intencionales, los cuales son contrarios a l
o que prevalece }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {e
n leyes o regulaciones. Tales actos incluyen transacciones realizadas por, o en,
nombre de la }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ent
idad o en su lugar, por encargados del gobierno corporativo, por la adm
inistracin o por }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {

empleados de la entidad. El no cumplimiento no incluye una mala condu

cta personal (no }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{relacionada con las actividades del negocio de la entidad) del gobier
no corporativo, de la }\par\pard\li26\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {administracin o de los empleados de la entidad. }\par\pard\li26\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\
i {No respuesta.}\i0 \fs16\cf0\f0\charscalex100 { Falta que la parte confir
mante responda o responda completamente a una }\par\pard\li26\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {confirmacin positiva requerida, o bien, un
a confirmacin requerida sea devuelta como no}\par\pard\li26\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {entregada. }\par\pard\li26\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100\i {Normas I
nternacionales de Informacin Financiera.}\i0 \fs16\cf0\f0\charscalex100 { Norm
as Internacionales de Informacin }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {Financiera emitidas por el Consejo Internacional de Normas de
Informacin Financiera. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26
\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Normas profesionales.}\i0 \fs1
6\cf0\f0\charscalex100 { Normas Internacionales de Auditora (NIA) y requeri
mientos de tica }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
relevantes. }\par\pard\li26\ri0\sl-413\slmult0 \fs16\cf0\f0\charscalex100\i {Nor
mas profesionales}\i0 \fs16\cf0\f0\charscalex100 { (en el contexto del ISQ
C 1).}{\super \fs10\up3\cf0\f0\charscalex100 {18}}\fs16\cf0\f0\charscalex100 {
Las Normas del IAASB, segn se }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {definen en el \uc1\u8220XPrlogo a las Normas Internacional
es sobre Control de Calidad, Auditora, }\par\pard\li26\ri0\sl-253\slmult0 \f
s16\cf0\f0\charscalex100 {Revisin y Otros Trabajos de Aseguramiento y Servicios R
elacionados\uc1\u8221X y requerimientos de }\par\pard\li26\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {tica relevantes. }\par\pard\li13\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \*\tx280\fs10\cf0\f0\c
harscalex100\b {17}\b0 \tab \fs12\cf0\f0\charscalex100\b {NIA 250, }\b0 \fs12\cf
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stados financieros. }\b0 \i0 \par\pard\li13\ri0\sl-200\slmult0 \*\tx280\fs10\cf0
\f0\charscalex100\b {18}\b0 \tab \fs12\cf0\f0\charscalex100\b {ISQC 1, }\b0 \fs1
2\cf0\f0\charscalex100\b \i {Control de calidad para firmas que desempean auditora
s y revisiones de estados financieros, y otros }\b0 \i0 \par\pard\li280\ri0\sl-1
73\slmult0 \fs12\cf0\f0\charscalex100\b \i {trabajos para atestiguar y servicios
relacionados. }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn546\margrsxn133\cols2\colno1\colw3320\colsr-0\colno2\colw4733\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex1
00\b {GLOSARIO }\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\b {36 }\b0 \par\pard\sect\sectd
\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\
pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margbsxn173\pard\li25
46\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-360\slmult0 \fs18\cf0\f0\charscalex100\i {Observacin.}\i0 \fs18\cf0
\f0\charscalex100 { Consiste en ver un proceso o procedimiento que otros
llevan a cabo, por }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex1
00 {ejemplo, la observacin por parte del auditor, del conteo fsico de inventarios
efectuado por }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pers
onal de la entidad o del desempeo de actividades de control. }\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex1
00\i {Opinin de auditora.}\i0 \fs20\cf0\f0\charscalex100 { (Ver }\fs18\cf0\f0\char
scalex100\i {opinin limpia}\i0 \fs20\cf0\f0\charscalex100 { y }\fs16\cf0\f0\chars
calex100\i {opinin con salvedades). }\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\i {Opinin de audito
ra del grupo.}\i0 \fs18\cf0\f0\charscalex100 { La opinin de auditora de los estados

financieros del grupo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0

\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Opinin limpia.}\i0 \fs20\cf0\f0
\charscalex100 { (Ver }\fs16\cf0\f0\charscalex100\i {opinin sin salvedades). }\i0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs1
8\cf0\f0\charscalex100\i {Opinin no modificada.}\i0 \fs20\cf0\f0\charscalex100 {
(Ver }\fs18\cf0\f0\charscalex100\i {opinin limpia). }\i0 \par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\i
{Opinin modificada.}\i0 \fs18\cf0\f0\charscalex100 { Una opinin con salvedad, nega
tiva o una abstencin de opinin. }\par\pard\li0\ri0\sl-293\slmult0 \fs16\cf0\f0\cha
rscalex100\i {Opinin sin salvedades}\i0 \fs16\cf0\f0\charscalex100 { (Opinin no mo
dificada u opinin limpia). Opinin expresada por el }\par\pard\li0\ri0\sl-253\slmul
t0 \fs16\cf0\f0\charscalex100 {auditor, cuando concluye que los estados fina
ncieros estn preparados en todos los aspectos }\par\pard\li0\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {materiales, de acuerdo con el marco de informacin
financiera aplicable.}{\super \fs12\up3\cf0\f0\charscalex100 {19}}\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charsc
alex100\i {Otra informacin.}\i0 \fs16\cf0\f0\charscalex100 { Informacin financiera
o no financiera (distinta de los estados financieros o }\par\pard\li0\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {del informe del auditor relativo) que
por ley, regulacin o costumbre, se incluye en un}\par\pard\li0\ri0\sl-226
\slmult0 \fs18\cf0\f0\charscalex100 {documento que contiene los estados financie
ros auditados y el informe del auditor relativo. }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Otros
prrafos de la opinin.}\i0 \fs16\cf0\f0\charscalex100 { Prrafo incluido en el infor
me del auditor que se refiere a algn }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\
f0\charscalex100 {otro asunto que aquellos presentados o revelados en los estado
s financieros y que, a juicio del }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {auditor, es relevante para los usuarios de la auditora, de
las responsabilidades del auditor o }\par\pard\li0\ri0\sl-253\slmult0 \fs1
8\cf0\f0\charscalex100 {para el informe de auditora. }\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Prr
afo de nfasis de algn asunto.}\i0 \fs16\cf0\f0\charscalex100 { Prrafo incluido en e
l informe del auditor que se refiere a }\par\pard\li0\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {un asunto adecuadamente presentado o revelado en los estado
s financieros y que, ajuicio del }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {auditor, es de tal importancia, que es fundamental para
el entendimiento de los estados }\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {financieros por parte de los usuarios. }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\
i {Parte relacionada.}\i0 \fs18\cf0\f0\charscalex100 { Una entidad que:}\par\par
d\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-240\slmult0 \*\tx1080
\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Es una parte re
lacionada como lo define un marco de referencia de }\par\pard\li1080\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera o; }\par\pard\li666\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-200\slmult0 \*\tx1080\fs20\cf0\f
0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {Cuando el marco de informa
cin financiera establece o no requerimientos }\par\pard\li1080\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {mnimos relativos a: }\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-160\slmult0 \*\tx266\fs10\cf0\f0\charscalex100\b {19}\b0 \tab \fs12\cf0\f0
\charscalex100\b {NIA 700, prrafo 35-36, cumple con las frases utilizadas para ex
presar esta opinin en el caso del marco de }\b0 \par\pard\li266\ri0\sl-186\slmult
0 \fs12\cf0\f0\charscalex100\b {referencia de presentacin razonable y con el marc
o de cumplimiento, respectivamente. }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733
\pghsxn13600\marglsxn560\margrsxn133\cols2\colno1\colw5893\colsr-0\colno2\colw21
46\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li3320\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {37}\b0

\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {GLOSA
RIO }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsx
n133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\marg
tsxn666\margbsxn173\pard\li2600\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {G
LOSARIO DE TRMINOS}\par\pard\li1120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1120\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1120\ri0\sl-346\slmult0 \*\tx1613\fs20\c
f0\f0\charscalex100 {(i)}\tab \fs20\cf0\f0\charscalex100 {Una persona u otra
entidad que tiene el control o influencia }\par\pard\li1640\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {significativa, directa o indirectamente a t
ravs de uno o ms }\par\pard\li1640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {intermediarios, sobre el reporte de la entidad; }\par\pard\li1120\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li1120\ri0\sl-213\slmult0 \*\tx1613\fs18\cf0\f0\char
scalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {Otra entidad la cual reporta
que tiene el control o influencia }\par\pard\li1640\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {significativa, directa o indirectamente a travs d
e uno o ms }\par\pard\li1640\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {in
termediarios; u }\par\pard\li1120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1120\r
i0\sl-213\slmult0 \*\tx1613\fs20\cf0\f0\charscalex100 {(iii)}\tab \fs18\cf0\f0\c
harscalex100 {Otra entidad que est bajo el control comn de la entidad a travs de: }
\par\pard\li1640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1640\ri0\sl-266\slmult0
\*\tx2066\fs20\cf0\f0\charscalex100 {a.}\tab \fs18\cf0\f0\charscalex100 {Contro
l comn; }\par\pard\li1680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1680\ri0\sl-266
\slmult0 \*\tx2093\fs20\cf0\f0\charscalex100 {b.}\tab \fs18\cf0\f0\charscalex100
{Dueos quienes son familiares cercanos; o }\par\pard\li1640\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1640\ri0\sl-266\slmult0 \*\tx2053\fs20\cf0\f0\charscalex100
{c.}\tab \fs18\cf0\f0\charscalex100 {Administracin clave comn. }\par\pard\li13\ri0
\sl-293\slmult0 \fs18\cf0\f0\charscalex100 {Sin embargo, las entidades que estn b
ajo un control comn para sector gubernamental (esto}\par\pard\li13\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {es, un gobierno nacional, regional o local), no
son considerados partes relacionadas, a menos }\par\pard\li13\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {de que ellos estn a cargo de transacciones signific
ativas o recursos compartidos por una parte }\par\pard\li13\ri0\sl-226\slmult0 \
fs18\cf0\f0\charscalex100 {significativa con otra. }\par\pard\li13\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {P
arte responsable.}\i0 \fs18\cf0\f0\charscalex100 { La persona (o personas) que:
}\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-226\slmult0
\*\tx1093\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {En un
trabajo de reporte directo, es responsable del asunto relativo. }\par\pard\li680
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-226\slmult0 \*\tx1093\fs20\c
f0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {En un trabajo con bas
e en aseveraciones, es responsable de la informacin}\par\pard\li1120\ri0\sl
-240\slmult0 \fs14\cf0\f0\charscalex100 {(aseveracin) objeto del asunto relat
ivo, y puede ser tambin responsable del }\par\pard\li1120\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {asunto relativo. }\par\pard\li293\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {La part
e responsable puede ser o no, quien contrate al profesionista (parte contratante
). }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100\i {Persona externa con calificacin adecuada.}\i0 \fs1
6\cf0\f0\charscalex100 { Una persona externa a la firma, con la capacidad y }\pa
r\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {competencia para ac
tuar como socio del trabajo, por ejemplo, un socio de otra firma o
un}\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {empleado (con
la experiencia adecuada), ya sea de un rgano o agrupacin contable }\par\pa
rd\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {profesional, cuyos miem
bros puedan desempear auditoras y revisiones de informacin}\par\pard\li13\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financiera, trabajos para atestigua
r y otros servicios relacionados, o de una organizacin que }\par\pard\li13\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {proporcione servicios relevantes de co
ntrol de calidad. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0

\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Personal.}\i0 \fs18\cf0\f0\charsca

lex100 { Los socios y el personal profesional asistente (equipo de trabajo). }\p
ar\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100\i {Personal profesional asistente}\i0 \fs20\cf0\f0\chars
calex100 { (Staff). Profesionales que no sean socios, incluyendo}\par\pard
\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {especialistas y expertos qu
e contrate la firma. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn533\margrsxn133\cols2\colno1\colw3320\colsr-0\colno2\colw4746\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b0 \par\colu
mn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b {38}
\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\
pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn6
66\margbsxn173\pard\li2546\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {GLOSAR
IO DE TRMINOS }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\i
{Persuasivo.}\i0 \fs18\cf0\f0\charscalex100 { Trmino utilizado en el context
o de errores, para describir el efecto o posible }\par\pard\li0\ri0\sl-2
53\slmult0 \fs14\cf0\f0\charscalex100 {efecto en los estados financieros de
los errores no detectados, debido a la imposibilidad de }\par\pard\li0\
ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {obtener evidencia suficiente y
adecuada. Los efectos persuasivos en los estados financieros }\par\pard\
li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {son aqullos que ajuicio del au
ditor: }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\s
lmult0 \*\tx1093\fs18\cf0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100
{No pueden reducirse a elementos especficos, saldos o partidas de los estados }\p
ar\pard\li1106\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {financieros. }\par
\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*\tx
1106\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {Si pueden r
educirse, representan o podran representar una porcin sustancial }\par\pard\li1106
\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de los estados financieros, o }\
par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*
\tx1106\fs18\cf0\f0\charscalex100 {(c)}\tab \fs16\cf0\f0\charscalex100 {En relac
in con revelaciones, son fundamentales para el entendimiento de los }\par\pard\li
1106\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {usuarios de los estados fina
ncieros. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs16\cf0\f0\charscalex100\i {Poblacin.}\i0 \fs16\cf0\f0\charscalex100 { El
conjunto completo de datos del que se selecciona una muestra y sobre el cual el
}\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {auditor desea extr
apolar conclusiones. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Premisa, relativa a las responsab
ilidades de la administracin y, en su caso, de los encargados }\i0 \par\pard\li0\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {del gobierno corporativo, sobre
la cual se basa una auditora. }\i0 \fs18\cf0\f0\charscalex100 {La administracin y
, en su caso, }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {los
encargados del gobierno corporativo, tienen conocimientos y las siguien
tes }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responsabilida
des que son fundamentales para la conduccin de una auditora, de acuerdo con }\par\
pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {las NIA. Esto es, respon
sabilidad para: }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0
\sl-213\slmult0 \*\tx1106\fs18\cf0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\chars
calex100 {La preparacin de los estados financieros de acuerdo con el marc
o de }\par\pard\li1106\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {informacin

financiera aplicables, incluyendo cuando sea relevante para su }\par\par

d\li1106\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {razonable presentacin; }\
par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*
\tx1106\fs18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {El esta
blecimiento del control interno que determinen necesario para la }\par\p
ard\li1106\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {preparacin de los est
ados financieros libres de errores materiales, debido a }\par\pard\li1106
\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {fraude o error; y }\par\pard\li6
80\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*\tx1106\fs20
\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {Proporcionar al audi
tor: }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-253\s
lmult0 \*\tx1600\fs18\cf0\f0\charscalex100 {(i)}\tab \fs16\cf0\f0\charscalex100
{Acceso a toda la informacin que para la administracin y, en su caso, }\par\pard\l
i1626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {los encargados del gobie
rno corporativo, es relevante para la }\par\pard\li1626\ri0\sl-240\slmult0
\*\tx2640\fs18\cf0\f0\charscalex100 {preparacin}\tab \fs20\cf0\f0\charscalex100 {
de los estados financieros, tales como registros, }\par\pard\li1626\ri0\sl
-226\slmult0 \fs18\cf0\f0\charscalex100 {documentacin y otros asuntos; }\par\pard
\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slmult0 \*\tx160
0\fs20\cf0\f0\charscalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {Informacin adi
cional que el auditor pudiera requerir para propsitos de }\par\pard\li1626\ri0\sl
-253\slmult0 \fs18\cf0\f0\charscalex100 {la auditora; y }\par\pard\li1106\ri0\sl213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-200\slmult0 \*\tx1600\fs18\cf0\f0\c
harscalex100 {(ii)}\tab \fs16\cf0\f0\charscalex100 {Acceso sin restriccin a per
sonas en la entidad a quienes el auditor }\par\pard\li1626\ri0\sl-266\slmul
t0 \fs18\cf0\f0\charscalex100 {determine que son necesarios para obtener evidenc
ia de auditora. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\
margrsxn133\cols2\colno1\colw5906\colsr-0\colno2\colw2133\pard\li3320\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li3320\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\b {39}\b0 \par
\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b {GL
OSARIO}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margr
sxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\ma
rgtsxn666\margbsxn173\pard\li2586\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100
{GLOSARIO DE TRMINOS}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-360\slmult0 \fs18\cf0\f0\charsca
lex100 {Para el caso del marco de referencia para la \uc1\u8220Xpresentacin razon
able (a)\uc1\u8221X anterior, podra ser }\par\pard\li13\ri0\sl-253\slmult0 \fs16\
cf0\f0\charscalex100 {establecida como \uc1\u8220Xpara razonable preparacin y
presentacin de los estados financieros de }\par\pard\li13\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {acuerdo con el marco de referencia de infor
macin financiera\uc1\u8221X o \uc1\u8220Xpara la preparacin de }\par\pard\li13
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros correcta y c
onfiable de acuerdo con el marco de referencia de informacin}\par\pard\li13\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {financiera. }\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {
La \uc1\u8220Xpremisa, relativa a la responsabilidad de la administracin,
y, en su caso, del gobierno}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {corporativo, sobre la cual se basa una auditora\uc1\u8221X, pudiera
tambin referirse a la \uc1\u8220Xpremisa\uc1\u8221X. }\par\pard\li13\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i
{Procedimientos analticos.}\i0 \fs18\cf0\f0\charscalex100 { Evaluaciones de i
nformacin financiera a travs de anlisis de }\par\pard\li13\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {relaciones admisibles entre datos financieros y no
financieros. Los procedimientos analticos }\par\pard\li13\ri0\sl-240\slmult0 \fs1

8\cf0\f0\charscalex100 {tambin comprenden la investigacin de fluctuaciones y varia

ciones identificadas que no sean}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {consistentes con otra informacin relevante o se desven de los valor
es esperados, por montos }\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charsca
lex100 {significativos. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Procedimientos de evaluacin
del riesgo.}\i0 \fs16\cf0\f0\charscalex100 { Procedimientos de auditora des
arrollados para }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
obtener un entendimiento de la entidad y su entorno, incluyendo el control inter
no, con objeto }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de
identificar y evaluar los riesgos de error material debido a fraude o error, de
acuerdo con el }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {m
arco de informacin financiera aplicable. }\par\pard\li13\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Procedimient
os de revisin.}\i0 \fs16\cf0\f0\charscalex100 { Procedimientos que se consi
deran necesarios para cumplir el }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {objetivo de un trabajo de revisin, principalmente entrevistas
con el personal de la entidad y }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {procedimientos analticos aplicados a la informacin financiera. }\pa
r\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\
cf0\f0\charscalex100\i {Procedimientos sustantivos.}\i0 \fs16\cf0\f0\charscalex
100 { Procedimientos de auditora diseados para detectar errores }\par\pard\
li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {materiales a nivel aseveracin
; incluyen: }\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl213\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {a.}\tab \fs18\cf0\f0\charscalex
100 {Pruebas de detalle (de clases de transacciones, saldos de cuentas y }\par\p
ard\li1093\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {revelaciones). }\par\p
ard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-200\slmult0 \*\tx10
93\fs20\cf0\f0\charscalex100 {b.}\tab \fs18\cf0\f0\charscalex100 {Procedimientos
analticos sustantivos. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1
3\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {Proceso de evaluacin de ries
gos de la entidad.}\i0 \fs16\cf0\f0\charscalex100 { Un componente del contr
ol interno. Es el }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {proceso mediante el cual la entidad identifica los riesgos de negocio releva
ntes a los objetivos }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {de informacin financiera y decide sobre las acciones dirigidas a mitigar dich
os riesgos y los }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {
resultados relativos. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13
\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\i {Profesionista.}\i0 \fs18\cf0\f
0\charscalex100 { Un profesional contable en la prctica pblica. }\par\pard\li13\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100\i {Pronstico.}\i0 \fs16\cf0\f0\charscalex100 { Informacin financiera pros
pectiva preparada con base en supuestos sobre }\par\pard\li13\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {eventos futuros que la administracin espera
tengan lugar y sobre acciones que la }\par\pard\li13\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {administracin espera emprender a la fecha en que
se prepara dicha informacin (la mejor }\par\pard\li13\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {estimacin). }\par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3306\colsr-0\colno2\colw4746\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\b {GLOSARIO}\b
0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100
\b {40}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margr
sxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\ma
rgtsxn666\margbsxn173\pard\li2560\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100

{GLOSARIO DE TRMINOS}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\

sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs16\cf0\f0\charscalex
100\i {Propsito general de los estados financieros.}\i0 \fs18\cf0\f0\charscalex10
0 { Estados financieros preparados de acuerdo con el }\par\pard\li0\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {propsito general establecido en el marco de re
ferencia aplicable. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-266\slmult0 \fs18\cf0\f0\charscalex100\i {Proyeccin.}\i0 \fs18\cf0\f0\charsca
lex100 { Informacin financiera prospectiva preparada sobre la base de: }\par\pard
\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-253\slmult0 \*\tx1080\
fs20\cf0\f0\charscalex100 {a.}\tab \fs16\cf0\f0\charscalex100 {Supuestos hipotti
cos sobre eventos futuros y acciones de la administracin}\par\pard\li1080
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {que no necesariamente se espera
que sucedan, como cuando algunas entidades }\par\pard\li1080\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {se encuentran en la etapa pre operativa o estn
considerando un cambio}\par\pard\li1080\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {importante en la naturaleza de las operaciones. }\par\pard\li666\ri0\sl213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-280\slmult0 \*\tx1080\fs20\cf0\f0\ch
arscalex100 {b.}\tab \fs18\cf0\f0\charscalex100 {Una mezcla de la mejor estimacin
y supuestos hipotticos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {Prueba.}\i0 \fs16\cf0\f0\chars
calex100 { Aplicacin de procedimientos a algunas o a la totalidad de las
partidas de una }\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100
{poblacin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\s
lmult0 \fs18\cf0\f0\charscalex100\i {Prueba de recorrido (walk-through).}\i0 \f
s18\cf0\f0\charscalex100 { Implica el rastrear algunas transacciones a tr
avs de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sistema de
informacin financiera. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\i {Pruebas de controles.}\i0 \fs1
8\cf0\f0\charscalex100 { Procedimientos de auditora diseados para evaluar l
a efectividad }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ope
rativa de los controles para prevenir, detectar o corregir errores mat
eriales a nivel }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
aseveracin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\s
lmult0 \fs18\cf0\f0\charscalex100\i {Rango de auditoria.}\i0 \fs20\cf0\f0\charsc
alex100 { (Ver }\fs16\cf0\f0\charscalex100\i {Estimacin de auditora). }\i0 \par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0
\charscalex100\i {Recalcular.}\i0 \fs18\cf0\f0\charscalex100 { Consiste en verif
icarla exactitud matemtica de los documentos o registros. }\fs20\cf0\f0\charscale
x100\i {Red.}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl266\slmult0 \fs18\cf0\f0\charscalex100 {Una gran estructura: }\par\pard\li666\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-280\slmult0 \*\tx1080\fs20\cf0\
f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Que se enfoca en la coope
racin, y/o }\par\pard\li666\ri0\sl-280\slmult0 \*\tx1080\fs20\cf0\f0\charscalex10
0 {(b)}\tab \fs18\cf0\f0\charscalex100 {Que se basa en la distribucin de utilidad
es, costos y gastos; o que las polticas }\par\pard\li1080\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {y procedimientos de control de calidad y estrategia de n
egocios son comunes; }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {o que el nombre o marca, total o parcial, es de uso comn; o que comparta un
a }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {parte signifi
cativa de recursos profesionales. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\i {Red de firma.}\i0 \f
s18\cf0\f0\charscalex100 { Una firma o entidad que pertenece a una red. }\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100\i {Reproceso (reperformance).}\i0 \fs18\cf0\f0\charscalex100 { Ej
ecucin independiente por parte del auditor, de procedimientos }\par\pard\li0\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {o controles que originalmente se
llevan a cabo como parte de los controles internos de la }\par\pard\li0
\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100\
i {Registros contables.}\i0 \fs18\cf0\f0\charscalex100 { Generalmente incluye

n los registros de asientos iniciales y soporte }\par\pard\li0\ri0\sl-240\

slmult0 \fs18\cf0\f0\charscalex100 {documental de los mismos, tales como: cheque
s, transferencias electrnicas, }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn136
00\marglsxn560\margrsxn133\cols2\colno1\colw5880\colsr-0\colno2\colw2160\pard\li
3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3293\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3293\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100\b {41}\b0 \par\column\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex1
00\b {GLOSARIO}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn5
60\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrs
xn133\margtsxn666\margbsxn173\pard\li2600\ri0\sl-280\slmult0 \fs12\cf0\f0\charsc
alex100 {GLOSARIO DE TRMINOS}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-346\slmult0 \fs18\cf0\f0
\charscalex100 {facturas, contratos, libros mayor y auxiliares, asientos de dia
rio, as como otros ajustes a los }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {estados financieros que no se reflejan en asientos formales de di
ario; y registros tales como: }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {hojas de trabajo y hojas de clculo que soportan la distrib
ucin de costos, clculos, }\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {conciliaciones y revelaciones. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li40\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Requerimiento
s de tica relevantes.}\i0 \fs16\cf0\f0\charscalex100 { Requerimientos de tica a
los que el equipo de trabajo y }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {los revisores de control de calidad estn sujetos, los cuales g
eneralmente estn comprendidos }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {en la Parte A y B de las \uc1\u8220XNormas Internacionales de tica pa
ra Contadores\uc1\u8221X }\fs18\cf0\f0\charscalex100\i {Cdigo de tica}\i0 \par\par
d\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {para Contadores Profesi
onales}\i0 \fs16\cf0\f0\charscalex100 { (Cdigo del IESBA), junto con requeri
mientos locales que }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {pudieran ser ms restrictivos. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Resultado de una
estimacin contable.}\i0 \fs18\cf0\f0\charscalex100 { Monto monetario real qu
e resulta de la resolucin}\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\char
scalex100 {subyacente de una transaccin, evento o condicin determinada para una es
timacin contable. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Resumen de estados financieros}\i
0 \fs16\cf0\f0\charscalex100 { (en el contexto de la NIA 810). Informacin
financiera }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {histric
a que deriva de los estados financieros, pero que contiene menos deta
lle que los }\par\pard\li40\ri0\sl-240\slmult0 \*\tx2893\fs18\cf0\f0\charscale
x100 {propios estados financieros. Sin}\tab \fs18\cf0\f0\charscalex100 {embar
go, todava proporciona una presentacin }\par\pard\li40\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {consistentemente estructurada con la que proporcionan lo
s estados financieros de los recursos }\par\pard\li40\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {econmicos u obligaciones de la entidad, ana fecha especfica o
los cambios ocurridos en un }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {periodo especfico de tiempo.}{\super \fs10\up3\cf0\f0\charscalex100
{20}}\fs16\cf0\f0\charscalex100 { En algunas jurisdicciones pudiera utiliza
rse diferente }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {te
rminologa para describir la informacin financiera histrica. }\par\pard\li40\ri0\sl213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex10
0\i {Revisin}\i0 \fs16\cf0\f0\charscalex100 { (en relacin con el control de ca
lidad). Evaluacin de la calidad del trabajo }\par\pard\li40\ri0\sl-226\slmult
0 \fs18\cf0\f0\charscalex100 {desempeado y las conclusiones alcanzadas por otros.
}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \
fs16\cf0\f0\charscalex100\i {Revisor de calidad.}\i0 \fs16\cf0\f0\charscalex10

0 { Un socio u otra persona en la firma, persona externa calificada y

}\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reconocida, o un
equipo formado de individuos, ninguno de los cuales es parte del equipo de }\pa
r\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {trabajo, con suficie
nte y adecuada experiencia y autoridad para evaluar objetivamente los }\
par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {juicios significat
ivos hechos por el equipo de trabajo, y las conclusiones alcanzadas e
n la }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {preparacin d
el informe. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-21
3\slmult0 \fs16\cf0\f0\charscalex100\i {Riesgo ambiental.}\i0 \fs16\cf0\f0\chars
calex100 { En ciertas circunstancias, los factores relevantes para la ev
aluacin del }\par\pard\li40\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {riesgo
inherente para el desarrollo del plan general de auditora pudiera incl
uir el riesgo de }\par\pard\li40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {errores materiales de los estados financieros debido a asuntos ambientales. }
\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs
16\cf0\f0\charscalex100\i {Riesgo de auditora.}\i0 \fs16\cf0\f0\charscalex100 {
Es el riesgo de que el auditor exprese una opinin de auditora }\par\pa
rd\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {inadecuada cuando los
estados financieros estn materialmente incorrectos. El riesgo de }\par\pard
\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {auditora es una funcin del ri
esgo de error material y riesgo de deteccin. }\par\pard\li40\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Riesgo d
e control.}\i0 \fs20\cf0\f0\charscalex100 { (Ver }\fs18\cf0\f0\charscalex100\i {
Riesgo de error material). }\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-200\slmult0 \*\tx266\fs10\cf0\f0\charscalex100\b {20}
\b0 \tab \fs12\cf0\f0\charscalex100\b {NIA 200, prrafo 13(f). }\b0 \par\pard\sect
\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\colw3
320\colsr-0\colno2\colw4746\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-133\slmult0 \fs16\cf0\f0\char
scalex100\b {GLOSARIO }\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0
\f0\charscalex100\b {42 }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600
\marglsxn533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn
560\margrsxn133\margtsxn666\margbsxn173\pard\li2560\ri0\sl-280\slmult0 \fs12\cf0
\f0\charscalex100 {GLOSARIO DE TRMINOS}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs18\cf0\f0\charscalex100\i {Riesgo de det
eccin.}\i0 \fs18\cf0\f0\charscalex100 { Es el riesgo de que los procedimientos de
sarrollados por el auditor para }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {reducir el riesgo de auditora a un nivel aceptablemente bajo, no de
tecten errores que existen y }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {que podran ser materiales, individual o en el agregado con otros error
es. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0
\fs18\cf0\f0\charscalex100\i {Riesgo de error material.}\i0 \fs18\cf0\f0\char
scalex100 { Riesgo de que los estados financieros estn materialmente }\par
\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrectos, previo a l
a auditora. Esto consiste en dos componentes, a nivel aseveracin: }\par\pard\li666
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-200\slmult0 \*\tx1080\fs18\c
f0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {Riesgo inherente. Susc
eptibilidad a un error, en una aseveracin relativa a una }\par\pard\li1080\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {clase de transacciones, saldos de balan
ce o revelacin, que pudiera ser material }\par\pard\li1080\ri0\sl-226\slmult0 \fs
18\cf0\f0\charscalex100 {en lo individual o en el agregado con otros error
es, antes de considerar }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {cualquier control relativo. }\par\pard\li666\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li666\ri0\sl-200\slmult0 \*\tx1080\fs18\cf0\f0\charscalex100 {(b)

}\tab \fs14\cf0\f0\charscalex100 {Riesgo de control. Riesgo de que un err

or pudiera ocurrir en una aseveracin }\par\pard\li1080\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {relativa a una clase de transacciones, saldos de
balance o revelacin que }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {pudiera ser material en lo individual o en el agregado con o
tros errores, los }\par\pard\li1080\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {cuales no sern prevenidos, detectados o corregidos oportunamente por
el }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {control int
erno de la entidad. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Riesgo de un trabajo de aseguramie
nto.}\i0 \fs18\cf0\f0\charscalex100 { Es el riesgo de que el auditor exprese una
conclusin}\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {inadecuad
a cuando el asunto objeto de la informacin est materialmente incorrecto. }\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\
charscalex100\i {Riesgo del negocio.}\i0 \fs16\cf0\f0\charscalex100 { Es un ries
go resultante de condiciones relevantes, eventos, circunstancias, }\par\pard\li0
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acciones o falta de acciones
que pudieran afectar adversamente la habilidad de la entidad}\par\pard\
li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para, lograr sus objetivos y
ejecutar sus estrategias, o para establecer en forma adecuada los }\par\pard\li
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivos y estrategias. }\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\
f0\charscalex100\i {Riesgo de muestreo.}\i0 \fs16\cf0\f0\charscalex100 { El
riesgo de que la conclusin a que llegue el auditor, basada en una }\par
\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {muestra, pueda ser dife
rente de la conclusin que obtendra si la poblacin entera se sujetara }\par\pard\li0
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {al mismo procedimiento de au
ditora. El riesgo de muestreo puede llevar a dos tipos de }\par\pard\li
0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {conclusiones errneas: }\par\pard
\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-200\slmult0 \*\tx1080\
fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {En el caso de un
a prueba sobre controles, que los controles sean ms efectivos }\par\pard\li1080\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de lo que realmente son; y, en el
caso de una prueba de detalle, que no exista }\par\pard\li1080\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {una representacin errnea de importancia relativa cua
ndo de hecho existe. El }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {auditor est importantemente interesado en este tipo de conclusiones errne
as }\par\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {porque afect
an la efectividad de la auditora y es ms probable que lleven a una }\par\pard\li10
80\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {opinin de auditora inapropiada.
}\par\pard\li666\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-213\slmult0
\*\tx1080\fs18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {En el
caso de una prueba sobre controles, que los controles sean menos }\par
\pard\li1080\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {efectivos de lo que
realmente son y, en el caso de pruebas de detalle, que exista }\par\pard\li1080\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {una representacin errnea de importa
ncia relativa cuando de }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\mar
glsxn560\margrsxn133\cols2\colno1\colw5880\colsr-0\colno2\colw2160\pard\li3280\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-306\slmult0 \fs16\cf0\f0\charscale
x100\b {43}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
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a }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {auditora, ya
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plo, agencias gubernamentales, dependencias, }\par\pard\li13\ri0\sl-240\slmul
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rgo y sus equipos de trabajo colectivamente }\par\pard\li53\ri0\sl-240\slm
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}\par\pard\li53\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {(ver tambin Asun
to objeto de la informacin). Bajo el \uc1\u8220XMarco de Referencia Inter
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\li1200\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {NORMAS INTERNACIONALES DE
AUDITORA Y CONTROL DE CALIDAD }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs20\cf0\f0
\charscalex100 {NIA 320, }\fs16\cf0\f0\charscalex100\i {Importancia relativa o m
aterialidad en la }\i0 \par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00\i {planificacin y ejecucin de la auditora}\i0 \fs18\cf0\f0\charscalex100 { .....
..................................................................... 393 }\par\
pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {NIA 330, }\fs16\cf0\f0\c
harscalex100\i {Respuestas del auditor a los riesgos valorados}\i0 \fs18\cf0\f0\
charscalex100 { .................................................. 403 }\par\par
d\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {NIA 402, }\fs16\cf0\f0\char
scalex100\i {Consideraciones de auditora relativas a una entidad}\i0 \par\pard\li
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {que utiliza una organizacin de
servicios}\i0 \fs18\cf0\f0\charscalex100 { ....................................
..................................... 431 }\par\pard\li0\ri0\sl-253\slmult0 \fs2
0\cf0\f0\charscalex100 {NIA 450, }\fs16\cf0\f0\charscalex100\i {Evaluacin de las
incorrecciones identificadas}\i0 \par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100\i {durante la realizacin de la auditora}\i0 \fs18\cf0\f0\charscalex10
0 { ............................................................................
.. 459 }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\f0\charscalex100 {500-599 EVIDENCIA DE AUDITORA }\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex1
00 {NIA 500, }\fs16\cf0\f0\charscalex100\i {Evidencia de auditora}\i0 \fs18\cf0\f
0\charscalex100 {...............................................................
...................... 472 }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charsc
alex100 {NIA 501, }\fs18\cf0\f0\charscalex100\i {Evidencia de auditora\uc1\u8212X

Consideraciones}\i0 \par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\

i {especficas para determinadas reas}\i0 \fs18\cf0\f0\charscalex100 { ............
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............ 520 }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {N
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.......................... 565 }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\ch
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.................................... 619 }\par\pard\li0\ri0\sl-240\slmult0 \fs18
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......................................... 653 }\par\pard\li0\ri0\sl-240\slmult0
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uncionamiento}\i0 \fs18\cf0\f0\charscalex100 { .................................
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3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {
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cf0\f0\charscalex100 {sariamente ha debido optar por trminos que no son los ms uti
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charscalex100 {de los pases. Es por ello que se publica la siguiente t
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\cf0\f0\charscalex100 {espaol, de acuerdo con su uso frecuente en los pases de Amri
ca Latina. }\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-2
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2\cf0\f0\charscalex100\b {El Comit de Revisin Latinoamericano est integrado Argenti
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\fs12\cf0\f0\charscalex100\b {Panam, Paraguay y Uruguay. }\b0 \par\pard\li3586\r

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\par\pard\li2640\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {TABLA DE EQUIVAL
ENCIAS }\par\pard\li173\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li173\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li173\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100 {E
sta tabla no es parte del cuerpo de pronunciamientos de IFAC y, por
lo tanto, tampoco es }\par\pard\li173\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {parte de la traduccin oficial de las normas incluidas en el presente volum
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LIDAD EN LAS FIRMAS DE AUDITORA QUE REALIZAN AUDITORAS Y REVISIONES DE ESTADOS }\p
ar\pard\li146\ri0\sl-146\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS, AS COMO
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2693\ri0\sl-133\slmult0 \fs12\cf0\f0\charscalex100 {RELACIONADOS }\par\pard\li34
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ard\li346\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {El objetivo sita el cont
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}\par\pard\li480\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li480\ri0\sl-346\slmult0
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tab \fs14\cf0\f0\charscalex100 {Que la firma de auditora obtenga la informacin que
considere necesaria en las circunstancias, }\par\pard\li1440\ri0\sl-240\slmult0

\fs12\cf0\f0\charscalex100 {antes de aceptar un encargo de un nuevo clie

nte, para decidir si debe continuar un encargo }\par\pard\li1440\ri0\sl-2
53\slmult0 \fs12\cf0\f0\charscalex100 {existente, y cuando est considerando
la aceptacin de un nuevo encargo de un cliente }\par\pard\li1440\ri0\sl-2
40\slmult0 \fs14\cf0\f0\charscalex100 {existente. (Ref: Apartados A21, A23) }\pa
r\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slmult0 \*
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se identifica un posible conflicto de intereses para la aceptacin de un e
ncargo de un }\par\pard\li1440\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {c
liente nuevo o existente, la firma de auditora determine si es adecuado aceptar e
l encargo. }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl
-213\slmult0 \*\tx1440\fs16\cf0\f0\charscalex100 {(c)}\tab \fs12\cf0\f0\charscal
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e auditora decide aceptar o }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\c
harscalex100 {continuar la relacin con el cliente o un encargo especfico, la firma
de auditora documente el }\par\pard\li1440\ri0\sl-226\slmult0 \fs14\cf0\f0\chars
calex100 {modo en que fueron resueltas dichas cuestiones. }\par\pard\li480\ri0\s
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charscalex100 {28.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora establec
er polticas y procedimientos, relativos a la decisin de continuar con }\par\pard\li
1080\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {un encargo y a la relacin con
el cliente, que cubran las situaciones en las que la firma de auditora }\par\par
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e haber estado disponible con anterioridad, la hubiesen llevado a rechazar }\par
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s polticas y procedimientos incluirn la consideracin de: }\par\pard\li1080\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slmult0 \*\tx1440\fs14\cf0\f0\ch
arscalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {las responsabilidades profesio
nales y legales que son aplicables en las circunstancias, incluido }\par\pard\li
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o de que la firma de auditora informe a la persona o personas que }\
par\pard\li1440\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {realizaron el nom
bramiento o, en algunos casos, a las autoridades reguladoras; y }\par\pard\li108
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e. (Ref: }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Apart
ados A22-23) }\par\pard\li480\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li480\ri0\sl
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f0\f0\charscalex100 {29.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora
establecer polticas y procedimientos diseados para proporcionarle una }\pa
r\pard\li1080\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {seguridad razonabl
e de que dispone de suficiente personal con la competencia, la capaci
dad y el }\par\pard\li1080\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {comp
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alex100 {(a)}\tab \fs10\cf0\f0\charscalex100 {realizar los encargos de confo
rmidad con las normas profesionales y con los requerimientos }\par\pard\
li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {legales y reglamentarios a
plicables; y }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\
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alex100 {permitir a la firma de auditora o a los socios de los encargos la emisin
de informes adecuados }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
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ONTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE REALIZAN AUDITORAS Y REVISIONES DE
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par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \*
\tx1093\fs20\cf0\f0\charscalex100 {30.}\tab \fs16\cf0\f0\charscalex100 {La firm
a de auditora asignar la responsabilidad de cada encargo a un socio de
l encargo y }\par\pard\li1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {e
stablecer polticas y procedimientos que requieran que: }\par\pard\li1093\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\cha
rscalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {se comuniquen la identidad
y la funcin del socio del encargo a los miembros clave de la }\par\pa
rd\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {direccin del cliente y a
los responsables del gobierno de la entidad; }\par\pard\li1093\ri0\sl-213\slmul
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100 {(b)}\tab \fs16\cf0\f0\charscalex100 {el socio del encargo tenga la competen
cia, capacidad y autoridad necesarias para desempear}\par\pard\li1453\ri0\sl-226\
slmult0 \fs16\cf0\f0\charscalex100 {su funcin; y }\par\pard\li1093\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscal
ex100 {(c)}\tab \fs12\cf0\f0\charscalex100 {se definan claramente las respon
sabilidades del socio del encargo y se le comuniquen. (Ref: }\par\pard\l
i1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Apartado A30) }\par\pard\li
493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-200\slmult0 \*\tx1093\fs2
0\cf0\f0\charscalex100 {31.}\tab \fs14\cf0\f0\charscalex100 {La firma de auditora
tambin establecer polticas y procedimientos para asignar personal apropiado }\par\
pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {con la competencia y
la capacidad necesarias para: }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(a)}\tab \f
s14\cf0\f0\charscalex100 {realizar los encargos de conformidad con las normas pr
ofesionales y los requerimientos legales }\par\pard\li1453\ri0\sl-240\slmult0 \f
s14\cf0\f0\charscalex100 {y reglamentarios aplicables; y }\par\pard\li1093\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-200\slmult0 \*\tx1453\fs14\cf0\f0
\charscalex100 {(b)}\tab \fs12\cf0\f0\charscalex100 {permitir a la firma de
auditora o a los socios de los encargos emitir informes que sean }\par\
pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {adecuados en funcin de
las circunstancias. (Ref: Apartado A31) }\par\pard\li493\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li493\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100\b {Realizacin
de los encargos }\b0 \par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li49
3\ri0\sl-226\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {32.}\tab \fs14\cf0\f0\
charscalex100 {La firma de auditora establecer polticas y procedimientos di
seados para proporcionarle una }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\
f0\charscalex100 {seguridad razonable de que los encargos se realizan de conform
idad con las normas profesionales y }\par\pard\li1093\ri0\sl-240\slmult0 \fs16\c

f0\f0\charscalex100 {con los requerimientos legales y reglamentarios aplicables,

y de que la firma de auditora o el socio }\par\pard\li1093\ri0\sl-226\slmult0 \f
s12\cf0\f0\charscalex100 {del encargo emite informes que son adecuados en
funcin de las circunstancias. Dichas polticas y }\par\pard\li1093\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {procedimientos abordarn: }\par\pard\li1093\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-200\slmult0 \*\tx1453\fs16\cf0\
f0\charscalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {las cuestiones pertinen
tes para favorecer la congruencia en la calidad de la realizacin de los }\
par\pard\li1453\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {encargos (Ref: Ap
artados A32-A33) }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\
ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(b)}\tab \fs14\cf0\f0\ch
arscalex100 {las responsabilidades de supervisin; y (Ref: Apartado A34) }\par\par
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53\fs16\cf0\f0\charscalex100 {(c)}\tab \fs14\cf0\f0\charscalex100 {las responsab
ilidades de revisin. (Ref: Apartado A35) }\par\pard\li493\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li493\ri0\sl-240\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {33.
}\tab \fs14\cf0\f0\charscalex100 {Las polticas y los procedimientos de la
firma de auditora relativos a las responsabilidades de }\par\pard\li1093\r
i0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {revisin se establecern sobre la base
de que el trabajo de }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margl
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\fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE REAL
IZAN AUDITORAS Y REVISIONES DE ESTADOS }\par\pard\li1040\ri0\sl-186\slmult0 \fs12
\cf0\f0\charscalex100 {FINANCIEROS, AS COMO OTROS ENCARGOS QUE PROPORCIONAN UN GR
ADO DE}{ }\fs12\cf0\f0\charscalex100 {SEGURIDAD Y SERVICIOS RELACIONADOS }\par\p
ard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li1093\ri0\sl-186\slmult0 \fs14\cf0\f0\charscalex100 {los miembro
s del equipo con menos experiencia sea revisado por los miembros del
equipo del }\par\pard\li1093\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en
cargo con ms experiencia. }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li493\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Consultas }\i0 \par\pard\
li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-226\slmult0 \*\tx1093\f
s20\cf0\f0\charscalex100 {34.}\tab \fs14\cf0\f0\charscalex100 {La firma de au
ditora establecer polticas y procedimientos diseados para proporcionarle una
}\par\pard\li1093\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {seguridad razo
nable de que: }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0
\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(a)}\tab \fs14\cf0\f0\chars
calex100 {se realizan las consultas adecuadas sobre cuestiones complejas o contr
overtidas; }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl
-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(b)}\tab \fs14\cf0\f0\charscal
ex100 {se dispone de recursos suficientes para poder realizar las consultas adec
uadas; }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213
\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(c)}\tab \fs14\cf0\f0\charscalex10
0 {se documentan la naturaleza y el alcance de dichas consultas, as co
mo las conclusiones }\par\pard\li1453\ri0\sl-240\slmult0 \fs12\cf0\f0\charscal

ex100 {resultantes de ellas, y stas se aceptan tanto por la persona que realiza l
a consulta como por la }\par\pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charsca
lex100 {persona a quien se consulta; y }\par\pard\li1093\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li1093\ri0\sl-200\slmult0 \*\tx1386\fs16\cf0\f0\charscalex100 {(d
)}\tab \fs14\cf0\f0\charscalex100 {se implementan las conclusiones resultantes d
e las consultas. (Ref: Apartados A36-A40) }\par\pard\li493\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li493\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Revisin d
e control de calidad de los encargos }\i0 \par\pard\li493\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li493\ri0\sl-240\slmult0 \*\tx1093\fs18\cf0\f0\charscalex100 {35
.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora establecer polticas y proce
dimientos que requieran, en los encargos para los }\par\pard\li1093\ri0\sl-240\s
lmult0 \fs14\cf0\f0\charscalex100 {que resulte adecuado, una revisin de control d
e calidad del encargo que proporcione una evaluacin }\par\pard\li1093\ri0\sl-240\
slmult0 \fs12\cf0\f0\charscalex100 {objetiva de los juicios significativos
que el equipo del encargo haya formulado, as como de las }\par\pard\li1
093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {conclusiones alcanzadas a efe
ctos de la formulacin del informe. Dichas polticas y procedimientos: }\par\pard\li
1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\f
s14\cf0\f0\charscalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {requerirn una revi
sin de control de calidad del encargo para todas las auditoras de estados }\
par\pard\li1453\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {financieros de en
tidades cotizadas; }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li109
3\ri0\sl-213\slmult0 \*\tx1453\fs14\cf0\f0\charscalex100 {(b)}\tab \fs12\cf0\f0\
charscalex100 {establecern los criterios con los que evaluar todas las d
ems auditoras y revisiones de }\par\pard\li1453\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {informacin financiera histrica, as como los dems encargos que propo
rcionan un grado de }\par\pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {seguridad y servicios relacionados, con el fin de determinar si debera reali
zarse una revisin }\par\pard\li1453\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100
{de control de calidad del encargo; y (Ref: Apartado A41) }\par\pard\li1093\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\
f0\charscalex100 {(c)}\tab \fs16\cf0\f0\charscalex100 {requerirn una revisin de co
ntrol de calidad del encargo referida a todos los encargos que, en }\par\pard\li
1453\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {su caso, cumplan los criteri
os establecidos en cumplimiento de lo dispuesto en el subapartado }\par\pard\li1
453\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {35(b). }\par\pard\sect\sectd\
sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3800\col
sr-0\colno2\colw4133\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li466\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\i {NICC 1}\i0 \par\column\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex1
00 {70 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn
133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margt
sxn666\margbsxn186\pard\li1293\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {CO
NTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE REALIZAN AUDITORAS Y REVISIONES DE
ESTADOS }\par\pard\li1013\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {FINANCI
EROS, AS COMO OTROS ENCARGOS QUE PROPORCIONAN UN GRADO DE}{ }\fs12\cf0\f0\charsca

lex100 {SEGURIDAD Y SERVICIOS RELACIONADOS }\par\pard\li493\ri0\sl-213\slmult0 \

fs18\cf0\par\pard\li493\ri0\sl-360\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {
36.}\tab \fs14\cf0\f0\charscalex100 {La firma de auditora establecer polticas
y procedimientos que establezcan la naturaleza, el }\par\pard\li1093\ri0\
sl-240\slmult0 \fs10\cf0\f0\charscalex100 {momento de realizacin y la extensin
de la revisin de control de calidad de un encargo. Dichas }\par\pard\li1
093\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {polticas y procedimientos requ
erirn que el informe del encargo no se feche hasta la finalizacin de }\par\pard\li
1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {la revisin de control de cali
dad de tal encargo. (Ref: Apartados A42-A43) }\par\pard\li493\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \*\tx1093\fs18\cf0\f0\charscalex100
{37.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora establecer polticas y p
rocedimientos que requieran que la revisin de control }\par\pard\li1093\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {de calidad de un encargo incluya: }\par\pa
rd\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-200\slmult0 \*\tx1
440\fs16\cf0\f0\charscalex100 {(a)}\tab \fs14\cf0\f0\charscalex100 {la discusin d
e las cuestiones significativas con el socio del encargo; }\par\pard\li1093\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-240\slmult0 \*\tx1440\fs14\cf0\f
0\charscalex100 {(b)}\tab \fs12\cf0\f0\charscalex100 {la revisin de los estados f
inancieros o de otra informacin sobre la materia objeto de anlisis, }\par\pard\li1
440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {y del informe propuesto; }\pa
r\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*
\tx1440\fs14\cf0\f0\charscalex100 {(c)}\tab \fs10\cf0\f0\charscalex100 {la revi
sin de la documentacin del encargo seleccionada relativa a los juicios
significativos }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {
que el equipo del encargo haya formulado y a las conclusiones alcanzadas; y }\pa
r\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*
\tx1440\fs14\cf0\f0\charscalex100 {(d)}\tab \fs14\cf0\f0\charscalex100 {la eval
uacin de las conclusiones alcanzadas para la formulacin del informe y l
a }\par\pard\li1440\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {consideracin d
e si el informe propuesto es adecuado. (Ref: Apartado A44) }\par\pard\li493\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \*\tx1093\fs18\cf0\f0
\charscalex100 {38.}\tab \fs12\cf0\f0\charscalex100 {En el caso de auditoras
de estados financieros de entidades cotizadas, la firma de auditora }\p
ar\pard\li1093\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {establecer polticas
y procedimientos que requieran que la revisin de control de calidad
del }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {encargo inc
luya tambin la consideracin de lo siguiente: }\par\pard\li1093\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1440\fs14\cf0\f0\charscalex100
{(a)}\tab \fs12\cf0\f0\charscalex100 {la evaluacin realizada por el equipo
del encargo respecto a la independencia de la firma de }\par\pard\li1440\ri0
\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {auditora, en relacin con el encargo es
pecfico; }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-21
3\slmult0 \*\tx1440\fs14\cf0\f0\charscalex100 {(b)}\tab \fs10\cf0\f0\charscalex1
00 {si se han realizado las consultas adecuadas sobre cuestiones en las
que existen diferencias de }\par\pard\li1440\ri0\sl-240\slmult0 \fs12\cf0\f0
\charscalex100 {opinin u otras cuestiones complejas o controvertidas, y las concl
usiones alcanzadas en dichas }\par\pard\li1440\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {consultas; y }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li1093\ri0\sl-213\slmult0 \*\tx1440\fs14\cf0\f0\charscalex100 {(c)}\tab \fs10
\cf0\f0\charscalex100 {si la documentacin seleccionada para su revisin reflej
a el trabajo realizado en relacin con }\par\pard\li1440\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100 {los juicios significativos y si sustenta las conclus
iones alcanzadas. (Ref: Apartados A45-A46) }\par\pard\li493\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li493\ri0\sl-200\slmult0 \fs14\cf0\f0\charscalex100 {Criterios
para la seleccin de revisores de control de calidad de los encargos }\par\pard\l
i493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \*\tx1093\fs
18\cf0\f0\charscalex100 {39.}\tab \fs12\cf0\f0\charscalex100 {La firma de audito
ra establecer polticas y procedimientos en relacin con el nombramiento de los }\par\
pard\li1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {revisores de control

de calidad de los encargos y los criterios de seleccin, teniendo en cuenta: }\par

\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\co
lno1\colw6640\colsr-0\colno2\colw1293\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li3773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3773\ri0\s
l-266\slmult0 \fs16\cf0\f0\charscalex100 {71 }\par\column\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf
0\f0\charscalex100\i {NICC 1}\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn1
3600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marg
lsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1306\ri0\sl-240\slmult0 \fs12
\cf0\f0\charscalex100 {CONTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE REALIZAN
AUDITORAS Y REVISIONES DE ESTADOS }\par\pard\li1026\ri0\sl-200\slmult0 \fs12\cf0\
f0\charscalex100 {FINANCIEROS, AS COMO OTROS ENCARGOS QUE PROPORCIONAN UN GRADO D
E}{ }\fs12\cf0\f0\charscalex100 {SEGURIDAD Y SERVICIOS RELACIONADOS }\par\pard\l
i1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li1093\ri0\sl-146\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(a)}\tab
\fs12\cf0\f0\charscalex100 {las cualificaciones tcnicas necesarias para dese
mpear la funcin, incluidas la experiencia y }\par\pard\li1453\ri0\sl-240\slmul
t0 \fs14\cf0\f0\charscalex100 {autoridad necesarias; y (Ref: Apartado A47) }\par
\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-280\slmult0 \*\
tx1453\fs14\cf0\f0\charscalex100 {(b)}\tab \fs12\cf0\f0\charscalex100 {la medida
en que se puede consultar a un revisor de control de calidad del encargo, en re
lacin }\par\pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {con ste, si
n comprometer su objetividad. (Ref: Apartado A48) }\par\pard\li493\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li493\ri0\sl-266\slmult0 \*\tx1093\fs18\cf0\f0\charscal
ex100 {40.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora establecer poltica
s y procedimientos diseados para preservar la objetividad }\par\pard\li1093\ri0\s
l-240\slmult0 \fs14\cf0\f0\charscalex100 {del revisor de control de calidad del
encargo. (Ref: Apartados A49- A51) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li493\ri0\sl-266\slmult0 \*\tx1093\fs18\cf0\f0\charscalex100 {41.}\tab
\fs10\cf0\f0\charscalex100 {Las polticas y los procedimientos de la firma
de auditora prevern la sustitucin del revisor de }\par\pard\li1093\ri0\sl226\slmult0 \fs14\cf0\f0\charscalex100 {control de calidad del encargo cuando su
capacidad para realizar una revisin objetiva pueda verse }\par\pard\li1093\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {afectada. }\par\pard\li493\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li493\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {
Documentacin de la revisin de control de calidad del encargo }\par\pard\li493\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \*\tx1093\fs18\cf0\f0
\charscalex100 {42.}\tab \fs10\cf0\f0\charscalex100 {La firma de auditora est
ablecer polticas y procedimientos relativos a la documentacin de la }\par\
pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {revisin de control de
calidad de un encargo que requieran documentar que: }\par\pard\li1093\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-253\slmult0 \*\tx1453\fs14\cf0\f0\char
scalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {se han realizado los procedimien
tos requeridos por las polticas de la firma de auditora sobre }\par\pard\li1453\ri
0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {revisin de control de calidad de enc
argos; }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-266
\slmult0 \*\tx1453\fs14\cf0\f0\charscalex100 {(b)}\tab \fs10\cf0\f0\charscalex10
0 {la revisin de control de calidad del encargo se ha terminado en la

fecha del informe o con }\par\pard\li1453\ri0\sl-240\slmult0 \fs16\cf0\f0\

charscalex100 {anterioridad; y }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li1093\ri0\sl-266\slmult0 \*\tx1453\fs14\cf0\f0\charscalex100 {(c)}\tab \
fs12\cf0\f0\charscalex100 {el revisor no tiene conocimiento de que exista
n cuestiones no resueltas que le lleven a }\par\pard\li1453\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {considerar que los juicios significativos
formulados por el equipo del encargo, y las }\par\pard\li1453\ri0\sl-240
\slmult0 \fs14\cf0\f0\charscalex100 {conclusiones alcanzadas por ste, no sean ade
cuados. }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-266\
slmult0 \fs16\cf0\f0\charscalex100\i {Diferencias de opinin }\i0 \par\pard\li493\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \*\tx1093\fs18\cf
0\f0\charscalex100 {43.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora est
ablecer polticas y procedimientos para tratar y resolver las diferencias de }\par\
pard\li1093\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {opinin en el seno del
equipo del encargo, con las personas consultadas y, en su caso, entre el socio }
\par\pard\li1093\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {del encargo y el
revisor de control de calidad del encargo. (Ref: Apartados A52-A53) }\par\pard\
li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-266\slmult0 \*\tx1093\f
s20\cf0\f0\charscalex100 {44.}\tab \fs14\cf0\f0\charscalex100 {Dichas polticas y
procedimientos requerirn que: }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li1093\ri0\sl-280\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {(a)}\tab \fs
14\cf0\f0\charscalex100 {se documenten e implementen las conclusiones alcanzadas
; y }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-266\sl
mult0 \*\tx1440\fs16\cf0\f0\charscalex100 {(b)}\tab \fs14\cf0\f0\charscalex100 {
no se feche el informe hasta que no se resuelva la cuestin. }\par\pard\sect\sectd
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lsr-0\colno2\colw4146\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0
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CC 1}\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
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li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {72 }\par\pard\sect\sectd\
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6\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD EN LAS FIRMA
S DE AUDITORA QUE REALIZAN AUDITORAS Y REVISIONES DE ESTADOS }\par\pard\li1026\ri0
\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS, AS COMO OTROS ENCARGOS Q
UE PROPORCIONAN UN GRADO DE}{ }\fs12\cf0\f0\charscalex100 {SEGURIDAD Y SERVICIOS
}{ }\fs12\cf0\f0\charscalex100 {RELACIONADOS}\par\pard\li493\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li493\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\i {Docume
ntacin del encargo }\i0 \par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4
93\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Finalizacin de la compilacin del
archivo final del encargo }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li493\ri0\sl-240\slmult0 \*\tx1093\fs20\cf0\f0\charscalex100 {45.}\tab \fs12\c
f0\f0\charscalex100 {La firma de auditora establecer polticas y procedimient
os para que los equipos de los encargos }\par\pard\li1093\ri0\sl-240\slmu
lt0 \fs12\cf0\f0\charscalex100 {finalicen oportunamente la compilacin de los
archivos finales del encargo, una vez se hayan }\par\pard\li1093\ri0\sl
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f: Apartados A54-A55) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4
93\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100 {Confidencialidad, custodia, in
tegridad, accesibilidad y recuperacin de la documentacin de los }\par\pard\li493\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {encargos }\par\pard\li493\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-200\slmult0 \*\tx1093\fs18\cf0\f0\cha

rscalex100 {46.}\tab \fs14\cf0\f0\charscalex100 {La firma de auditora estable

cer polticas y procedimientos diseados para garantizar la }\par\pard\li1093\
ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {confidencialidad, la custodia, la
integridad, la accesibilidad y la recuperacin de la documentacin de }\par\pard\li
1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {los encargos. (Ref: Apartado
s A56-A59) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-2
00\slmult0 \fs16\cf0\f0\charscalex100 {Conservacin de la documentacin del encargo
}\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-226\slmult0
\*\tx1093\fs18\cf0\f0\charscalex100 {47.}\tab \fs14\cf0\f0\charscalex100 {La fi
rma de auditora establecer polticas y procedimientos para la conservacin d
e la }\par\pard\li1093\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {documenta
cin de los encargos durante un plazo suficiente para satisfacer las ne
cesidades de la }\par\pard\li1093\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex10
0 {firma de auditora o lo requerido por las disposiciones legales o re
glamentarias. (Ref: Apartados }\par\pard\li1093\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {A60-A63) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li493\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100\b {Seguimiento }\b0 \par\pa
rd\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100\i {Seguimiento de las polticas y los procedimientos de control
de calidad de la firma de auditora }\i0 \par\pard\li493\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li493\ri0\sl-213\slmult0 \*\tx1093\fs18\cf0\f0\charscalex100 {48.}
\tab \fs12\cf0\f0\charscalex100 {La firma de auditora establecer un proceso
de seguimiento diseado para proporcionarle una }\par\pard\li1093\ri0\sl-253
\slmult0 \fs12\cf0\f0\charscalex100 {seguridad razonable de que las polticas y pr
ocedimientos relativos al sistema de control de calidad }\par\pard\li1093\ri0\sl
-253\slmult0 \fs14\cf0\f0\charscalex100 {son pertinentes, adecuados y operan efi
cazmente. Dicho proceso: }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard
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f0\f0\charscalex100 {incluir el examen y la evaluacin continuadas del sistema de c
ontrol de calidad de la firma de }\par\pard\li1440\ri0\sl-226\slmult0 \fs12\cf0\
f0\charscalex100 {auditora, incluida, de manera cclica, la inspeccin de al menos un
encargo terminado por cada }\par\pard\li1440\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {socio del encargo; }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li1080\ri0\sl-200\slmult0 \*\tx1426\fs14\cf0\f0\charscalex100 {(b)}\tab
\fs14\cf0\f0\charscalex100 {requerir que se asigne la responsabilidad del proceso
de seguimiento a uno o varios socios u }\par\pard\li1440\ri0\sl-240\slmult0 \fs
10\cf0\f0\charscalex100 {otras personas con experiencia y autoridad en la
firma de auditora que sean suficientes y }\par\pard\li1440\ri0\sl-253\slm
ult0 \fs14\cf0\f0\charscalex100 {adecuadas para asumir dicha responsabilidad; y
}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\col
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\fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE REAL

IZAN AUDITORAS Y REVISIONES DE ESTADOS }\par\pard\li1026\ri0\sl-213\slmult0 \fs12

\cf0\f0\charscalex100 {FINANCIEROS, AS COMO OTROS ENCARGOS QUE PROPORCIONAN UN GR
ADO DE}{ }\fs12\cf0\f0\charscalex100 {SEGURIDAD Y SERVICIOS RELACIONADOS }\par\p
ard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li1080\ri0\sl-146\slmult0 \*\tx1440\fs16\cf0\f0\charscalex100 {(c)
}\tab \fs12\cf0\f0\charscalex100 {requerir que quienes realicen el encargo
o la revisin de control de calidad del encargo no }\par\pard\li1440\ri0\
sl-240\slmult0 \fs14\cf0\f0\charscalex100 {participen en la inspeccin de los enca
rgos. (Ref: Apartados A64-A68) }\par\pard\li480\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li480\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Evaluacin, comunicac
in y correccin de las deficiencias identificadas }\i0 \par\pard\li480\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li480\ri0\sl-240\slmult0 \*\tx1080\fs18\cf0\f0\charsca
lex100 {49.}\tab \fs12\cf0\f0\charscalex100 {La firma de auditora evaluar el efect
o de las deficiencias identificadas como resultado del proceso }\par\pard\li1080
\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de seguimiento y determinar si so
n: }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slm
ult0 \*\tx1440\fs14\cf0\f0\charscalex100 {(a)}\tab \fs12\cf0\f0\charscalex100 {c
asos que no indican necesariamente que el sistema de control de calid
ad de la firma de }\par\pard\li1440\ri0\sl-240\slmult0 \fs12\cf0\f0\charscal
ex100 {auditora es insuficiente para proporcionarle una seguridad razonabl
e de que cumple las }\par\pard\li1440\ri0\sl-240\slmult0 \fs10\cf0\f0\charsc
alex100 {normas profesionales y los requerimientos legales y reglamentari
os aplicables, y de que los }\par\pard\li1440\ri0\sl-240\slmult0 \fs12\cf0\
f0\charscalex100 {informes emitidos por la firma de auditora o por los socios de
los encargos son adecuados en }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {funcin de las circunstancias; o bien }\par\pard\li1080\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li1080\ri0\sl-213\slmult0 \*\tx1440\fs16\cf0\f0\chars
calex100 {(b)}\tab \fs14\cf0\f0\charscalex100 {deficiencias sistmicas, repetitiva
s u otras deficiencias significativas que requieren una pronta }\par\pard\li1440
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {accin correctiva. }\par\pard\li48
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li480\ri0\sl-213\slmult0 \*\tx1080\fs18\
cf0\f0\charscalex100 {50.}\tab \fs10\cf0\f0\charscalex100 {La firma de audito
ra comunicar a los correspondientes socios de los encargos y a otro pe
rsonal }\par\pard\li1080\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {implicad
o las deficiencias identificadas como resultado del proceso de seguimie
nto, y las }\par\pard\li1080\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {re
comendaciones de medidas correctoras adecuadas. (Ref: Apartado A69) }\par\pard\l
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18\cf0\f0\charscalex100 {51.}\tab \fs14\cf0\f0\charscalex100 {Las recomendacione
s de medidas correctoras adecuadas para las deficiencias identificadas incluirn }
\par\pard\li1080\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {una o ms de las s
iguientes: }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1080\ri0\sl
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ex100 {adopcin de medidas correctoras adecuadas en relacin con un determinado enca
rgo o con un }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {mi
embro del personal en concreto. }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li1080\ri0\sl-213\slmult0 \*\tx1440\fs16\cf0\f0\charscalex100 {(b)}\tab
\fs14\cf0\f0\charscalex100 {comunicacin de los hallazgos a los responsables de la
formacin y del desarrollo profesional; }\par\pard\li1080\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li1080\ri0\sl-213\slmult0 \*\tx1440\fs16\cf0\f0\charscalex100 {(c
)}\tab \fs14\cf0\f0\charscalex100 {cambios en las polticas y los procedimientos d
e control de calidad; y }\par\pard\li1080\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1080\ri0\sl-240\slmult0 \*\tx1440\fs14\cf0\f0\charscalex100 {(d)}\tab \fs12\cf
0\f0\charscalex100 {medidas disciplinarias contra quienes incumplen las polticas
y los procedimientos de la firma }\par\pard\li1440\ri0\sl-240\slmult0 \fs14\cf0\
f0\charscalex100 {de auditora, especialmente contra los que reinciden. }\par\pard
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fs18\cf0\f0\charscalex100 {52.}\tab \fs10\cf0\f0\charscalex100 {La firma de a
uditora establecer polticas y procedimientos para tratar los casos en los
que los }\par\pard\li1080\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {resu

ltados de los procedimientos de seguimiento indiquen que un informe pued

e ser inadecuado o }\par\pard\li1080\ri0\sl-253\slmult0 \fs14\cf0\f0\charscale
x100 {que se omitieron procedimientos durante la ejecucin del encargo. Dichas polt
icas y procedimientos }\par\pard\li1080\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
ex100 {requerirn que la firma de auditora determine las actuaciones subsiguientes
que resulten necesarias }\par\pard\li1080\ri0\sl-240\slmult0 \fs14\cf0\f0\charsc
alex100 {para cumplir las normas profesionales y los requerimientos legales }\pa
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os encargos y a otras personas apropiadas de la firma de }\par\pard\li760\ri0\sl
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pard\li760\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {personas adoptar pron
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par\pard\li760\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li760\ri0\sl-213\slmult0 \*
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ncia y }\par\pard\li1080\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {de la
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\cf0\f0\charscalex100 {A51. }\tab \fs12\cf0\f0\charscalex100 {En el sector pbl
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otra }\par\pard\li760\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {persona d
ebidamente cualificada nombrada en representacin del Interventor General),
puede }\par\pard\li760\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {desempear
una funcin equivalente a la del socio del encargo con responsabilidad general re
lativa a }\par\pard\li760\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {las aud
itoras del sector pblico. En dichas circunstancias, cuando proceda, la seleccin del
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respecto a la entidad }\par\pard\li760\ri0\sl-240\slmult0 \fs12\cf0\f0\charsc
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del encargo para proporcionar una }\par\pard\li760\ri0\sl-240\slmult0 \fs16\
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a la }\par\pard\li760\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {implementa
cin de las conclusiones alcanzadas. }\par\pard\li160\ri0\sl-213\slmult0 \fs18\cf0
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l-240\slmult0 \fs14\cf0\f0\charscalex100 {ejerciente u a otra firma de auditora,
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}\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-226\slmult0
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1440\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs12\cf0\f0\charscalex100 {pro
porcionar, en su caso, un registro de los cambios efectuados en la d
ocumentacin de los }\par\pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {encargos despus de que hayan sido terminados los correspondientes archivos;
y }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-266\slmu
lt0 \*\tx1440\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscale
x100 {permitir que terceros autorizados puedan tener acceso a la docume
ntacin de encargos }\par\pard\li1453\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex
100 {especficos, y revisarla, con fines de control de calidad o con otros propsito
s. }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-280\slmul
t0 \fs14\cf0\f0\charscalex100 {Propiedad de la documentacin de los encargos }\par

\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-173\slmult0 \*\tx

1093\fs14\cf0\f0\charscalex100 {A63. }\tab \fs12\cf0\f0\charscalex100 {Salvo d
isposiciones legales o reglamentarias en contrario, la documentacin de l
os encargos es }\par\pard\li1093\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100
{propiedad de la firma de auditora. La firma de auditora puede, de ma
nera discrecional, poner a }\par\pard\li1093\ri0\sl-240\slmult0 \fs12\cf0\f0\c
harscalex100 {disposicin de los clientes partes de la documentacin de un encargo,
o sus resmenes siempre que }\par\pard\li1093\ri0\sl-240\slmult0 \fs12\cf0\f0\char
scalex100 {dicha revelacin no menoscabe la validez del trabajo realizado
o, en el caso de encargos que }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\
cf0\f0\charscalex100 {proporcionan un grado de seguridad, la independencia de la
firma de auditora o de su personal. }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li493\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {Seguimiento }\pa
r\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-186\slmult0 \fs1
6\cf0\f0\charscalex100\i {Seguimiento de las polticas y procedimientos de control
de calidad de la firma de auditora}\i0 \fs16\cf0\f0\charscalex100 { (Ref: }\par\
pard\li493\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {Apartado 48)}\par\pard
\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-266\slmult0 \*\tx1093\
fs14\cf0\f0\charscalex100 {A64. }\tab \fs12\cf0\f0\charscalex100 {El propsito
de la realizacin de un seguimiento del cumplimiento de las polticas y
de los }\par\pard\li1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {procedi
mientos de control de calidad es ofrecer una evaluacin: }\par\pard\sect\sectd\sbk
none\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3786\colsr0\colno2\colw4146\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-160\slmult0 \fs16\cf0\f0\charsca
lex100\i {NICC 1}\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100 {96}\p
ar\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\s
ect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn666\mar
gbsxn200\pard\li826\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CA
LIDAD EN LAS FIRMAS DE AUDITORIA QUE REALIZAN AUDITORIAS Y REVISIONES DE ESTADOS
}\par\pard\li546\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS, AS
COMO OTROS ENCARGOS QUE PROPORCIONAN UN GRADO DE}{ }\fs12\cf0\f0\charscalex100 {
SEGURIDAD Y SERVICIOS}{ }\fs12\cf0\f0\charscalex100 {RELACIONADOS }\par\pard\li6
13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-280\slmult0 \*\tx973\fs26\
cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs16\cf0\f0\charscalex100 {del cu
mplimiento de las normas profesionales y de los requerimientos legales
y }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reglamentario
s, aplicables. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\
sl-240\slmult0 \*\tx973\fs24\cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs14\
cf0\f0\charscalex100 {de si el sistema de control de calidad ha sido a
decuadamente diseado y eficazmente }\par\pard\li973\ri0\sl-226\slmult0 \fs16\c
f0\f0\charscalex100 {implementado; y }\par\pard\li613\ri0\sl-440\slmult0 \*\tx97
3\fs26\cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs14\cf0\f0\charscalex100 {
de si se han aplicado adecuadamente las polticas y los procedimientos de la firma
de auditora, }\par\pard\li973\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {de
tal forma que los informes emitidos por la firma de auditora o por
los socios de los }\par\pard\li973\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex

100 {encargos sean adecuados en funcin de las circunstancias. }\par\pard\li0\ri0\

sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx613\fs16\cf0\f0\ch
arscalex100 {A65. }\tab \fs16\cf0\f0\charscalex100 {El examen }\fs16\cf0\f0\cha
rscalex100\i {y}\i0 \fs14\cf0\f0\charscalex100 { la evaluacin continuados del sis
tema de control de calidad incluye cuestiones como las }\par\pard\li613\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {siguientes: }\par\pard\li613\ri0\sl-426\s
lmult0 \*\tx960\fs26\cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs16\cf0\f0\c
harscalex100 {Anlisis de: }\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li960\ri0\sl-226\slmult0 \*\tx1320\fs14\cf0\f4\charscalex100 {o }\tab \fs12\cf0
\f0\charscalex100 {la evolucin registrada en las normas profesionales y l
os requerimientos legales y }\par\pard\li1320\ri0\sl-240\slmult0 \fs10\cf0\f0
\charscalex100 {reglamentarios aplicables, asi como, en su caso, del mod
o era el que se reflejan en las }\par\pard\li1320\ri0\sl-226\slmult0 \fs1
4\cf0\f0\charscalex100 {polticas y los procedimientos de la firma de auditoria; }
\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0\sl-213\slmult0 \
*\tx1320\fs16\cf0\f0\charscalex100 {o }\tab \fs14\cf0\f0\charscalex100 {la conf
irmacin escrita del cumplimiento de las polticas y los procedimientos relativos a
}\par\pard\li1320\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {la independenci
a; }\par\pard\li960\ri0\sl-373\slmult0 \*\tx1306\fs16\cf0\f4\charscalex100 {o }
\tab \fs14\cf0\f0\charscalex100 {la formacin profesional continuada, incluida la
formacin prctica; }\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0
\sl-240\slmult0 \fs16\cf0\f4\charscalex100 {y }\par\pard\li960\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li960\ri0\sl-253\slmult0 \*\tx1306\fs16\cf0\f4\charscalex10
0 {o }\tab \fs14\cf0\f0\charscalex100 {las decisiones relacionadas con la acept
acin y continuidad de las relaciones con clientes, }\par\pard\li1306\ri0\sl-186\s
lmult0 \fs14\cf0\f0\charscalex100 {y de encargos especficos. }\par\pard\li613\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-306\slmult0 \*\tx973\fs26\cf0\f0
\charscalex100\b {\uc1\u8226X}\b0 \tab \fs14\cf0\f0\charscalex100 {Determinacin d
e las medidas correctoras que se han de tomar y de las mejoras del sistema que }
\par\pard\li973\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {se han de realiza
r, incluida la informacin de retomo sobre las polticas y los procedimientos }\par\
pard\li973\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de la firma de auditora
en relacin con la formacin terica }\fs16\cf0\f0\charscalex100\i {y}\i0 \fs16\cf0\f
0\charscalex100 { prctica. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li613\ri0\sl-280\slmult0 \*\tx973\fs26\cf0\f0\charscalex100\b {\uc1\u8226X}\b0
\tab \fs14\cf0\f0\charscalex100 {Comunicacin, al personal de la firma de auditora
competente, de las debilidades identificadas }\par\pard\li973\ri0\sl-226\slmult0
\fs14\cf0\f0\charscalex100 {en el sistema, en el grado de conocimiento del sist
ema o en su cumplimiento... }\par\pard\li613\ri0\sl-253\slmult0 \*\tx973\fs26\c
f0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs12\cf0\f0\charscalex100 {Seguimie
nto por parte del personal de la firma de auditora competente, con el fi
n de que se }\par\pard\li973\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {r
ealicen con prontitud las modificaciones necesarias de las polticas y de los proc
edimientos de }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {co
ntrol de calidad }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn53
3\margrsxn133\cols2\colno1\colw6186\colsr-0\colno2\colw1880\pard\li3320\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li332
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li3320\ri0\sl-346\slmult0 \fs16\cf0\f0\charscalex100 {97 }\par\column\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0
\fs16\cf0\f0\charscalex100\i {NICC 1}\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733

\pghsxn13600\marglsxn533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13
600\marglsxn520\margrsxn133\margtsxn666\margbsxn200\pard\li840\ri0\sl-293\slmult
0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD EN LAS FIRMAS DE AUDITORA QUE RE
ALIZAN AUDITORAS Y REVISIONES DE ESTADOS }\par\pard\li546\ri0\sl-253\slmult0 \fs1
2\cf0\f0\charscalex100 {FINANCIEROS, AS COMO OTROS ENCARGOS QUE PROPORCIONAN UN G
RADO DE}{ }\fs12\cf0\f0\charscalex100 {SEGURIDAD Y SERVICIOS}{ }\fs12\cf0\f0\cha
rscalex100 {RELACIONADOS}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
26\ri0\sl-226\slmult0 \*\tx626\fs16\cf0\f0\charscalex100 {A66. }\tab \fs14\cf0\
f0\charscalex100 {Las polticas y los procedimientos relativos a los ciclo
s de inspeccin pueden, por ejemplo, }\par\pard\li626\ri0\sl-253\slmult0 \fs1
4\cf0\f0\charscalex100 {establecer un ciclo que cubra tres aos. El modo en que se
organiza el ciclo de inspeccin, incluido }\par\pard\li626\ri0\sl-240\slmult0 \fs
14\cf0\f0\charscalex100 {el momento de seleccin de cada encargo, depende de mucho
s factores, tales como: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i626\ri0\sl-240\slmult0 \*\tx986\fs26\cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \t
ab \fs16\cf0\f0\charscalex100 {La dimensin de la firma de auditora; }\par\pard\li6
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0 \*\tx986\fs26\
cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs16\cf0\f0\charscalex100 {El nmero
de oficinas y su ubicacin geogrfica. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li626\ri0\sl-266\slmult0 \*\tx986\fs26\cf0\f0\charscalex100\b {\uc1\u
8226X}\b0 \tab \fs14\cf0\f0\charscalex100 {Los resultados de anteriores procedim
ientos de seguimiento. }\par\pard\li626\ri0\sl-293\slmult0 \*\tx986\fs24\cf0\f0\
charscalex100\b {\uc1\u8226X}\b0 \tab \fs12\cf0\f0\charscalex100 {El nivel de au
toridad tanto del personal como de las oficinas (por ejemplo, si las oficinas es
tn }\par\pard\li986\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {autorizadas pa
ra realizar sus propias inspecciones o si slo puede hacerlo la oficina principal)
. }\par\pard\li626\ri0\sl-440\slmult0 \*\tx986\fs26\cf0\f0\charscalex100\b {\uc1
\u8226X}\b0 \tab \fs14\cf0\f0\charscalex100 {La naturaleza y la complejidad de l
as actividades y de la organizacin de la firma de auditora. }\par\pard\li626\ri0\s
l-413\slmult0 \*\tx986\fs26\cf0\f0\charscalex100\b {\uc1\u8226X}\b0 \tab \fs14\c
f0\f0\charscalex100 {Los riesgos asociados a los clientes de la firma de auditora
y a los encargos concretos. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li26\ri0\sl-200\slmult0 \*\tx626\fs14\cf0\f0\charscalex100 {A67. }\tab \fs12
\cf0\f0\charscalex100 {El proceso de inspeccin incluye la seleccin de los
encargos concretos, algunos de los cuales }\par\pard\li626\ri0\sl-240\slmu
lt0 \fs12\cf0\f0\charscalex100 {pueden ser seleccionados sin notificacin previa a
l equipo del encargo. Para determinar la extensin }\par\pard\li626\ri0\sl-240\slm
ult0 \fs14\cf0\f0\charscalex100 {de las inspecciones, la firma de auditora puede
tener en cuenta el alcance o las conclusiones de un }\par\pard\li626\ri0\sl-240\
slmult0 \fs10\cf0\f0\charscalex100 {programa de inspeccin externa independien
te. Sin embargo, un programa de inspeccin externa }\par\pard\li626\ri0\sl240\slmult0 \fs14\cf0\f0\charscalex100 {independiente no sustituye al programa i
nterno de seguimiento propio de la firma de auditora. }\par\pard\li26\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \fs14\cf0\f0\charscalex100 {C
onsideraciones especficas para firmas de auditora de pequea dimensin }\par\pard\li26
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \*\tx626\fs14\cf0
\f0\charscalex100 {A68. }\tab \fs12\cf0\f0\charscalex100 {En el caso de firmas
de auditora de pequea dimensin, los procedimientos de seguimiento pueden }\par\pard
\li626\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {tener que ser realizados p
or las personas responsables del diseo e implementacin de las polticas y }\par\pard
\li626\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {procedimientos de control
interno de la firma de auditora, o que participen en la revisin de control }\par\p
ard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de calidad de los encar
gos. Una firma de auditora que cuente con un nmero de personas limitado }\par\pard
\li626\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {puede elegir recurrir a un
a persona externa debidamente cualificada, o a otra firma de auditora, para }\par
\pard\li626\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {llevar a cabo las
inspecciones de los encargos y otros procedimientos de seguimiento. Com
o }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {alternativa,
la firma de auditora puede llegar a acuerdos para compartir recursos co

n otras }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {organiz

aciones adecuadas para facilitar las actividades de seguimiento. }\par\pard\sect
\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\cols2\colno1\colw3
320\colsr-0\colno2\colw4760\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100\i {
NICC 1}\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {98 }\pa
r\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\pard\se
ct\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\marg
bsxn186\pard\li1320\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CA
LIDAD EN LAS FIRMAS DE AUDITORA QUE REALIZAN AUDITORAS Y REVISIONES DE ESTADOS }\p
ar\pard\li1026\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS, AS COM
O OTROS ENCARGOS QUE PROPORCIONAN UN GRADO DE}{ }\fs12\cf0\f0\charscalex100 {SEG
URIDAD Y SERVICIOS}{ }\fs12\cf0\f0\charscalex100 {RELACIONADOS}\par\pard\li493\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-306\slmult0 \fs16\cf0\f0\chars
calex100\i {Comunicacin de las deficiencias}\i0 \fs14\cf0\f0\charscalex100 { (Ref
: Apartado 50)}\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\s
l-240\slmult0 \*\tx1093\fs16\cf0\f0\charscalex100 {A69. }\tab \fs14\cf0\f0\char
scalex100 {No es necesario que, al informar sobre deficiencias identific
adas a personas distintas de los }\par\pard\li1093\ri0\sl-253\slmult0 \fs12
\cf0\f0\charscalex100 {correspondientes socios de los encargos, se incluya una i
dentificacin de los encargos especficos de }\par\pard\li1093\ri0\sl-240\slmult0 \f
s10\cf0\f0\charscalex100 {los que se trata, aunque, en algunos casos, di
cha identificacin puede resultar necesaria para el }\par\pard\li1093\ri0\sl
-253\slmult0 \fs12\cf0\f0\charscalex100 {correcto cumplimiento de las respon
sabilidades de las personas que no sean los socios de los }\par\pard\l
i1093\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {encargos. }\par\pard\li493\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-226\slmult0 \fs16\cf0\f0\char
scalex100\i {Quejas y denuncias }\i0 \par\pard\li493\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li493\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Fuentes de las q
uejas y denuncias (Ref: Apartado 55) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li493\ri0\sl-226\slmult0 \*\tx1093\fs14\cf0\f0\charscalex100 {A70.
}\tab \fs12\cf0\f0\charscalex100 {Las quejas y denuncias (excluidas las que son
claramente insustanciales) pueden provenir de dentro }\par\pard\li1093\ri0\sl-25
3\slmult0 \fs14\cf0\f0\charscalex100 {o de fuera de la firma de auditora. Pueden
ser realizadas por personal de la firma de auditora, por }\par\pard\li1093\ri0\sl
-240\slmult0 \fs12\cf0\f0\charscalex100 {clientes o por terceros. Pueden ser rec
ibidas por miembros de los equipos de los encargos o por otro }\par\pard\li1093\
ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {personal de la firma de auditora.
}\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0
\fs14\cf0\f0\charscalex100 {Polticas y procedimientos de investigacin (Ref: Aparta
do 56) }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\s
lmult0 \*\tx1093\fs14\cf0\f0\charscalex100 {A71. }\tab \fs12\cf0\f0\charscalex1
00 {Las polticas y procedimientos establecidos en relacin con la investig

acin de las quejas y }\par\pard\li1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charsc

alex100 {denuncias pueden prever, por ejemplo, que el socio que supervisa la inv
estigacin: }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\c
harscalex100 {tenga experiencia suficiente y adecuada; }\par\pard\li1093\ri0\sl213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-266\slmult0 \*\tx1453\fs16\cf0\f0\c
harscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {tenga autoridad dentr
o de la firma de auditora; y }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1093\ri0\sl-253\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs14\cf0\f0\charscalex100 {no participe de ningn otro modo en el encargo. }\
par\pard\li1093\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {Si es necesario,
el socio que supervisa la investigacin puede involucrar a los asesores jurdicos. }
\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-240\slmult0 \
fs14\cf0\f0\charscalex100 {Consideraciones especficas para firmas de auditora de p
equea dimensin }\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl
-226\slmult0 \*\tx1093\fs14\cf0\f0\charscalex100 {A72. }\tab \fs12\cf0\f0\chars
calex100 {Es posible que no sea factible, en el caso de firmas de auditora que cu
enten con un nmero reducido }\par\pard\li1093\ri0\sl-253\slmult0 \fs10\cf0\f0\cha
rscalex100 {de socios, que el socio que supervisa la investigacin no pa
rticipe en el encargo. Las firmas de }\par\pard\li1093\ri0\sl-240\slmult0
\fs10\cf0\f0\charscalex100 {auditora de pequea dimensin y los profesionales
ejercientes individuales pueden recurrir a los }\par\pard\li1093\ri0\sl-253
\slmult0 \fs10\cf0\f0\charscalex100 {servicios de una persona externa debid
amente cualificada, o a otra firma de auditora, para que }\par\pard\li10
93\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {realice la investigacin de las
quejas y denuncias. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n666\margrsxn133\cols2\colno1\colw6666\colsr-0\colno2\colw1266\pard\li3786\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li3786\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3786\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li3786\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100 {99}\par\colum
n\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-160\slmult0 \fs16\cf0\f0\charscalex100\i {NICC1 }\i0 \par\pard\sect\sectd\sb
knone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgw
sxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn240\pard\li493\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li493\ri0\sl-320\slmult0 \fs12\cf0\f0\charscalex100\b {Documentacin del sistema
de control }\b0 \fs16\cf0\f0\charscalex100 {de }\fs16\cf0\f0\charscalex100\b {ca
lidad}\b0 \fs14\cf0\f0\charscalex100 { (Ref: Apartado 57) }\par\pard\li493\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-253\slmult0 \*\tx1093\fs16\cf0\f0\
charscalex100 {A73. }\tab \fs12\cf0\f0\charscalex100 {La forma y el conteni
do de la documentacin que evidencia e funcionamiento de cada ano de los
}\par\pard\li1093\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {elementos del
sistema de control de calidad es una cuestin de juicio y depende de un cierto nmer
o }\par\pard\li1093\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {de factores,
entre los que se incluyen los siguientes: }\par\pard\li1093\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {La dimensin de la firma de auditora
y el nmero de oficinas. }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i1093\ri0\sl-226\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \

fs14\cf0\f0\charscalex100 {La naturaleza y la complejidad de las actividades y d

e la organizacin de la firma de auditora. }\par\pard\li1093\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \fs10\cf0\f0\charscalex100 {Por ejemp
lo, las firmas de auditora de gran dimensin pueden utilizar bases de datos
electrnicas, }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {p
ara documentar cuestiones como las confirmaciones de independencia, las
evaluaciones dei }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex1
00 {desempeo y los resultados de las inspecciones de seguimiento. }\par\pard\li49
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs14\cf0\f0\ch
arscalex100 {A74. Una documentacin adecuada relativa al seguimiento incluye, por
ejemplo: }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-2
26\slmult0 \fs12\cf0\f0\charscalex100 {\uc1\u8226X
Procedimientos: de s
eguimiento, incluido el procedimiento para la seleccin de encargos }\par\
pard\li1453\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {terminados que han de
ser inspeccionados. }\par\pard\li1093\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1
093\ri0\sl-213\slmult0 \*\tx1453\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs
16\cf0\f0\charscalex100 {Un registro de la evaluacin de lo siguiente: }\par\pard\
li1453\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1453\ri0\sl-226\slmult0 \*\tx1813
\fs14\cf0\f0\charscalex100 {o }\tab \fs10\cf0\f0\charscalex100 {la adopcin de
las normas profesionales y te requerimientos legales y reglamentarios }
\par\pard\li1813\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aplicables;. }\p
ar\pard\li1453\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1453\ri0\sl-213\slmult0 \
*\tx1813\fs14\cf0\f0\charscalex100\i {o}\i0 \tab \fs12\cf0\f0\charscalex100 {si
el sistema de control de calidad ha sido adecuadamente diseado e impl
ementado }\par\pard\li1813\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {eficaz
mente; y }\par\pard\li1453\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1453\ri0\sl-2
13\slmult0 \*\tx1813\fs14\cf0\f0\charscalex100 {o }\tab \fs12\cf0\f0\charscalex
100 {si se han aplicado adecuadamente las polticas y los procedimientos
de la firma de }\par\pard\li1813\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex1
00 {auditora, de tal modo que los informes emitidos por la firma de auditora o por
los socios }\par\pard\li1813\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {de
los encargos sean adecuados en funcin de las circunstancias. }\par\pard\li1093\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li1093\ri0\sl-213\slmult0 \*\tx1453\fs14\cf0
\f0\charscalex100 {\uc1\u8226X}\tab \fs12\cf0\f0\charscalex100 {La identificacin
de las deficiencias detectadas, una evaluacin de su efecto y los fundamentos }\pa
r\pard\li1453\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {en que se base la d
eterminacin de si son necesarias medidas adicionales y, en su caso, cules. }\par\p
ard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs16\c
f0\f0\charscalex100\i {Consideraciones especficas para firmas de auditora de pequea
dimensin }\i0 \par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl
-240\slmult0 \*\tx1093\fs14\cf0\f0\charscalex100 {A75. }\tab \fs12\cf0\f0\chars
calex100 {Las firmas de auditora de pequea dimensin pueden utilizar mtodos
ms informales para la }\par\pard\li1093\ri0\sl-240\slmult0 \fs10\cf0\f0\chars
calex100 {documentacin de sus sistemas de control de calidad, tales como
notas manuscritas, listados de }\par\pard\li1093\ri0\sl-240\slmult0 \fs14\c
f0\f0\charscalex100 {comprobaciones y formularios. }\par\pard\sect\sectd\sbknone
\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3840\colsr-0\co
lno2\colw4093\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li493\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li493\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\i {NI
CC }\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa

r\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {100}\par\pard\sect\sec

td\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpag
e\pgwsxn8733\pghsxn13600\marglsxn586\margrsxn133\margtsxn666\margbsxn186\pard\li
960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0\sl-266\slmult0 \fs24
\cf0\f0\charscalex100\b {NORMA INTERNACIONAL DE AUDITORA 200 }\b0 \par\pard\li546
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li546\ri0\sl-346\slmult0 \fs22\cf0\f0\cha
rscalex100\b {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y }\b0 \par\pard\li76
0\ri0\sl-320\slmult0 \fs20\cf0\f0\charscalex100\b {REALIZACIN DE LA AUDITORA DE CO
NFORMIDAD
}\b0 \par\pard\li680\ri0\sl-306\slmult0 \fs20\cf0\f0\charscale
x100\b {CON LAS NORMAS INTERNACIONALES DE AUDITORA }\b0 \par\pard\li26\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\b
{(Aplicable a las auditoras de estados financieros correspondientes a periodos i
nicia-}\b0 \par\pard\li1800\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100\b {dos
a partir del 15 de diciembre de 2009)}\b0 \par\pard\li2773\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li2773\ri0\sl-320\slmult0 \fs24\cf0\f0\charscalex100\b {CONTEN
IDO }\b0 \par\pard\li6053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6053\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li6053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6053
\ri0\sl-160\slmult0 \fs18\cf0\f0\charscalex100\b {Apartado}\b0 \par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex100\b {Introduccin }\b0 \par\pard\sect
\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn586\margrsxn133\cols2\colno1\colw6
333\colsr-0\colno2\colw1680\pard\li0\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex1
00 {Alcance de esta NIA ........................................................
............. . ........... ..................... ..................... }\par\pa
rd\li0\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {Fecha de entrada en vigor
................................................................................
....................................... }\par\column\pard\li0\ri0\sl-280\slmult0
\fs16\cf0\f0\charscalex100 {1-2 }\par\pard\li53\ri0\sl-280\slmult0 \fs14\cf0\f0
\charscalex100 {10 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn
586\margrsxn133\pard\li0\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100\b {Objeti
vos globales del auditor}\b0 \fs12\cf0\f0\charscalex100 { ......................
.......... .....................................................................
.....
11-12}\par\pard\li0\ri0\sl-280\slmult0 \fs14\cf0\f0\charsc
alex100\b {Definiciones}\b0 \fs16\cf0\f0\charscalex100 {\uc1\u8230X\uc1\u8230X\u
c1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\
u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u82
30X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X
\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X..
13
}\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b {Requerimientos
}\b0 \par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {Requerimientos
de tica relativos a la auditoria }\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0
\charscalex100 { de estados financieros\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u
8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u823
0X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\
uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1
\u8230X.
14 }\par\pard\li0\ri0\sl-293\slmult0 \fs16\cf0\f0\charsc
alex100 {Escepticismo profesional\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc
1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u
8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u823
0X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X.
.
15 }\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {J
uicio profesional\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u82
30X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X
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8230X\uc1\u8230X
16 }\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0
\charscalex100 {Evidencia de auditoria suficiente y }\par\pard\li0\ri0\sl-280\sl
mult0 \fs16\cf0\f0\charscalex100 { adecuada y riesgo de auditoria\uc1\u8230X\u
c1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\

u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u82
30X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X
17 }\par\pard\li0\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {
Realizacin de la auditoria de conformidad con las NIA\uc1\u8230X\uc1\u8230X\uc1\u
8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u823
0X\uc1\u8230X\uc1\u8230X\uc1\u8230X..
18-24 }\par\pard\li0\ri0\sl-280\
slmult0 \fs12\cf0\f0\charscalex100\b {Gua de aplicacin y otras anotaciones explica
tivas}\b0 \par\pard\li0\ri0\sl-280\slmult0 \fs10\cf0\f0\charscalex100 {La audito
ra de estados financieras .......................................................
................................................
Al-A13 }\par\pard\l
i0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {Requerimientos de tica relativo
s a la auditoria de estados financieros \uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u
8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X..
A14\uc1\u8212XA17 }\par\pard\li
0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {Escepticismo profesional\uc1\u8
230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230
X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\u
c1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\
u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X
A18-A22 }\par\pard\li0\ri0\sl-280
\slmult0 \fs12\cf0\f0\charscalex100 {Juicio profesional ......................
...............................................................................
........ . ....................
A23-A27 }\par\pard\li0\ri0\sl-293\slmult
0 \fs14\cf0\f0\charscalex100 {Evidencia de auditoria suficiente y adecuada }\par
\pard\li0\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {
y riesgo de auditor
ia .............................................................. . ...........
......... ...............................
A28-A52 }\par\pard\li0
\ri0\sl-280\slmult0 \fs10\cf0\f0\charscalex100 {Realizacin de la auditoria de con
formidad con las NIA ...........................................................
.....
A53-A76 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\mar
glsxn586\margrsxn133\cols2\colno1\colw6133\colsr-0\colno2\colw1880\pard\li3240\r
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lex100\i {NIA 200}\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
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scalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITO
RA DE CONFORMIDAD CON LAS }\par\pard\li2213\ri0\sl-240\slmult0 \fs12\cf0\f0\chars
calex100 {NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li66\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li66\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\b {Introduc
cin }\b0 \par\pard\li66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-240\slm
ult0 \fs14\cf0\f0\charscalex100\b {Alcance de esta NIA }\b0 \par\pard\sect\sectd
\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw640\col
sr-0\colno2\colw7293\pard\li66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li66\ri0\sl
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\sl-213\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-186\slmult0 \fs14\cf0\f0\ch
arscalex100 {2.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {Esta Norma Internacional de Au
ditora (NIA) trata de las responsabilidades globales que tiene el }\par\
pard\li26\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {auditor independiente
cuando realiza una auditora de estados financieros de conformidad con

las }\par\pard\li26\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {NIA. En parti

cular, establece los objetivos globales del auditor independiente y explica la n
aturaleza }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {y el
alcance de una auditora diseada para permitir al auditor independiente a
lcanzar dichos }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {o
bjetivos. Asimismo explica el alcance, la aplicabilidad y la estructura
de las NIA e incluye }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\chars
calex100 {requerimientos que establecen las responsabilidades globales del audit
or independiente aplicables en }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\c
harscalex100 {todas las auditoras, incluida la obligacin de cumplir las NIA. En ad
elante, al auditor independiente }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {se le denomina \uc1\u8220Xauditor\uc1\u8221X. }\par\pard\li26\ri
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lex100 {Las NIA estn redactadas en el contexto de una auditora de estad
os financieros realizada por un }\par\pard\li26\ri0\sl-240\slmult0 \fs12\cf0
\f0\charscalex100 {auditor. Cuando se apliquen a auditoras de otra informacin fina
nciera histrica, se adaptarn en la }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {medida en que sea necesario, en funcin de las circunstan
cias. Las NIA no tratan las }\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0
\charscalex100 {responsabilidades del auditor que puedan estar previstas en las
disposiciones legales, reglamentarias }\par\pard\li26\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {u otras disposiciones en relacin, por ejemplo, con l
as ofertas pblicas de valores. Dichas }\par\pard\li26\ri0\sl-240\slmult0 \fs
14\cf0\f0\charscalex100 {responsabilidades pueden ser diferentes de las establec
idas en las NIA. En consecuencia, aunque el }\par\pard\li26\ri0\sl-240\slmult0 \
fs12\cf0\f0\charscalex100 {auditor pueda encontrar tiles en dichas circunst
ancias determinados aspectos de las NIA, es }\par\pard\li26\ri0\sl-240\slm
ult0 \fs12\cf0\f0\charscalex100 {responsabilidad del auditor asegurarse del cump
limiento de todas las obligaciones relevantes legales, }\par\pard\li26\ri0\sl-22
6\slmult0 \fs16\cf0\f0\charscalex100 {reglamentarias o profesionales. }\par\pard
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\fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl
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ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-333\slmult0
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t0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {El obj
etivo de una auditora es aumentar el grado de confianza de los usuari
os en los estados }\par\pard\li13\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex1
00 {financieros. Esto se logra mediante la expresin, por parte del audit
or, de una opinin sobre si los }\par\pard\li13\ri0\sl-240\slmult0 \fs12\cf0\f0
\charscalex100 {estados financieros han sido preparados, en todos los as
pectos materiales, de conformidad con un }\par\pard\li13\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100 {marco de informacin financiera aplicable. En la mayo
ra de los marcos de informacin con fines ge-}\par\pard\li13\ri0\sl-240\slmult0 \fs
10\cf0\f0\charscalex100 {nerales, dicha opinin se refiere a si los estado

s financieros expresan la imagen fiel, en todos los }\par\pard\li13\ri0\

sl-240\slmult0 \fs12\cf0\f0\charscalex100 {aspectos materiales, o se presentan f
ielmente, de conformidad con el marco. Una auditora realizada }\par\pard\li13\ri0
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requerimientos de tica aplicables permite al auditor formarse }\par\pard\li13\ri
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ar\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs14
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entidad, preparados por la direccin bajo }\par\pard\li13\ri0\sl-240\slmult0 \fs1
4\cf0\f0\charscalex100 {la supervisin de los responsables del gobierno de la enti
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las }\par\pard\li626\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {NIA se rea
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rscalex100 {conclusiones y en la que basa su opinin sea ms convincente
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arscalex100 { En }\par\pard\li360\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
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alex100 {forma agregada, puede preverse razonablemente que influyan en las decis
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ex100 {usuarios toman basndose en los estados financieros. Los juicios acerca de
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scalex100 {realizan teniendo en cuenta las circunstancias que concurren
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40\slmult0 \fs16\cf0\f0\charscalex100 {estados financieros, como por la magnitud
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ne la responsabilidad de detectar las incorrecciones que no sean }\par\
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ciones }\par\pard\li360\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {explicati
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ex100 {conformidad con un marco de informacin financiera aplicable; y }\par\pard\
li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri
0\sl-226\slmult0 \*\tx306\fs12\cf0\f0\charscalex100 {2}\tab \fs12\cf0\f0\charsca
lex100 {Vase, por ejemplo, la NIA260, \uc1\u8220XComunicacin con los respo
nsables del gobierno de la entidad\uc1\u8221X, y el apartado 43 de la
NIA 240, }\par\pard\li320\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {\uc1
\u8220XResponsabilidades del auditor }\fs12\cf0\f0\charscalex100\i {en}\i0 \fs12
\cf0\f0\charscalex100 { la auditoria de estados financieros con respecto al frau
de\uc1\u8221X.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\m
argrsxn133\cols2\colno1\colw3333\colsr-0\colno2\colw4600\pard\li53\ri0\sl-213\sl

mult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl346\slmult0 \fs12\cf0\f0\charscalex100\i {NIA 200 }\i0 \par\column\pard\li0\ri0\

sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100 {104}\par\pard\sect\sectd\sbknone\
pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn873
3\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn173\pard\li920\ri0\sl293\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR IMDEPENDI
ENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\li1560\ri0\sl-266\slmult0 \fs12\cf0
\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORIA }\par
\pard\li720\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li720\ri0\sl-306\slmult0 \*\tx
1066\fs16\cf0\f0\charscalex100 {(b)}\tab \fs14\cf0\f0\charscalex100 {la emisin de
un informe sobre los estados financieros, y el cumplimiento de los requerimient
os }\par\pard\li1066\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de comunicac
in contenidos en las NIA, a la luz de los hallazgos del auditor. }\par\pard\li146
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li146\ri0\sl-213\slmult0 \*\tx720\fs14\cf
0\f0\charscalex100 {12.}\tab \fs14\cf0\f0\charscalex100 {En todos los casos
en los que no pueda obtenerse una seguridad razonable y, dadas las }\
par\pard\li720\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {circunstancias, un
a opinin con salvedades en el informe de auditoria no sea suficiente para informa
r }\par\pard\li720\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {a los usuarios
de los estados financieros, las NIA requieren que el auditor deniegue la opinin
o que }\par\pard\li720\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {renuncie a
l encargo (o dimita),}{\super \fs12\up2\cf0\f0\charscalex100 {3}}\fs16\cf0\f0\ch
arscalex100 { s las disposiciones legales o reglamentarias aplicables as lo permi}\par\pard\li720\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ten. }\par\pard\
li146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li146\ri0\sl-200\slmult0 \fs12\cf0\f
0\charscalex100\b {Definiciones}\b0 \par\pard\li146\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li146\ri0\sl-226\slmult0 \*\tx720\fs16\cf0\f0\charscalex100 {13.}\tab
\fs14\cf0\f0\charscalex100 {A efectos de las NIA, los siguientes trminos tienen l
os significados que figuran a continuacin: }\par\pard\li720\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li720\ri0\sl-200\slmult0 \*\tx1066\fs14\cf0\f0\charscalex100 {(
a)}\tab \fs10\cf0\f0\charscalex100 {Marco de informacin financiera aplicable:
marco de informacin financiera adoptado por la }\par\pard\li1066\ri0\sl-24
0\slmult0 \fs12\cf0\f0\charscalex100 {direccin y, cuando proceda, por los respons
ables del gobierno de la entidad, para preparar los }\par\pard\li1066\ri0\sl-240
\slmult0 \fs12\cf0\f0\charscalex100 {estados financieros, y que resulta ace
ptable considerando la naturaleza de la entidad y el }\par\pard\li1066\r
i0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {objetivo de los estados financ
ieros, o que se requiere por las disposiciones legales o }\par\pard\li1
066\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reglamentarias. }\par\pard\li
1066\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1066\ri0\sl-213\slmult0 \fs14\cf0\f
0\charscalex100 {El trmino \uc1\u8220Xmarco de imagen fiel\uc1\u8221X se u
tiliza para referirse a un marco de informacin }\par\pard\li1066\ri0\sl-24
0\slmult0 \fs14\cf0\f0\charscalex100 {financiera que requiere el cumplimiento de
sus requerimientos y adems: }\par\pard\li1066\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1066\ri0\sl-213\slmult0 \*\tx1533\fs14\cf0\f0\charscalex100 {(i)}\tab \fs1
0\cf0\f0\charscalex100 {reconoce de forma explcita o implcita que, para lo
grar la presentacin fiel de los }\par\pard\li1546\ri0\sl-240\slmult0 \fs12\c
f0\f0\charscalex100 {estados financieros, puede ser necesario que la direccin rev
ele informacin adicional a }\par\pard\li1546\ri0\sl-240\slmult0 \fs14\cf0\f0\char
scalex100 {la requerida especficamente por el marco; o }\par\pard\li1066\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li1066\ri0\sl-200\slmult0 \*\tx1546\fs14\cf0\f0\ch
arscalex100 {() }\tab \fs12\cf0\f0\charscalex100 {reconoce explcitamente que pued
e ser necesario que la direccin no cumpla alguno de }\par\pard\li1546\ri0\sl-240\
slmult0 \fs12\cf0\f0\charscalex100 {los requerimientos del marco para lograr la
presentacin fiel de los estados financieros. }\par\pard\li1546\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100 {Se espera que esto slo sea necesario en circ
unstancias extremadamente poco }\par\pard\li1546\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {frecuentes. }\par\pard\li1066\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li1066\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {El trmino \uc1\u822

0Xmarco de cumplimiento\uc1\u8221X se utiliza para referirse a un marco

de informacin }\par\pard\li1066\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100
{financiera que requiere el cumplimiento de sus requerimientos, sin contemplar l
as posibilidades }\par\pard\li1066\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{descritas en los apartados (i) o (ii) anteriores. }\par\pard\li53\ri0\sl-213\s
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ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-306\sl
mult0 \*\tx333\fs12\cf0\f0\charscalex100 {3}\tab \fs12\cf0\f0\charscalex100 {En
las NIA nicamente se utiliza el termino "renuncia"}\par\pard\sect\sectd\sbknone\p
gwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw6266\colsr-0\coln
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U 200 }\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margr
sxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\ma
rgtsxn666\margbsxn186\pard\li640\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {
OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\par\
pard\li1413\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS N
ORMAS INTERNACIONALES DE}{ }\fs12\cf0\f0\charscalex100 {AUDITORA}\par\pard\li893\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-293\slmult0 \*\tx1253\fs16\cf
0\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {Evidencia de auditora: i
nformacin utilizada por el auditor para alcanzar las conclusiones en }\par\pard\l
i1253\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {las que basa su opinin. La e
videncia de auditora incluye tanto la informacin contenida en los }\par\pard\li125
3\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {registros contables de los que
se obtienen los estados financieros, como otra informacin. Para }\par\pard\li1253
\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {los propsitos de las NIA: }\par\p
ard\li1280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1280\ri0\sl-213\slmult0 \*\tx
1746\fs18\cf0\f0\charscalex100 {(i)}\tab \fs12\cf0\f0\charscalex100 {La suficie
ncia de la evidencia de auditora es la medida cuantitativa de sta. La
}\par\pard\li1760\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {cantidad de e
videncia de auditora necesaria depende de la valoracin del auditor del }\par\p
ard\li1760\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {riesgo de incorreccin m
aterial, as como de la calidad de dicha evidencia de auditora. }\par\pard\li1280\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li1280\ri0\sl-226\slmult0 \*\tx1746\fs18\cf
0\f0\charscalex100 {(ii)}\tab \fs12\cf0\f0\charscalex100 {La adecuacin de la evid
encia de auditoria es la medida cualitativa de sta, es decir, su }\par\pard\li176
0\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {relevancia y fiabilidad para fu
ndamentar las conclusiones en las que se basa la opinin }\par\pard\li1760\ri0\sl226\slmult0 \fs16\cf0\f0\charscalex100 {del auditor. }\par\pard\li893\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs14\cf0\f0\chars
calex100 {(b)}\tab \fs12\cf0\f0\charscalex100 {Riesgo de auditora: riesgo de
que el auditor exprese una opinin de auditora inadecuada }\par\pard\li125
3\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {cuando los estados financier
os contienen incorrecciones materiales. El riesgo de auditora es }\par\pa
rd\li1253\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {una funcin del riesgo de
incorreccin material y del riesgo de deteccin. }\par\pard\li893\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li893\ri0\sl-226\slmult0 \*\tx1253\fs14\cf0\f0\charscalex10
0 {(c)}\tab \fs12\cf0\f0\charscalex100 {Auditor: el trmino \uc1\u8220Xauditor\u
c1\u8221X se utiliza para referirse a la persona o personas que realizan la
}\par\pard\li1253\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {auditora, norma
lmente el socio del encargo u otros miembros del equipo del encargo o, en su }\p
ar\pard\li1253\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {caso, la firma de
auditora. Cuando una NIA establece expresamente que un requerimiento ha }\par\par

d\li1253\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {de cumplirse o una r

esponsabilidad ha de asumirse por el socio del encargo, se utiliza el
}\par\pard\li1253\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {trmino \uc1\u822
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caso, los trminos \uc1\u8220Xsocio del encargo\uc1\u8221X }\par\pard\li1253\ri0\s
l-226\slmult0 \fs14\cf0\f0\charscalex100 {y \uc1\u8220Xfirma de auditora\uc1\u822
1X se entendern referidos a sus equivalentes en el sector pblico. }\par\pard\li893
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs14\c
f0\f0\charscalex100 {(d)}\tab \fs12\cf0\f0\charscalex100 {Riesgo de deteccin: rie
sgo de que los procedimientos aplicados por el auditor para reducir el }\par\par
d\li1253\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {riesgo de auditora a un n
ivel aceptablemente bajo no detecten la existencia de una incorreccin }\par\pard\
li1253\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {que podra ser material,
considerada individualmente o de forma agregada con otras }\par\pard\li1
253\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incorrecciones. }\par\pard\li
893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs1
4\cf0\f0\charscalex100 {(e)}\tab \fs12\cf0\f0\charscalex100 {Estados financieros
: presentacin estructurada de informacin financiera histrica, que incluye }\par\par
d\li1253\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {notas explicativas, cu
ya finalidad es la de informar sobre los recursos econmicos y las }\pa
r\pard\li1253\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {obligaciones de un
a entidad en un momento determinado o sobre los cambios registrados en
}\par\pard\li1253\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {ellos en un
periodo de tiempo, de conformidad con un marco de informacin financier
a }\par\pard\li1253\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {aplicable. L
as notas explicativas normalmente incluyen un resumen de las polticas conta
bles }\par\pard\li1253\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {significat
ivas y otra informacin explicativa. El trmino \uc1\u8220Xestados financieros\uc1\u
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ciera histrica: informacin relativa a una entidad determinada, expresada en }\par\
pard\li840\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {trminos financieros y
obtenida principalmente del sistema contable de la entidad, acerca de
}\par\pard\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {hechos econmico
s ocurridos en periodos de tiempo anteriores o de condiciones o }\par\
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ex100 {tambin aquellos ajustes que, a juicio del auditor, es necesario real
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i840\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {los responsables del gobi
erno de la entidad reconocen y entienden que tienen las siguientes }\p
ar\pard\li840\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {responsabilidades,

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}\par\pard\li1306\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {informacin finan
ciera aplicable, as como, en su caso, de su presentacin fiel; }\par\pard\li840\ri0
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0\charscalex100 {(ii)}\tab \fs12\cf0\f0\charscalex100 {del control interno que l
a direccin y, cuando proceda, los responsables del gobierno de }\par\pard\li1306\
ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {la entidad consideren necesari
o para permitir la preparacin de estados financieros }\par\pard\li1306\ri0
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OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA
DE }\par\pard\li2453\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD
CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li1573\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1573\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex100 {ra. El r
iesgo comprende dos componentes, descritos del siguiente modo, en las afirmacion
es: }\par\pard\li1573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1573\ri0\sl-280\sl
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Riesgo inherente: susceptibilidad de una afirmacin sobre ion tipo de transaccin, s
aldo }\par\pard\li2053\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {contable u
otra revelacin de informacin a una incorreccin que pudiera ser material, }\par\par
d\li2053\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {ya sea individualmente o
de forma agregada con otras incorrecciones, antes de tener en }\par\pard\li2053
\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {cuenta los posibles controles co
rrespondientes. }\par\pard\li1573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1573\r
i0\sl-266\slmult0 \*\tx2053\fs14\cf0\f0\charscalex100 {(ii)}\tab \fs12\cf0\f0\ch
arscalex100 {Riesgo de control: riesgo de que una incorreccin que pudiera existir
en una afirmacin }\par\pard\li2053\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100
{sobre un tipo de transaccin, saldo contable u otra revelacin de infor
macin, y que }\par\pard\li2053\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {p
udiera ser material, ya sea individualmente o de forma agregada con o
tras }\par\pard\li2053\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {incorrecci
ones, no sea prevenida, o detectada y corregida oportunamente, por el siste-}\pa
r\pard\li2053\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {ma de control inter
no de la entidad. }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213
\ri0\sl-253\slmult0 \fs10\cf0\f0\charscalex100 {(o) Responsables del gobierno
de la entidad: persona o personas u organizaciones (por ejemplo, }\pa
r\pard\li1573\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {una sociedad que
acta como administrador fiduciario) con responsabilidad en la supervisin }\pa
r\pard\li1573\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {de la direccin est
ratgica de la entidad y con obligaciones relacionadas con la rendicin de
}\par\pard\li1573\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {cuentas de la
entidad. Ello incluye la supervisin del proceso de informacin financier
a. En }\par\pard\li1573\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {algunas
entidades de determinadas jurisdicciones, ios responsables del gobierno de la en
tidad }\par\pard\li1573\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {pueden in
cluir miembros de la direccin, por ejemplo los miembros ejecutivos del consejo de
}\par\pard\li1573\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {administracin d
e una empresa del sector pblico o privado o un propietario-gerente. }\par\pard\li
613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-280\slmult0 \fs12\cf0\f0\
charscalex100\b {Requerimientos }\b0 \par\pard\li613\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li613\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100\b {Requerimientos
de tica relativos a la auditora de estados financieros }\b0 \par\pard\li613\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-226\slmult0 \*\tx1200\fs14\cf0\f0\
charscalex100 {12.}\tab \fs12\cf0\f0\charscalex100 {El auditor cumplir los requer
imientos de tica, incluidos los relativos a la independencia, aplicables }\par\pa
rd\li1213\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {a los encargos de audit
ora de estados financieros. (Ref: Apartados A14-A1}\fs16\cf0\f0\charscalex100\i {
7)}\i0 \par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\sl
mult0 \fs12\cf0\f0\charscalex100\b {Escepticismo profesional }\b0 \par\pard\li61
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-226\slmult0 \*\tx1200\fs16\
cf0\f0\charscalex100 {13.}\tab \fs14\cf0\f0\charscalex100 {El auditor planificar
y ejecutar la auditora con escepticismo profesional, reconociendo que pueden }\par
\pard\li1213\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {darse circunstancias
que supongan que los estados financieros contengan incorrecciones materiales. }
\par\pard\li1213\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {(Ref: Apartados
A18-A22) }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-280
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\f0\charscalex100 {14.}\tab \fs10\cf0\f0\charscalex100 {El auditor aplicar su

juicio profesional en la planificacin y ejecucin de la auditora de esta
dos }\par\pard\li1213\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {financieros
. (Ref: Apartados A23-A27) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\
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mult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y
REALIZACIN DE LA AUDITORA DE }\par\pard\li2453\ri0\sl-240\slmult0 \fs12\cf0\f0\ch
arscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li
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{y }\fs16\cf0\f0\charscalex100\b {adecuada }\b0 \fs16\cf0\f0\charscalex100 {y }
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alex100 {15.}\tab \fs14\cf0\f0\charscalex100 {Con el fin de alcanzar una segurid
ad razonable, el auditor obtendr evidencia de auditora suficiente }\par\pard\li122
6\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {y adecuada para reducir el
riesgo de auditora a un nivel aceptablemente bajo y, en consecuencia, }\par\
pard\li1226\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {para permitirle alcan
zar conclusiones razonables en las que basar su opinin. (Ref: Apartados A28-}\par
\pard\li1226\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A52) }\par\pard\li62
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \fs12\cf0\f0\ch
arscalex100\b {Realizacin de la auditora de conformidad con las NIA }\b0 \par\pard
\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-226\slmult0 \fs16\cf0\
f0\charscalex100\i {Cumplimiento de las NIA aplicables a la auditora }\i0 \par\pa
rd\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-240\slmult0 \*\tx120
0\fs14\cf0\f0\charscalex100 {16.}\tab \fs10\cf0\f0\charscalex100 {El auditor c
umplir todas las NIA aplicables a la auditora. Una NIA es aplicable a
la auditora }\par\pard\li1226\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {cu
ando la NIA est en vigor y concurren las circunstancias a las que se
refiere la NIA. (Ref: }\par\pard\li1226\ri0\sl-240\slmult0 \fs14\cf0\f0\cha
rscalex100 {Apartados A53-A57) }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par
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14\cf0\f0\charscalex100 {El auditor conocer el texto completo de la NIA, incluida
s la gua de aplicacin y otras anotaciones }\par\pard\li1226\ri0\sl-253\slmult0 \fs
10\cf0\f0\charscalex100 {explicativas, con el fin de comprender sus objet
ivos y aplicar sus requerimientos adecuadamente. }\par\pard\li1226\ri0\sl-2
40\slmult0 \fs14\cf0\f0\charscalex100 {(Ref: Apartados A58-A66) }\par\pard\li626
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f0\f0\charscalex100 {18.}\tab \fs10\cf0\f0\charscalex100 {El auditor no manife
star en el informe de auditora haber cumplido con los requerimientos de las
}\par\pard\li1226\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {NIA a no ser q
ue haya cumplido con los requerimientos de la presente NIA y los de todas las de
ms }\par\pard\li1226\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {NIA aplicable
s a la auditora. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0
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on el fin de alcanzar los objetivos globales del auditor, ste seguir los objetivos
mencionados en }\par\pard\li1226\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100
{cada NIA aplicable, al planificar y ejecutar la auditora, teniendo en cuenta las
relaciones existentes }\par\pard\li1226\ri0\sl-253\slmult0 \fs14\cf0\f0\charsca
lex100 {entre las NIA, con la finalidad de: (Ref: Apartados A67-A69) }\par\pard\
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es necesario algn procedimiento de auditora adicional a los exigidos po
r las }\par\pard\li1560\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {NIA para
alcanzar los objetivos establecidos en ellas; y (Ref: ApartadoA70) }\par\pard\l
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os de }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {las NIA sa
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\par\pard\li960\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {Apartados A72-A73
) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*
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stancias excepcionales, el auditor puede considerar necesario no cumplir un requ
erimiento }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {aplica
ble de una NIA. En dichas circunstancias, el auditor aplicar procedimie
ntos de auditora }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{alternativos para alcanzar el objetivo de dicho requerimiento. Es previsible q
ue la necesidad de que }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
ex100 {el auditor no cumpla un requerimiento aplicable surja nicamente cuando el
requerimiento consista }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
ex100 {en la aplicacin de un determinado procedimiento y, en las circunstancias e
specficas de la auditora, }\par\pard\li600\ri0\sl-240\slmult0 \fs12\cf0\f0\charsca
lex100 {dicho procedimiento no resulte efectivo para alcanzar el objetivo del re
querimiento. (Ref: Apartado }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {A74) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
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f0\f0\charscalex100 {22.}\tab \fs12\cf0\f0\charscalex100 {En el caso de que un o
bjetivo de una NIA aplicable no pueda alcanzarse, el auditor evaluar si ello le }
\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {impide alcanzar s
us objetivos globales y, en consecuencia, si requiere que el auditor, de conform
idad }\par\pard\li600\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {con las NI
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\fs14\cf0\f0\charscalex100 {financiera diseado para satisfacer: }\par\pard\li600\
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\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {decir, \uc1\u8220Xestados
financieros con fines generales\uc1\u8221X); o }\par\pard\li600\ri0\sl-213\slmul
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anciera de unos usuarios especficos (es decir, \uc1\u8220Xestados }\par\pard\li96
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as de informacin }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
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0 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\p
ar\pard\li1853\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LA
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anciera aplicable tambin determinan lo que }\par\pard\li613\ri0\sl-240\slmul
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OBJETIVOS GLOBAL
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d\li640\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {elementos que indiquen qu
e los miembros del equipo del encargo han incumplido los requerimientos }\par\pa
rd\li640\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {de tica, y alcanzar una
conclusin sobre el cumplimiento de los requerimientos de independencia }
\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {aplicables al enc
argo de auditora.}{\super \fs10\up2\cf0\f0\charscalex100 {12}}\fs14\cf0\f0\charsc
alex100 { La NIA 220 reconoce que el equipo del encargo est facultado }\par\pard\
li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {para confiar en el siste
ma de control de calidad de la firma de auditora para cumplir sus }\p
ar\pard\li640\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {responsabilidades
relativas a los procedimientos de control de calidad aplicables a un dete
rminado }\par\pard\li640\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {encargo
de auditora, salvo que la informacin proporcionada por la firma de auditora u otras
partes }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sugieran
lo contrario. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl
-266\slmult0 \fs14\cf0\f0\charscalex100\b {Escepticismo profesional}\b0 \fs14\cf
0\f0\charscalex100 { (Ref: Apartado 15) }\par\pard\li40\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li40\ri0\sl-186\slmult0 \*\tx640\fs16\cf0\f0\charscalex100 {A18.
}\tab \fs14\cf0\f0\charscalex100 {El escepticismo profesional implica una especi
al atencin, por ejemplo, a: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li640\ri0\sl-173\slmult0 \*\tx973\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs14\cf0\f0\charscalex100 {La evidencia de auditora que contradiga otra evidenci
a de auditora obtenida. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
640\ri0\sl-280\slmult0 \*\tx973\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
6\cf0\f0\charscalex100 {La informacin que cuestione la fiabilidad de los
documentos y las respuestas a las }\par\pard\li973\ri0\sl-226\slmult0 \fs14
\cf0\f0\charscalex100 {indagaciones que vayan a utilizarse como evidencia de aud
itora. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-280\sl
mult0 \*\tx973\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscal
ex100 {Las condiciones que puedan indicar un posible fraude. }\par\pard\li640\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-186\slmult0 \*\tx973\fs16\cf0\f
0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {Las circunstancias
que sugieran la necesidad de aplicar procedimientos de auditora adicionales }\pa
r\pard\li973\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {a los requeridos por
las NIA. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-320\slmult0 \*\tx266\fs10\cf0\f0\charscalex100 {9}\tab \fs14\cf0\f0\ch
arscalex100 {Norma Internacional de Control de Calidad (NICC) 1, \uc1\u8220XCont
rol de calidad en las firmas de auditora que }\par\pard\li266\ri0\sl-186\slmult0
\fs10\cf0\f0\charscalex100 {realizan auditoras y revisiones de estados fina
ncieros, as como otros encargos que proporcionan un }\par\pard\li266\ri0\s
l-186\slmult0 \fs16\cf0\f0\charscalex100 {grado de seguridad y servicios relacio

nados\uc1\u8221X. }\par\pard\li13\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100

{10}\fs16\cf0\f0\charscalex100 { NIA 220, \uc1\u8220XControl de calidad de la a
uditora de estados financieros\uc1\u8221X, apartado 2. }\par\pard\li0\ri0\sl-240\
slmult0 \fs12\cf0\f0\charscalex100 {11}\fs16\cf0\f0\charscalex100 { NICC 1, apa
rtados 20-25. }\par\pard\li0\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {12}\
fs16\cf0\f0\charscalex100 { NIA 220, apartados 9-11. }\par\pard\sect\sectd\sbkn
one\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\cols2\colno1\colw3293\colsr-0
\colno2\colw4786\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\i {N
IA 200}\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-333\slmult0 \fs16\cf0\f0\charscalex100 {118 }\par\pard\sect\sectd\sbknone\pgwsx
n8733\pghsxn13600\marglsxn520\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pgh
sxn13600\marglsxn506\margrsxn133\margtsxn666\margbsxn186\pard\li866\ri0\sl-293\s
lmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE
Y REALIZACIN DE LA AUDITORA DE }\par\pard\li1880\ri0\sl-240\slmult0 \fs12\cf0\f0\c
harscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\pard\l
i40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \*\tx640\fs16\
cf0\f0\charscalex100 {A19. }\tab \fs12\cf0\f0\charscalex100 {El mantenimiento
del escepticismo profesional durante toda la auditora es necesario para
que el }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {audito
r, por ejemplo, reduzca los riesgos de: }\par\pard\li640\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs16\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs14\cf0\f0\charscalex100 {Pasar por alto circunstancias inusuale
s. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-240\slmul
t0 \*\tx1000\fs14\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs12\cf0\f0\charscalex
100 {Generalizar en exceso al alcanzar conclusiones a partir de los he
chos observados en la }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {auditora. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\
ri0\sl-200\slmult0 \*\tx1000\fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\c
f0\f0\charscalex100 {Utilizar hiptesis inadecuadas en la determinacin de la natura
leza, el momento de realizacin }\par\pard\li1000\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {y la extensin de los procedimientos de auditora y en la evaluacin de
sus resultados. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\
sl-213\slmult0 \*\tx640\fs16\cf0\f0\charscalex100 {A20. }\tab \fs12\cf0\f0\char
scalex100 {El escepticismo profesional es necesario para realizar una ev
aluacin crtica de la evidencia de }\par\pard\li640\ri0\sl-240\slmult0 \fs12\c
f0\f0\charscalex100 {auditora, lo que implica cuestionar la evidencia de
auditora contradictoria y la fiabilidad de los }\par\pard\li640\ri0\sl-240\
slmult0 \fs14\cf0\f0\charscalex100 {documentos y las respuestas a indagaciones,
as como de otra informacin obtenida de la direccin y }\par\pard\li640\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {de los responsables del gobierno de la
entidad. Asimismo, implica atender a la suficiencia y }\par\pard\li640\ri
0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {adecuacin de la evidencia de auditora
obtenida teniendo en cuenta las circunstancias; por ejemplo, }\par\pard\li640\r
i0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {en caso de que existan factores de
riesgo de fraude y se disponga de un solo documento, susceptible }\par\pard\li6
40\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {de fraude por su naturalez
a, como nica evidencia justificativa de una cifra material en los estados }
\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financieros. }\pa
r\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx6
40\fs16\cf0\f0\charscalex100 {A21. }\tab \fs14\cf0\f0\charscalex100 {El auditor
puede aceptar que los registros y documentos son autnticos, salvo que tenga moti
vos para }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {creer l
o contrario. Sin embargo, el auditor debe plantearse la fiabilidad de la informa
cin que va a ser }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
utilizada como evidencia de auditora.}{\super \fs12\up3\cf0\f0\charscalex100 {13}
}\fs16\cf0\f0\charscalex100 { En casos de duda sobre la fiabilidad de la informa
cin o de }\par\pard\li640\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {existenc
ia de indicios de posible fraude (por ejemplo, si las condiciones ide
ntificadas durante la }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charsca

lex100 {realizacin de la auditora llevan al auditor a pensar que un documento pued

e no ser autntico o que }\par\pard\li640\ri0\sl-240\slmult0 \fs12\cf0\f0\charscal
ex100 {pueden haber sido falsificados los trminos de un documento), las
NIA requieren que el auditor }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\
f0\charscalex100 {investigue con ms detalle y determine las modificaciones
o los procedimientos de auditora }\par\pard\li640\ri0\sl-226\slmult0 \fs14\
cf0\f0\charscalex100 {adicionales necesarios para resolver la cuestin.}{\super \f
s12\up2\cf0\f0\charscalex100 {14}}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li40\ri0\sl-213\slmult0 \*\tx640\fs16\cf0\f0\charscalex100 {A22. }\tab \
fs12\cf0\f0\charscalex100 {No puede esperarse que el auditor no tenga en
cuenta su experiencia previa sobre la honestidad e }\par\pard\li640\ri0
\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {integridad de la direccin y de
los responsables del gobierno de la entidad. No obstante, la }\par\pard
\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {conviccin de que la direccin
y los responsables del gobierno de la entidad son honestos e ntegros }\par\pard\
li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {no exime al auditor de
la necesidad de mantener un escepticismo profesional ni le permite }\pa
r\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {conformarse con evid
encia de auditora que no sea convincente para la obtencin de una seguridad }\par\p
ard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {razonable. }\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs12\cf0\f0\charscalex100 {13}\fs16\c
f0\f0\charscalex100 { ISA 500, \uc1\u8220XEvidencia de auditora,\uc1\u8221X apar
tados 7-9. }\par\pard\li0\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {14}\fs1
4\cf0\f0\charscalex100 { NIA240, apartado 13; NIA 500, apartado 11; NIA 505, \u
c1\u8220XConfirmaciones externas\uc1\u8221X, apartados 10-11 y 16. }\par\pard\se
ct\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\cols2\colno1\col
w6200\colsr-0\colno2\colw1893\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li3293\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100 {119 }\par\column\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charsc
alex100\i {NIA 200}\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margl
sxn506\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\ma
rgrsxn133\margtsxn666\margbsxn186\pard\li1133\ri0\sl-306\slmult0 \fs12\cf0\f0\ch
arscalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDI
TORA DE }\par\pard\li2146\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMI
DAD CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li306\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100\b {Juic
io profesional}\b0 \fs14\cf0\f0\charscalex100 { (Ref: Apartado 16) }\par\pard\li
306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0 \*\tx906\fs16
\cf0\f0\charscalex100 {A23. }\tab \fs12\cf0\f0\charscalex100 {El juicio profe
sional es esencial para realizar una auditora adecuadamente. Esto se de
be a que la }\par\pard\li906\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {i
nterpretacin de los requerimientos de tica aplicables y de las NIA, as
como las decisiones }\par\pard\li906\ri0\sl-240\slmult0 \fs12\cf0\f0\charscale
x100 {informadas que son necesarias durante toda la auditora no son posibles sin
aplicar a los hechos y a }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charsc
alex100 {las circunstancias el conocimiento y la experiencia relevantes. El juic
io profesional es necesario, en }\par\pard\li906\ri0\sl-253\slmult0 \fs14\cf0\f0
\charscalex100 {especial, en relacin con las decisiones a tomar sobre: }\par\pard
\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1266\
fs16\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {La impor
tancia relativa y el riesgo de auditora. }\par\pard\li906\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li906\ri0\sl-240\slmult0 \*\tx1266\fs14\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs10\cf0\f0\charscalex100 {La naturaleza, el momento de real
izacin y la extensin de los procedimientos de auditora }\par\pard\li1266\ri
0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {utilizados para cumplir los requeri

mientos de las NIA y obtener evidencia de auditora. }\par\pard\li906\ri0\sl-213\s

lmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult0 \*\tx1266\fs14\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs12\cf0\f0\charscalex100 {La evaluacin de si se h
a obtenido evidencia de auditora suficiente y adecuada y si es }\par\pa
rd\li1266\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {necesario hacer algo ms
para alcanzar los objetivos de las NIA y, de ese modo, los objetivos }\par\pard\
li1266\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {globales del auditor. }\pa
r\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\t
x1266\fs14\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {La
evaluacin de los juicios de la direccin en la aplicacin del marco de
informacin }\par\pard\li1266\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {fina
nciera aplicable a la entidad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li906\ri0\sl-200\slmult0 \*\tx1266\fs14\cf0\f0\charscalex100 {\uc1\u8226X}
\tab \fs12\cf0\f0\charscalex100 {Las conclusiones sobre la base de la evidencia
de auditora obtenida, por ejemplo, al valorar la }\par\pard\li1266\ri0\sl-240\slm
ult0 \fs14\cf0\f0\charscalex100 {razonabilidad de las estimaciones realizadas po
r la direccin al preparar los estados financieros. }\par\pard\li306\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \*\tx906\fs14\cf0\f0\charscale
x100 {A24. }\tab \fs14\cf0\f0\charscalex100 {Lo que caracteriza el juicio profe
sional que se espera de un auditor es el hecho de que sea aplicado }\par\pard\li
906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {por un auditor cuya forma
cin prctica, conocimientos y experiencia facilitan el desarrollo de las }
\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {competencias nece
sarias para alcanzar juicios razonables. }\par\pard\li306\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li306\ri0\sl-200\slmult0 \*\tx906\fs14\cf0\f0\charscalex100 {A25
. }\tab \fs12\cf0\f0\charscalex100 {La aplicacin del juicio profesional en un ca
so concreto se basa en los hechos y en las circunstancias }\par\pard\li906\ri0\s
l-240\slmult0 \fs12\cf0\f0\charscalex100 {que el auditor conoce. La realizacin de
consultas sobre cuestiones complejas o controvertidas en el }\par\pard\li906\ri
0\sl-226\slmult0 \fs10\cf0\f0\charscalex100 {transcurso de la auditora, tanto
dentro del propio equipo del encargo como entre el equipo del }\par\
pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {encargo y otros al niv
el adecuado, dentro o fuera de la firma de auditora, tal como requiere la NIA }\p
ar\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {220,}{\super \fs12\
up3\cf0\f0\charscalex100 {15}}\fs14\cf0\f0\charscalex100 { facilita al auditor l
a formacin de juicios razonables y fundados. }\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-200\slmult0 \*\tx906\fs14\cf0\f0\charscalex100 {
A26. }\tab \fs10\cf0\f0\charscalex100 {El juicio profesional se puede eval
uar considerando si refleja una aplicacin competente de los }\par\pard\li
906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {principios de auditora y d
e contabilidad y si, por una parte, es adecuado teniendo en cuenta l
os }\par\pard\li906\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {hechos y las
circunstancias conocidos por }\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-253\slmult0 \fs12\cf0\f
0\charscalex100 {15}\fs14\cf0\f0\charscalex100 { NIA 220, apartado 18. }\par\par
d\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1
\colw3573\colsr-0\colno2\colw4360\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-146\slmult0 \fs16\cf
0\f0\charscalex100\i {NIA 200 }\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \
fs16\cf0\f0\charscalex100 {120}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn136
00\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\margls
xn666\margrsxn133\margtsxn666\margbsxn186\pard\li1120\ri0\sl-306\slmult0 \fs12\c
f0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE
LA AUDITORA DE }\par\pard\li2133\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {

CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li893\ri0\sl-21

3\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100
{el auditor hasta la fecha del informe de auditora, y, por otra, es
congruente con dichos hechos y }\par\pard\li893\ri0\sl-226\slmult0 \fs16\cf
0\f0\charscalex100 {circunstancias. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li293\ri0\sl-213\slmult0 \*\tx893\fs16\cf0\f0\charscalex100 {A27. }\
tab \fs16\cf0\f0\charscalex100 {El juicio profesional necesita ser ejercido
durante toda la auditora, debiendo documentarse }\par\pard\li893\ri0\sl-24
0\slmult0 \fs12\cf0\f0\charscalex100 {adecuadamente. A este respecto, se re
quiere que el auditor prepare la documentacin de auditora }\par\pard\li893
\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {suficiente para permitir que
un auditor experimentado, sin relacin previa con la auditora, }\par\pard\
li893\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {comprenda los juicios profe
sionales significativos formulados para alcanzar conclusiones sobre cues-}\par\p
ard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {tiones significativas s
urgidas durante la realizacin de la auditora.}{\super \fs12\up2\cf0\f0\charscalex1
00 {16}}\fs16\cf0\f0\charscalex100 { El juicio profesional no debe ser }\par\par
d\li893\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {aplicado como justificacin
de decisiones que, de otra forma, no estn respaldadas por los hechos y }\par\par
d\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {circunstancias del encarg
o o por evidencia de auditora suficiente y adecuada. }\par\pard\li293\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li293\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100\b
{Evidencia de auditora suficiente }\b0 \fs16\cf0\f0\charscalex100 {y }\fs16\cf0\
f0\charscalex100\b {adecuada }\b0 \fs16\cf0\f0\charscalex100 {y }\fs16\cf0\f0\ch
arscalex100\b {riesgo de auditora }\b0 \par\pard\li293\ri0\sl-266\slmult0 \fs14\c
f0\f0\charscalex100 {(Ref: Apartados 5 y 17) }\par\pard\li293\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li293\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {Sufic
iencia y adecuacin de la evidencia de auditora }\i0 \par\pard\li293\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li293\ri0\sl-240\slmult0 \*\tx893\fs14\cf0\f0\charscalex
100 {A28. }\tab \fs14\cf0\f0\charscalex100 {La evidencia de auditora es necesari
a para fundamentar la opinin y el informe de auditora. Tiene }\par\pard\li893\ri0\
sl-240\slmult0 \fs12\cf0\f0\charscalex100 {naturaleza acumulativa y se obtiene p
rincipalmente de la aplicacin de procedimientos de auditora }\par\pard\li893\ri0\s
l-240\slmult0 \fs10\cf0\f0\charscalex100 {en el transcurso de la auditora.
No obstante, tambin puede incluir informacin obtenida de otras }\par\pard\
li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {fuentes, tales como audi
toras anteriores (siempre que el auditor haya determinado si se han }\p
ar\pard\li893\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {producido cambios
desde la anterior auditora que puedan afectar a su relevancia para la audi
tora }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {actual)}{\su
per \fs10\up3\cf0\f0\charscalex100 {17}}\fs10\cf0\f0\charscalex100 { o los pr
ocedimientos de control de calidad de la firma de auditora para la ac
eptacin y }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {contin
uidad de clientes. Adems de otras fuentes de dentro y fuera de la en
tidad, los registros }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
ex100 {contables de la entidad son una fuente importante de evidencia
de auditora. Asimismo, la }\par\pard\li893\ri0\sl-240\slmult0 \fs12\cf0\f0\cha
rscalex100 {informacin que puede ser utilizada como evidencia de auditora puede ha
ber sido preparada por un }\par\pard\li893\ri0\sl-240\slmult0 \fs12\cf0\f0\chars
calex100 {experto empleado o contratado por la entidad. La evidencia de
auditora comprende tanto la }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {informacin que sustenta y corrobora las afirmaciones de la direccin
, como cualquier informacin }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\char
scalex100 {que contradiga dichas afirmaciones. Adems, en algunos casos, l
a ausencia de informacin (por}\par\pard\li893\ri0\sl-240\slmult0 \fs10\cf0\f0
\charscalex100 {ejemplo, la negativa de la direccin a proporcionar una manife
stacin que se le haya solicitado) se }\par\pard\li893\ri0\sl-240\slmult0 \fs
12\cf0\f0\charscalex100 {utiliza por el auditor y, en consecuencia, constituye t
ambin evidencia de auditora. La mayor parte }\par\pard\li893\ri0\sl-240\slmult0 \f
s12\cf0\f0\charscalex100 {del trabajo del auditor al formarse una opinin consiste

en la obtencin y evaluacin de evidencia de }\par\pard\li893\ri0\sl-226\slmult0 \f

s16\cf0\f0\charscalex100 {auditora. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li293\ri0\sl-213\slmult0 \*\tx893\fs14\cf0\f0\charscalex100 {A29. }\t
ab \fs12\cf0\f0\charscalex100 {La suficiencia y adecuacin de la evidencia de audi
tora estn interrelaciona- das. La suficiencia es la }\par\pard\li893\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {medida cuantitativa de la evidencia de auditora
. La }\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li28
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li280\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {16}\fs16\cf0\f0
\charscalex100 { NIA 230, apartado 8. }\par\pard\li280\ri0\sl-266\slmult0 \fs12
\cf0\f0\charscalex100 {17}\fs16\cf0\f0\charscalex100 { NIA 315, \uc1\u8220XIden
tificacin y valoracin de los riesgos de incorreccin material mediante el conocimien
to }\par\pard\li546\ri0\sl-173\slmult0 \fs14\cf0\f0\charscalex100 {de la entidad
y de su entorno\uc1\u8221X, apartado 9. }\par\pard\sect\sectd\sbknone\pgwsxn873
3\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw6453\colsr-0\colno2\colw1
480\pard\li3546\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3546\ri0\sl-333\slmult0
\fs16\cf0\f0\charscalex100 {121}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\i {NIA 200}\i0 \par
\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sec
t\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margb
sxn186\pard\li1133\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOB
ALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\li2146\ri
0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS INTERNAC
IONALES DE AUDITORA }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\
ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {cantidad necesaria de evidencia d
e auditora depende de la valoracin del auditor del riesgo de que }\par\pard\li906\
ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {existan incorrecciones (cuanto
mayores sean los riesgos valorados, mayor evidencia de auditora }\par\pa
rd\li906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {podr ser requerida), a
s como de la calidad de dicha evidencia de auditora (cuanto mayor sea
la }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {calidad, men
or ser la cantidad requerida). Sin embargo, la obtencin de ms evidencia de auditora,
}\par\pard\li906\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {puede no compen
sar su baja calidad. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li30
6\ri0\sl-213\slmult0 \*\tx906\fs14\cf0\f0\charscalex100 {A30. }\tab \fs12\cf0\f
0\charscalex100 {La adecuacin es la medida cualitativa de la evidencia d
e auditora, es decir, su relevancia y }\par\pard\li906\ri0\sl-240\slmult0 \
fs14\cf0\f0\charscalex100 {fiabilidad para fundamentar las conclusiones en las q
ue se basa la opinin del auditor. La fiabilidad }\par\pard\li906\ri0\sl-240\slmul
t0 \fs10\cf0\f0\charscalex100 {de la evidencia se ve afectada por su nat
uraleza y procedencia, y depende de las circunstancias }\par\pard\li906\r
i0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {concretas en las que se obtiene. }
\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \
*\tx906\fs14\cf0\f0\charscalex100 {A31. }\tab \fs10\cf0\f0\charscalex100 {La d
eterminacin de si se ha obtenido evidencia de auditora suficiente y adecu
ada para reducir el }\par\pard\li906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscal
ex100 {riesgo de auditora a un nivel aceptablemente bajo, y en consecue
ncia, para permitir al auditor }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0
\f0\charscalex100 {alcanzar conclusiones razonables en las que basar su opinin es
una cuestin de juicio profesional. }\par\pard\li906\ri0\sl-240\slmult0 \fs12\cf0
\f0\charscalex100 {La NIA 500 y otras NIA aplicables establecen requerim
ientos y proporcionan orientaciones }\par\pard\li906\ri0\sl-240\slmult0 \fs12
\cf0\f0\charscalex100 {adicionales aplicables durante toda la auditora en relacin
con las consideraciones del auditor acerca }\par\pard\li906\ri0\sl-240\slmult0 \
fs14\cf0\f0\charscalex100 {de la obtencin de evidencia de auditora suficiente y ad
ecuada. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\
slmult0 \fs16\cf0\f0\charscalex100\i {Riesgo de auditora }\i0 \par\pard\li306\ri0

\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \*\tx906\fs14\cf0\f0

\charscalex100 {A32. }\tab \fs10\cf0\f0\charscalex100 {El riesgo de auditora e
s funcin del riesgo de incorreccin material y del riesgo de deteccin. La
}\par\pard\li906\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {valoracin de lo
s riesgos se basa en los procedimientos de auditora aplicados para obt
ener }\par\pard\li906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {informacin
necesaria con dicho propsito y en la evidencia obtenida durante toda la au
ditora. La }\par\pard\li906\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {valor
acin de riesgos es una cuestin de juicio profesional, ms que una cuestin que pueda m
edirse }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {con preci
sin. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmu
lt0 \*\tx906\fs14\cf0\f0\charscalex100 {A33. }\tab \fs14\cf0\f0\charscalex100 {
A efectos de las NIA, el riesgo de auditora no incluye el riesgo de que el audito
r pueda expresar la }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex1
00 {opinin de que los estados financieros contienen incorrecciones materiales cua
ndo no es as. Por lo }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex1
00 {general, este riesgo es insignificante. Adems, el riesgo de auditora
es un trmino tcnico }\par\pard\li906\ri0\sl-240\slmult0 \fs10\cf0\f0\charscale
x100 {relacionado con el proceso de la auditora, y no se refiere a los ri
esgos de la actividad del auditor, }\par\pard\li906\ri0\sl-240\slmult0 \fs10
\cf0\f0\charscalex100 {como prdidas por litigios, publicidad desfavorable u
otros hechos que puedan surgir relacionados }\par\pard\li906\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {con la auditora de estados financieros. }\par\p
ard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs16\c
f0\f0\charscalex100 {Riesgos de incorreccin material }\par\pard\li306\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\slmult0 \*\tx906\fs16\cf0\f0\charsca
lex100 {A34. }\tab \fs14\cf0\f0\charscalex100 {Los riesgos de incorreccin materi
al pueden estar relacionados con: }\par\pard\li933\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li933\ri0\sl-280\slmult0 \fs14\cf0\f0\charscalex100 {
\uc1\u
8226X los estados financieros en su conjunto; y }\par\pard\sect\sectd\sbknone\pg
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2\colw4360\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li266\ri0\sl-186\slmult0 \fs16\cf0\f0\charscalex100\i {NIA 2
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0 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\p
ar\pard\li1226\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LA
S NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li600\ri0\sl-253\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u82
26X}\tab \fs16\cf0\f0\charscalex100 {las afirmaciones sobre determinados tipos d
e transacciones, saldos contables e informacin }\par\pard\li973\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {a revelar. }\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx600\fs16\cf0\f0\charscalex100 {A35. }
\tab \fs12\cf0\f0\charscalex100 {Los riesgos de incorreccin material en los
estados financieros en su conjunto se refieren a los }\par\pard\li600\
ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {riesgos de incorreccin material qu
e conciernen de manera generalizada a los estados financieros }\par\pard\li600\r
i0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {en su conjunto y que afectan poten
cialmente a muchas de las afirmaciones. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx600\fs14\cf0\f0\charscalex100 {A36. }\
tab \fs10\cf0\f0\charscalex100 {Los riesgos de incorreccin material en las
afirmaciones se valoran con el fin de determinar la }\par\pard\li600\ri0
\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {naturaleza, momento de realizacin
y extensin de los procedimientos de auditora posteriores }\par\pard\li600\
ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {necesarios para obtener evidencia
de auditora suficiente y adecuada. Dicha evidencia permite al }\par\pard\li600\r
i0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {auditor expresar una opinin sobre
los estados financieros con un nivel de riesgo de auditora }\par\pard\
li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {aceptablemente bajo. Los au
ditores utilizan distintos enfoques para lograr el objetivo de valorar }\par\p
ard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {los riesgos de incorrec
cin material. Por ejemplo, el auditor puede utilizar un modelo que exprese }\par\
pard\li600\ri0\sl-240\slmult0 \fs10\cf0\f0\charscalex100 {la relacin general e
ntre los componentes del riesgo de auditora en trminos matemticos para }\
par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {alcanzar un nivel
aceptable de riesgo de deteccin. Algunos auditores encuentran de utili
dad }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dicho modelo
en la planificacin de los procedimientos de auditora. }\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx600\fs14\cf0\f0\charscalex
100 {A37. }\tab \fs14\cf0\f0\charscalex100 {Los riesgos de incorreccin mater
ial en las afirmaciones tienen dos componentes: el riesgo }\par\pard\li6
00\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {inherente y el riesgo de contr
ol. El riesgo inherente y el riesgo de control son riesgos de la entidad }\par\p
ard\li600\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {y existen con independe
ncia de la auditora de los estados financieros. }\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx600\fs14\cf0\f0\charscalex100 {A
38. }\tab \fs12\cf0\f0\charscalex100 {El riesgo inherente es ms elevado pa
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\li293\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A41. La NIA 315 establ
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l aplicar a los }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
hechos y circunstancias de la entidad los requerimientos del marco de
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era aplicable. Adicionalmente, numerosas partidas de los estados financi
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itas decisiones o valoraciones subjetivas o cierto grado de incertidumbre, }\par
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s interpretaciones o juicios aceptables. En consecuencia, algunas }\par\pard\li9
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a intencionada o no, toda la informacin que sea relevante para la }\par
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stados financieros o que haya solicitado el auditor. En }\par\pard\li125
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ar\pard\li1253\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LA
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alex100 {La oportunidad de la informacin financiera y el equilibrio entre el cost
o y el beneficio }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
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ste que implique no son un fundamento vlido para que }\par\pard\li600\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {el auditor omita un procedimiento de auditora
para el que no existan procedimientos }\par\pard\li600\ri0\sl-240\slmult0 \fs14
\cf0\f0\charscalex100 {alternativos, o para que se conforme con evidencia
de auditora que no llegue a ser }\par\pard\li600\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {convincente. Una planificacin adecuada permite disponer
de tiempo y recursos }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {suficientes para la realizacin de la auditora. No obstante, la
relevancia de la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {informacin, y, por lo tanto, su valor tiende a disminuir con el transcurso del
tiempo, }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {por lo
que hay que alcanzar un equilibrio entre la fiabilidad de la informac
in y su}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {coste. E
sto se reconoce en ciertos marcos de informacin financiera (vase, por }\p
ar\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ejemplo, el \uc1\
u8220XMarco para la preparacin y presentacin de estados financieros\uc1\u82
21X del }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {IASB).
En consecuencia, los usuarios de los estados financieros esperan que el auditor
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {se forme una
opinin sobre los estados financieros en un plazo de tiempo y con un}\par\
pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {coste razonables, reco
nociendo que no es factible tener en cuenta toda la informacin}\par\pard\li600\ri
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stin de manera exhaustiva bajo la hiptesis de que }\par\pard\li600\ri0\sl-240\slmu
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ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A49. En consecuencia, es necesari
o que el auditor: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\r
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\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-240\slmult0 \
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}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorreccin mate
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}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0
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de auditora aplicados en funcin de las circunstancias, de la }\par\pard\li
626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {suficiencia y adecuacin de la
evidencia de auditora obtenida como re }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmu
lt0 \*\tx280\fs10\cf0\f0\charscalex100 {22}\tab \fs12\cf0\f0\charscalex100 {NIA
330; NIA 500; NIA 520, \uc1\u8220XProcedimientos analticos\uc1\u8221X; NIA 530, \
uc1\u8220XMuestreo de auditora\uc1\u8221X.}\par\pard\li0\ri0\sl-240\slmult0 \*\tx
280\fs10\cf0\f0\charscalex100 {23}\tab \fs12\cf0\f0\charscalex100 {NIA 550, \uc1
\u8220XPartes vinculadas\uc1\u8221X}\par\pard\li0\ri0\sl-280\slmult0 \*\tx280\fs
10\cf0\f0\charscalex100 {24}\tab \fs12\cf0\f0\charscalex100 {NIA 250 \uc1\u8220X
Consideracin de las disposiciones legales }\fs20\cf0\f0\charscalex100\b {y }\b0 \
fs12\cf0\f0\charscalex100 {reglamentarias en la auditora de estados financieros\u
c1\u8221X.}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\sl
mult0 \*\tx280\fs10\cf0\f0\charscalex100 {25}\tab \fs12\cf0\f0\charscalex100 {NI
A 570, \uc1\u8220XEmpresa en funcionamiento\uc1\u8221X.}\par\pard\sect\sectd\sbk
none\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3306\colsr0\colno2\colw4746\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\
b \i {NIA 200 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100\b {128}\b0 \par\pard\sect\se
ctd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpa
ge\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margbsxn186\pard\l
i560\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDIT
OR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\li1253\ri0\sl-253\slmul
t0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUD
ITORA }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-266\slm
ult0 \fs16\cf0\f0\charscalex100 {sultado de aquellos y de la idoneidad del
informe de auditora sobre la base de una }\par\pard\li586\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {evaluacin de dicha evidencia teniendo en cuenta

los objetivos globales del auditor. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\

par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\b {Realizacin de la au
ditora de conformidad con las NIA }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100\i {Naturaleza de las
NIA (Ref: Apartado 18)}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A53. Las NIA, considerada
s en su conjunto, proporcionan las normas que rigen el trabajo }\par\pard\li6
00\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del auditor para el cumpli
miento de sus objetivos globales. Las NIA tratan de las }\par\pard\li600
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsabilidades generales de
l auditor, as como de las consideraciones adicionales }\par\pard\li600\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del auditor relevantes para la
aplicacin de dichas responsabilidades a temas }\par\pard\li600\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {especficos. }\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A54. El a
lcance, la fecha de entrada en vigor y cualquier limitacin especfica a l
a }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicabilidad
de una determinada NIA se exponen claramente en la NIA Salvo}\par\pard\l
i600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {indicacin contraria en la NIA
, se permite al auditor aplicar una NIA antes de la fecha }\par\pard\li600\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {de entrada en vigor mencionada en ella
. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \f
s18\cf0\f0\charscalex100 {A55. En la realizacin de una auditora, adems de l
as NIA, el auditor puede tener que }\par\pard\li600\ri0\sl-240\slmult0 \fs
20\cf0\f0\charscalex100 {cumplir requerimientos legales o reglamentarios. L
as NIA no invalidan las }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {disposiciones legales o reglamentarias que regulan la auditora de esta
dos financieros. }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{En el caso de que dichas disposiciones difieran de las NIA, una audit
ora ejecutada }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {nic
amente de conformidad con las disposiciones legales o reglamentarias no }
\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cumplir, de forma
automtica, las NIA. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A56. El auditor tambin puede realiza
r la auditora de conformidad tanto con las NIA como}\par\pard\li600\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {con las normas de auditora de una determi
nada jurisdiccin o pas. En este caso, }\par\pard\li600\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {adems de cumplir cada una de las NIA aplicables
a la auditora, puede resultar }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {necesario que el auditor aplique procedimientos de auditora adic
ionales con el fin de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {cumplir las normas aplicables de dicha jurisdiccin o pas. }\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscale
x100 {Consideraciones especficas para auditoras en el sector pblico }\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs18\cf0\f0\charsc
alex100 {A57. Las NIA son aplicables a los encargos del sector pblico.
Sin embargo, las }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {responsabilidades del auditor del sector pblico pueden verse afectadas por el
mandato }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de audit
ora, o por las obligaciones de las entidades del sector pblico contempladas en }\p
ar\pard\li600\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {las disposiciones
legales o reglamentarias u otras disposiciones (tales como}\par\pard\li60
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {resoluciones parlamentarias,
requerimientos administrativos u rdenes ministeriales), }\par\pard\li600\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {que pueden establecer un alcance ms
amplio que el de una auditora de estados }\par\pard\li600\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {financieros de conformidad con las NIA. Dic
has responsabilidades adicionales no se }\par\pard\li600\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {tratan en las NIA. Es posible que se traten en los pr
onunciamientos de la Organizacin }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0

\charscalex100 {Internacional de Instituciones Superiores de Auditora (}\fs

16\cf0\f0\charscalex100\b \i {International Organization of }\b0 \i0 \par\pard
\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b \i {Supreme}\b0 \i0 \par\
pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\cols2\col
no1\colw6200\colsr-0\colno2\colw1840\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\
b {129}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 200 }\b0 \i0 \par\pard
\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sec
td\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn666\margbsxn18
6\pard\li573\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES D
EL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\li1266\ri0\sl-2
26\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALE
S DE AUDITORA }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl
-306\slmult0 \fs18\cf0\f0\charscalex100\b \i {Audit Institutions}\b0 \i0 \fs18\
cf0\f0\charscalex100 {) o de los emisores de normas nacionales, o en di
rectrices }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {desarr
olladas por entidades pblicas con competencia en materia de auditora del
}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sector pblico. }\
par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-186\slmult0 \fs1
6\cf0\f0\charscalex100\i {Contenido de las NIA (Ref: Apartado 19)}\i0 \par\pard\
li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {A58. Adems de los objetivos y requerimientos (los requerimientos
se expresan en las NIA }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {utilizando el futuro imperfecto), una NIA contiene orientaciones relacio
nadas con ellos }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
bajo la forma de una gua de aplicacin y otras anotaciones explicativas.
Tambin }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {puede co
ntener una introduccin en la que se proporcione el contexto relevante para }
\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {una correcta co
mprensin de la NIA, as como definiciones. En consecuencia, la }\par\pard\li
626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {totalidad del texto de una NI
A es relevante para comprender los objetivos indicados en}\par\pard\li626\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {ella y para la adecuada aplicacin de sus
requerimientos. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A59. Cuando resulta necesario, l
a gua de aplicacin y otras anotaciones explicativas }\par\pard\li626\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {proporcionan una explicacin ms detallada
de los requerimientos de una NIA y }\par\pard\li626\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {orientaciones para su aplicacin prctica. En especial, p
uede: }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\sl
mult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscal
ex100 {Explicar con ms precisin el significado de un requerimiento o su mbito de }\
par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicacin. }\par\pa
rd\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-226\slmult0 \*\tx973
\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Incluir
ejemplos de procedimientos que pueden resultar adecuados en funcin de }\par\pard
\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las circunstancias. }\par\
pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \fs18\
cf0\f0\charscalex100 {Si bien dichas orientaciones, en s mismas, no constit
uyen un requerimiento, son}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {relevantes para la adecuada aplicacin de los requerimientos de una NIA
. La gua de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplic
acin y otras anotaciones explicativas tambin pueden proporcionar informacin}\par\p
ard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de base sobre las cuest
iones tratadas en una NIA. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard

\li26\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100 {A60. Los anexos forman pa

rte de la gua de aplicacin y otras anotaciones explicativas. El }\par\pard\li626\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {propsito y la utilizacin prevista
de un anexo se explican en el cuerpo de la }\par\pard\li626\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {correspondiente NIA o en el ttulo e introducc
in del anexo. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-2
00\slmult0 \fs16\cf0\f0\charscalex100 {A61. La introduccin puede incluir, se
gn sea necesario, cuestiones tales como la }\par\pard\li626\ri0\sl-253\slmul
t0 \fs18\cf0\f0\charscalex100 {explicacin de: }\par\pard\li613\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li613\ri0\sl-226\slmult0 \*\tx973\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {El propsito y alcance de la NIA, in
cluido el modo en que la NIA est relacionada }\par\pard\li973\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {con otras NIA. }\par\pard\li626\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\
uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La materia objeto de anlisis de la NI
A. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-240\slmul
t0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex1
00 {Las respectivas responsabilidades del auditor y de otros en relacin con la ma
teria }\par\pard\li973\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {objeto de
anlisis de la NIA. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn5
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0\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 200 }\b0 \i0 \par\colu
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\fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {130}\par\
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{OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\pa
r\pard\li1240\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS
NORMAS INTERNACIONALES DE AUDITORA }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li600\ri0\sl-280\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u822
6X}\tab \fs18\cf0\f0\charscalex100 {El contexto en el que se enmarca la NIA. }\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\c
f0\f0\charscalex100 {A62. Una NIA puede incluir, en una seccin aparte titulada
\uc1\u8220XDefiniciones\uc1\u8221X, una descripcin }\par\pard\li600\ri0\sl-240\sl

mult0 \fs16\cf0\f0\charscalex100 {del significado atribuido a determinados

trminos a efectos de las NIA. Estas }\par\pard\li600\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {definiciones se proporcionan con el fin de facilita
r la aplicacin e interpretacin}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {congruentes de las NIA y no tienen como finalidad invalida
r definiciones que se }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {puedan haber establecido con otros propsitos, bien sea en las disposicio
nes legales o }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {re
glamentarias o en otras disposiciones. Salvo indicacin contraria, dichos tr
minos }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tendrn el
mismo significado en la totalidad de las NIA. El Glosario de Trminos }\p
ar\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relativos a las
Normas Internacionales emitido por el Consejo de Normas }\par\pard\li600\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Internacionales de Auditora y Enca
rgos de Aseguramiento (}\fs14\cf0\f0\charscalex100\b \i {International Auditing
and }\b0 \i0 \par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100\b \i
{Assurance Standards Board}\b0 \i0 \fs16\cf0\f0\charscalex100 {) en el Manual
de Normas Internacionales de Auditora y }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {Control de Calidad }{ }\fs14\cf0\f0\charscalex100\
b \i {(Handbook of International Standards on Auditing and Quality }\b0 \
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\b0 \i0 \fs16\cf0\f0\charscalex100 { publicado por la IFAC contiene una relacin c
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rscalex100 {en las NIA. Asimismo, incluye descripciones de otros trminos
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es facilitan la aplicacin de los requerimientos de las NIA en la auditora de }\par
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in embargo, no limitan o reducen la responsabilidad que tiene el }\par\par
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na }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entidad que p
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par\pard\li1440\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de controles; o }
\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0\sl-280\slmult0 \
*\tx1426\fs20\cf0\f0\charscalex100 {(vi)}\tab \fs18\cf0\f0\charscalex100 {poco p
ersonal, del que gran parte desempea un amplio espectro de tareas. }\par\pard\li6
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\c
harscalex100 {Dichas caractersticas cualitativas no son exhaustivas, ni exclusiva
s de las entidades de }\par\pard\li626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscale
x100 {pequea dimensin, ni estas ltimas presentan necesariamente todas estas
}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {caractersticas. }
\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs
18\cf0\f0\charscalex100 {A65. Las consideraciones especficas para entidades de
pequea dimensin incluidas en las }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {NIA han sido desarrolladas principalmente con referencia a las en
tidades no cotizadas. }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {Sin embargo, algunas de las consideraciones pueden ser tiles en aud
itoras de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entida
des de pequea dimensin cotizadas. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li26\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {A66. Las NIA se refi
eren al propietario de una entidad de pequea dimensin que participa }\par\pard\li6

26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {en el da a da de la direccin de l

a entidad como \uc1\u8220Xpropietario- gerente\uc1\u8221X. }\par\pard\li26\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex
100\i {Objetivos establecidos en cada NIA (Ref: Apartado 21)}\i0 \par\pard\li26\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-173\slmult0 \fs18\cf0\f0\chars
calex100 {A67. Cada NIA contiene uno o varios objetivos que relacionan
los requerimientos con los }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {objetivos globales del auditor. Los objetivos de cada NIA sirven pa
ra dirigir al auditor }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {hacia el resultado que persigue la NIA, a la vez que son lo suficientement
e especficos }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para
facilitar al auditor: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
626\ri0\sl-266\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
8\cf0\f0\charscalex100 {la comprensin de lo que debe lograr y, cuando sea necesar
io, los medios }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a
decuados para ello; y }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6
26\ri0\sl-266\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18
\cf0\f0\charscalex100 {la decisin sobre la necesidad de continuar trabajando para
alcanzarlos en las }\par\pard\li986\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex1
00 {circunstancias especficas del encargo. }\par\pard\li26\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li26\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {A68. Los
objetivos deben interpretarse en el contexto de los objetivos globales del audit
or }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {establecidos
en el apartado 11 de la presente NIA. Al igual que ocurre con los }\p
ar\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {objetivos globales
del auditor, la capacidad de alcanzar un objetivo concreto tambin }\par\pard\li62
6\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {est sujeta a las limitaciones in
herentes a una auditora. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\mar
glsxn560\margrsxn133\cols2\colno1\colw3293\colsr-0\colno2\colw4746\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f
0\charscalex100\b \i {NIA 200 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100
{132}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133
\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn
666\margbsxn200\pard\li546\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {OBJETI
VOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\l
i1240\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS
INTERNACIONALES DE AUDITORA }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-293\slmult0 \fs18\cf0\f0\charscalex100 {A69. Al utilizar los obj
etivos, se requiere que el auditor tenga en cuenta las relaciones }\par
\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {existentes entre las
NIA. Esto se debe a que, como se indica en el apartado A53, las }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {NIA en algunos casos
tratan las responsabilidades generales y, en otros, la aplicacin }\par\pard\li60
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de dichas responsabilidades a t
emas especficos. Por ejemplo, esta NIA requiere que el }\par\pard\li600\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {auditor adopte una actitud de escepticism
o profesional, lo cual es necesario en todos }\par\pard\li600\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {los aspectos de la planificacin y ejecucin de
una auditora, pero no se repite como}\par\pard\li600\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {requerimiento en cada NIA. Con mayor grado de deta
lle, la NIA 315 y la NIA 330}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {contienen, entre otros, los objetivos y requerimientos refere
ntes, respectivamente, a las }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\ch

arscalex100 {responsabilidades del auditor de identificar y valorar los

riesgos de incorreccin}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {material y de disear y aplicar procedimientos de auditora posteriores para
responder }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a los
riesgos valorados. Dichos objetivos y requerimientos son aplicables durante toda
}\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {la auditora. U
na NIA que trate aspectos especficos de la auditora (por ejemplo, la }\
par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {NIA 540) puede
desarrollar el modo en que los objetivos y requerimientos de otras }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {NIA, como laNIA315
y laNIA330, deben ser aplicados en relacin con la cuestin }\par\pard\li600\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {objeto de la NIA, pero no los repi
te. As, para la consecucin del objetivo establecido }\par\pard\li600\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {en la NIA 540, el auditor tiene en cuenta los
objetivos y requerimientos de otras NIA }\par\pard\li600\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {aplicables. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Utilizacin de objetiv
os para determinar la necesidad de procedimientos de auditora }\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\f0\charscalex100 {adicionales (Ref: Apartado 21 (a)) }\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {A70. Los requerimientos de las NIA estn diseados con el pr
opsito de permitir al auditor }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {alcanzar los objetivos detallados en cada NIA y, de este modo, los
objetivos globales }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {del auditor. Se espera, por lo tanto, que una adecuada aplicacin de los reque
rimientos }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de las
NIA por parte del auditor proporcione una base suficiente para que ste alcance }
\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los objetivos.
Sin embargo, debido a que las circunstancias de los encargos de }\par\p
ard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora varan ampliame
nte y debido a que no todas estas circunstancias se pueden}\par\pard\li6
00\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {prever en las NIA, el auditor
es responsable de la determinacin de los procedimientos }\par\pard\li600\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {de auditora necesarios para cumplir l
os requerimientos de las NIA y alcanzar los }\par\pard\li600\ri0\sl-240\s
lmult0 \fs14\cf0\f0\charscalex100 {objetivos. En funcin de las circunstancias
de un encargo, pueden existir cuestiones }\par\pard\li600\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {especficas que requieran que el auditor apliqu
e procedimientos de auditora }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {adicionales a los requeridos por las NIA, con el fin de
cumplir los objetivos }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {especificados en las NIA. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100 {Utilizacin de los obj
etivos para evaluar si se ha obtenido evidencia de auditora suficiente y }
\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuada (Ref: Apar
tado 21(b)) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs16\cf0\f0\charscalex100 {A71. Se requiere que el auditor se g
ue por los objetivos para evaluar si ha obtenido }\par\pard\li600\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {evidencia de auditora suficiente y adecua
da en el contexto de sus objetivos globales. }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {Si, como resultado de esa evaluacin, el auditor conc
luye que la evidencia de auditora }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {no es suficiente y adecuada, puede seguir uno o varios de los e
nfoques siguientes para }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {cumplir el requerimiento del apartado 21(b): }\par\pard\sect\sectd\sbkno
ne\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\cols2\colno1\colw6160\colsr-0\
colno2\colw1880\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li32
66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-200\slmult0 \fs

16\cf0\f0\charscalex100 {133}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p

ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0
\fs16\cf0\f0\charscalex100\b \i {NIA 200 }\b0 \i0 \par\pard\sect\sectd\sbknone\
pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn873
3\pghsxn13600\marglsxn506\margrsxn133\margtsxn666\margbsxn200\pard\li586\ri0\sl293\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR INDEPENDI
ENTE Y REALIZACIN DE LA AUDITORA DE }\par\pard\li1293\ri0\sl-240\slmult0 \fs12\cf0
\f0\charscalex100 {CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORA }\par\p
ard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li653\ri0\sl-240\slmult0 \*\tx10
13\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {evalu
ar si, como resultado del cumplimiento de otras NIA, se ha obtenido
o se }\par\pard\li1013\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {obtendr ev
idencia de auditora adicional relevante; }\par\pard\li653\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li653\ri0\sl-266\slmult0 \*\tx1013\fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs18\cf0\f0\charscalex100 {ampliar el trabajo realizado en la apl
icacin de uno o varios requerimientos; o }\par\pard\li653\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li653\ri0\sl-280\slmult0 \*\tx1013\fs18\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs16\cf0\f0\charscalex100 {aplicar otros procedimientos que el au
ditor considere necesarios en funcin de las }\par\pard\li1013\ri0\sl-226\slmult0
\fs18\cf0\f0\charscalex100 {circunstancias. }\par\pard\li653\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li653\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {Cuando s
e prevea que ninguna de las anteriores actuaciones vaya a resultar practicable }
\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {o posible en las
circunstancias concurrentes, el auditor no podr obtener evidencia de }\par\pard\l
i653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora suficiente y adecuad
a, requirindole las NIA que determine el efecto sobre el }\par\pard\li653\ri0\sl226\slmult0 \fs18\cf0\f0\charscalex100 {informe de auditora o sobre su capacidad
para finalizar el encargo. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li53\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\i {Cumplimiento de los reque
rimientos aplicables}\i0 \par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
53\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {Requerimientos aplicables (Ref
: Apartado 22) }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl
-173\slmult0 \fs14\cf0\f0\charscalex100 {A72. En algunos casos, una NIA (y
, por lo tanto, todos sus requerimientos) puede no ser }\par\pard\li653
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicable en las circunstancias
concurrentes. Por ejemplo, si una entidad no cuenta con}\par\pard\li653\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {una funcin de auditora interna, ninguna dis
posicin de la NIA 610}{\super \fs12\up2\cf0\f0\charscalex100 {26}}\fs18\cf0\f0\ch
arscalex100 { es aplicable. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li53\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A73. En una NIA aplicabl
e, pueden existir requerimientos condicionales. Un requerimiento }\par\pard\li65
3\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de este tipo es aplicable
cuando concurren las circunstancias previstas en el }\par\pard\li653\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {requerimiento y existe la condicin.
Por lo general, el carcter condicional de un}\par\pard\li653\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {requerimiento ser explcito o implcito. Por ejemp
lo: }\par\pard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li653\ri0\sl-266\slmu
lt0 \*\tx1013\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscale
x100 {El requerimiento de expresar una opinin modificada si existe una limit
acin al }\par\pard\li1013\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {alcance}
{\super \fs12\up2\cf0\f0\charscalex100 {27}}\fs18\cf0\f0\charscalex100 { supone
un requerimiento condicional explcito. }\par\pard\li653\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li653\ri0\sl-266\slmult0 \*\tx1013\fs18\cf0\f0\charscalex100 {\uc1\
u8226X}\tab \fs16\cf0\f0\charscalex100 {El requerimiento de comunicar a los r
esponsables del gobierno de la entidad las }\par\pard\li1013\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {deficiencias significativas en el control intern
o identificadas durante la realizacin}\par\pard\li1013\ri0\sl-240\slmult0 \fs20\c
f0\f0\charscalex100 {de la auditora,}{\super \fs12\up2\cf0\f0\charscalex100 {28

}}\fs18\cf0\f0\charscalex100 { el cual depende de la existencia de dicha

s deficiencias }\par\pard\li1013\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{significativas; y el requerimiento de obtener evidencia de auditora suf
iciente y }\par\pard\li1013\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adec
uada en relacin con la presentacin y revelacin de informacin por }\par\pard\li10
13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {segmentos de conformidad con
el marco de informacin financiera aplicable,}{\super \fs12\up2\cf0\f0\charsc
alex100 {29}}\par\pard\li1013\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que
depende de si dicho marco requiere }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult
0 \*\tx280\fs10\cf0\f0\charscalex100 {26}\tab \fs12\cf0\f0\charscalex100 {NIA 61
0, \uc1\u8220XUtilizacin del trabajo de los auditores internos\uc1\u8221X.}\par\p
ard\li0\ri0\sl-253\slmult0 \*\tx280\fs10\cf0\f0\charscalex100 {27}\tab \fs12\cf0
\f0\charscalex100 {NIA 705, \uc1\u8220XOpinin modificada en el informe emitido po
r un auditor independiente\uc1\u8221X, apartado 13.}\par\pard\li0\ri0\sl-266\slm
ult0 \*\tx280\fs10\cf0\f0\charscalex100 {28}\tab \fs12\cf0\f0\charscalex100 {NIA
265, \uc1\u8220XComunicacin de las deficiencias en el control interno a los resp
onsables del gobierno }\fs18\cf0\f0\charscalex100 {y }\fs12\cf0\f0\charscalex100
{a la direccin de }\par\pard\li280\ri0\sl-160\slmult0 \fs12\cf0\f0\charscalex100
{la entidad \uc1\u8220X, apartado 9.}\par\pard\li0\ri0\sl-240\slmult0 \*\tx280\
fs10\cf0\f0\charscalex100 {29}\tab \fs12\cf0\f0\charscalex100 {NIA 501, \uc1\u82
20XEvidencia de auditora - consideraciones especificas para determinadas reas\uc1\
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i0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {OBJETIVOS GLOBALES DEL AUDITOR IND
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puede indicar que un requerimiento est condicionado por las }\par\pard\l

i626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {disposiciones legales o re
glamentarias aplicables. Por ejemplo, se puede requerir que }\par\pard\li626\ri
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uditora, }\fs14\cf0\f0\charscalex100\i {si las disposiciones legales o reglamenta
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ables as lo permiten}\i0 \fs16\cf0\f0\charscalex100\b \i {,}\b0 \i0 \fs14\cf0\
f0\charscalex100 { o se puede requerir que el auditor emprenda determin
adas }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {actuaciones
, }{ }\fs14\cf0\f0\charscalex100\i {salvo que las disposiciones legales o regla
mentarias lo prohban.}\i0 \fs18\cf0\f0\charscalex100 { Segn la }\par\pard\li626\ri
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rizacin o prohibicin por las disposiciones legales }\par\pard\li626\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {o reglamentarias puede ser explcita o implcita. }
\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs
18\cf0\f0\charscalex100 {Inaplicacin de un requerimiento (Ref: Apartado 23) }\par
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f0\f0\charscalex100 {A74. La NIA 230 establece requerimientos de documentacin e
n los casos excepcionales en}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {los que el auditor no cumpla un requerimiento aplicable.}{\su
per \fs10\up3\cf0\f0\charscalex100 {30}}\fs16\cf0\f0\charscalex100 { Las NIA
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mplimiento de un requerimiento que no sea aplicable en las circunstancia
s }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {concurrentes e
n la auditora. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl266\slmult0 \fs16\cf0\f0\charscalex100\i {Objetivo no alcanzado (Ref: Apartado 2
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lt0 \fs18\cf0\f0\charscalex100 {A75. La determinacin de si un objetivo ha
sido alcanzado es una cuestin de juicio}\par\pard\li626\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {profesional del auditor. Dicho juicio tiene en
cuenta los resultados de los }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {procedimientos de auditora aplicados en cumplimiento de lo
s requerimientos de las }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {NIA y la evaluacin del auditor sobre si se ha obtenido evide
ncia de auditora }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
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stancias }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {especfic
as del encargo para alcanzar los objetivos establecidos en las NIA. E
n}\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {consecuencia,
entre las circunstancias que pueden dar lugar a que no se alcance un
}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivo se incl
uyen aquellas que: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\
ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf
0\f0\charscalex100 {Impidan que el auditor cumpla los requerimientos aplicables
de una NIA. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl173\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\ch
arscalex100 {Tengan como resultado que no sea factible o posible que el
auditor realice }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {procedimientos de auditora adicionales u obtenga evidencia de auditora }
\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adicional tal y
como habra sido necesario con arreglo a los objetivos de }\par\pard\li9
86\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {conformidad con el apartado
21, por ejemplo, debido a una limitacin de la }\par\pard\li986\ri0\sl-240
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\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-120\slmult0 \fs14\cf0\f0\charscalex100 {1
38}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\p
ard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\margtsxn66
6\margbsxn186\pard\li1480\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO
DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\pard\li80\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li80\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li80\ri0\sl-346\slmult0 \
fs22\cf0\f0\charscalex100\b {Introduccin }\b0 \fs18\cf0\f0\charscalex100\b {Alcan

ce de esta NIA }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn

506\margrsxn133\cols2\colno1\colw640\colsr-0\colno2\colw7453\pard\li53\ri0\sl-26
6\slmult0 \fs20\cf0\f0\charscalex100 {1.}\par\column\pard\li0\ri0\sl-266\slmult0
\fs18\cf0\f0\charscalex100 {Esta Norma Internacional de Auditora (NIA) trata de
las responsabilidades que tiene }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {el auditor al acordar los trminos del encargo de auditora con la di
reccin y, cuando }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {p
roceda, con los responsables del gobierno de la entidad. Ello incluye
determinar si }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {co
ncurren ciertas condiciones previas a la auditora cuya responsabilidad correspond
e }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a la direccin y,
cuando proceda, a los responsables del gobierno de la entidad. La NIA }\par\par
d\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {220' trata de los aspectos
relacionados con la aceptacin del encargo que se encuentran}\par\pard\li13\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {bajo control del auditor. (Ref: Aparta
do Al) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn
133\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs1
8\cf0\f0\charscalex100\b {Fecha de entrada en vigor }\b0 \par\pard\sect\sectd\sb
knone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\cols2\colno1\colw653\colsr0\colno2\colw7440\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-22
6\slmult0 \fs20\cf0\f0\charscalex100 {2.}\par\column\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {Esta NIA
es aplicable a las auditoras de estados financieros correspondientes a
}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {periodos iniciado
s a partir del 15 de diciembre de 2009. }\par\pard\sect\sectd\sbknone\pgwsxn8733
\pghsxn13600\marglsxn506\margrsxn133\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li53\ri0\sl-213\slmult0 \fs22\cf0\f0\charscalex100\b {Objetivo }\b0 \par\pa
rd\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\cols2\colno
1\colw653\colsr-0\colno2\colw7440\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li53\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {3.}\par\column\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscal
ex100 {El objetivo del auditor es aceptar o continuar con un encargo de auditora n
icamente }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuando se
haya acordado la premisa sobre la que la auditora se va a realizar mediante: }\p
ar\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \*\tx
360\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {la determina
cin de si concurren las condiciones previas a una auditora; y }\par\pard\li26\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \*\tx360\fs18\cf0\f0\c
harscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {la confirmacin de que existe u
na comprensin comn por parte del auditor y de }\par\pard\li360\ri0\sl-253\slmult0
\fs16\cf0\f0\charscalex100 {la direccin y, cuando proceda, de los responsa
bles del gobierno de la entidad}\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {acerca de los trminos del encargo de auditora. }\par\pard\sect
\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\pard\li53\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs22\cf0\f0\charscalex100
\b {Definiciones }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn506\margrsxn133\cols2\colno1\colw653\colsr-0\colno2\colw7440\pard\li53\ri0\sl213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex10
0 {4.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\
slmult0 \fs18\cf0\f0\charscalex100 {A efectos de las NIA, el siguiente trm
ino tiene el significado que figura a }\par\pard\li0\ri0\sl-240\slmult0 \f
s20\cf0\f0\charscalex100 {continuacin: }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {Condiciones previ
as a la auditora: utilizacin por la direccin de un marco de }\par\pard\li0
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera aceptable
para la preparacin de los estados financieros y }\par\pard\li0\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {conformidad de la direccin y, cuando proceda,
de los responsables del gobierno de la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {entidad, con la premisa}{\super \fs12\up3\cf0\f0\charscale
x100 {2}}\fs18\cf0\f0\charscalex100 { sobre la que se realiza una auditora. }\par

\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsxn133\pard\li2
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\s
l-146\slmult0 \*\tx280\fs10\cf0\f0\charscalex100 {1}\tab \fs12\cf0\f0\charscalex
100 {NIA 220, \uc1\u8220XControl de calidad de la auditora de estados financieros
\uc1\u8221X.}\par\pard\li0\ri0\sl-266\slmult0 \*\tx280\fs10\cf0\f0\charscalex100
{2}\tab \fs12\cf0\f0\charscalex100 {NIA 200, \uc1\u8220XObjetivos globales del
auditor independiente y realizacin de la auditora de conformidad con las Normas }\
par\pard\li280\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {Internacionales de
Auditora\uc1\u8221X, apartado 13.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn
13600\marglsxn506\margrsxn133\cols2\colno1\colw6200\colsr-0\colno2\colw1893\pard
\li3306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3306\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3306\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b {139}\b0 \par\
column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 210
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn506\margrsx
n133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\marg
tsxn666\margbsxn226\cols2\colno1\colw600\colsr-0\colno2\colw7440\pard\li13\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-253\slmult0 \fs20\cf0\f0\char
scalex100 {5.}\par\column\pard\li826\ri0\sl-133\slmult0 \fs12\cf0\f0\charscalex1
00 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\s
lmult0 \fs18\cf0\f0\charscalex100 {A efectos de esta NIA, las referencias a \uc1
\u8220Xla direccin\uc1\u8221X debern interpretarse en }\par\pard\li13\ri0\sl-226\s
lmult0 \fs16\cf0\f0\charscalex100 {lo sucesivo como referidas a \uc1\u8220X
la direccin y, cuando proceda, los responsables del }\par\pard\li13\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la entidad\uc1\u8221X. }\par
\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\li1
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs22\cf0\f0\cha
rscalex100\b {Requerimientos }\b0 \par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li13\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\b {Condiciones previas
a la auditora }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn5
60\margrsxn133\cols2\colno1\colw613\colsr-0\colno2\colw7426\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-280\slmult0 \fs20\cf0\f0\charscalex100 {
6.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slm
ult0 \fs18\cf0\f0\charscalex100 {Para determinar si concurren las condiciones pr
evias a la auditora, el auditor: }\par\pard\li0\ri0\sl-280\slmult0 \*\tx360\fs20\
cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {determinar si el ma
rco de informacin financiera que se utilizar para la }\par\pard\li360\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {preparacin de los estados financieros e
s aceptable; y (Ref: Apartados }\fs18\cf0\f0\charscalex100\b {A2-A10)}\b0 \par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx360\fs
20\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {obtendr la confir
macin de la direccin de que sta reconoce y comprende su}\par\pard\li360\ri0
\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {responsabilidad en relacin con: (Ref:
Apartados Al 1-A14, A20) }\par\pard\li360\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li360\ri0\sl-200\slmult0 \*\tx840\fs18\cf0\f0\charscalex100 {(i)}\tab \fs16\cf0
\f0\charscalex100 {la preparacin de los estados financieros de conformidad con el
marco de }\par\pard\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {inform
acin financiera aplicable, as como, en su caso, su presentacin }\par\pard\l
i840\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fiel; (Ref: Apartado A15) }\
par\pard\li360\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li360\ri0\sl-213\slmult0 \*
\tx840\fs18\cf0\f0\charscalex100 {(ii)}\tab \fs16\cf0\f0\charscalex100 {el cont
rol interno que la direccin considere necesario para permitir la }\par\pa
rd\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {preparacin de estados fin

ancieros libres de incorreccin material, debida a }\par\pard\li840\ri0\sl-240\slm

ult0 \fs18\cf0\f0\charscalex100 {fraude o error; y (Ref: Apartado A16-A19) }\par
\pard\li360\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li360\ri0\sl-200\slmult0 \*\tx
840\fs20\cf0\f0\charscalex100 {(iii)}\tab \fs18\cf0\f0\charscalex100 {la necesid
ad de proporcionar al auditor: }\par\pard\li840\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li840\ri0\sl-240\slmult0 \*\tx1200\fs18\cf0\f0\charscalex100 {a.}\tab \fs1
6\cf0\f0\charscalex100 {acceso a toda la informacin de la que tenga conoc
imiento la }\par\pard\li1200\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dir
eccin que sea relevante para la preparacin de los estados }\par\pard\li120
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros, tal como registros
, documentacin y otro material; }\par\pard\li840\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li840\ri0\sl-200\slmult0 \*\tx1200\fs20\cf0\f0\charscalex100 {b.}\tab \fs1
8\cf0\f0\charscalex100 {informacin adicional que pueda solicitar el auditor
a la direccin}\par\pard\li1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
para los fines de la auditora; y }\par\pard\li840\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li840\ri0\sl-226\slmult0 \*\tx1200\fs18\cf0\f0\charscalex100 {c.}\tab \fs
16\cf0\f0\charscalex100 {acceso ilimitado a las personas de la entidad de la
s cuales el auditor }\par\pard\li1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {considere necesario obtener evidencia de auditora. }\par\pard\sect\sectd\s
bknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\li13\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Limi
tacin al alcance de la auditora antes de la aceptacin del encargo de auditora}\i0 \p
ar\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\cols2\
colno1\colw613\colsr-0\colno2\colw7426\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li13\ri0\sl-213\slmult0 \fs20\cf0\f0\charscalex100 {7.}\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 210
}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\f0\charscalex100 {Si la direccin o los responsables del gobi
erno de la entidad incluyen en la propuesta }\par\pard\li0\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {de los trminos de un encargo de auditora la imposicin de
una limitacin al alcance }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {del trabajo del auditor de tal forma que el auditor considere que tendr que
denegar la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {opinin
sobre los estados financieros, el auditor }\par\pard\li2680\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li2680\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex100 {140 }\par\par
d\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\se
ctd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margbsxn1
86\pard\li1426\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMI
NOS DEL ENCARGO DE AUDITORA}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-346\slmult0 \fs18\cf0\
f0\charscalex100 {no aceptar dicho encargo con limitaciones como encargo de audit
ora, salvo que est }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{obligado a ello por las disposiciones legales o reglamentarias. }\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charsc
alex100\i {Otros factores que afectan a la aceptacin de un encargo de auditora}\i0
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\col
s2\colno1\colw600\colsr-0\colno2\colw7440\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {8.}\par\column\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\ch
arscalex100 {Si no se dan las condiciones previas a la auditora, el aud

itor lo discutir con la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca

lex100 {direccin. Salvo que est obligado a ello por las disposiciones legales o re
glamentarias, }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {el a
uditor no aceptar el encargo de auditora propuesto: }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \*\tx360\fs20\cf0\f0\charscalex100
{(a)}\tab \fs18\cf0\f0\charscalex100 {si determina que no es aceptable el
marco de informacin financiera que se }\par\pard\li360\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {utilizar para la preparacin de los estados financ
ieros, salvo en los casos }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {previstos en el apartado 19; o }\par\pard\li13\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \*\tx386\fs20\cf0\f0\charscalex100 {(b
)}\tab \fs18\cf0\f0\charscalex100 {si no se ha alcanzado el acuerdo mencionado e
n el apartado 6(b). }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n560\margrsxn133\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266
\slmult0 \fs18\cf0\f0\charscalex100 {Acuerdo de los trminos del encargo de audito
ra }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\c
ols2\colno1\colw600\colsr-0\colno2\colw7440\pard\li0\ri0\sl-280\slmult0 \fs20\cf
0\f0\charscalex100 {9.}\par\column\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\char
scalex100 {El auditor acordar los trminos del encargo de auditora con la
direccin o con los }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{responsables del gobierno de la entidad, segn corresponda. (Ref: Apartado A21) }
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \*\tx586\fs20\
cf0\f0\charscalex100 {10.}\tab \fs18\cf0\f0\charscalex100 {Sin perjuicio de lo e
stablecido en el apartado 11, los trminos del encargo de auditora }\par\pard\li600
\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {acordados se harn constar en una
carta de encargo u otra forma adecuada de acuerdo }\par\pard\li600\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {escrito, e incluirn: (Ref: Apartados A22-A25) }
\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-226\slmult0 \
*\tx960\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {el objet
ivo y el alcance de la auditora de los estados financieros; }\par\pard\li600\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx960\fs20\cf0\f0\
charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {las responsabilidades del au
ditor; }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\s
lmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {
las responsabilidades de la direccin; }\par\pard\li600\ri0\sl-293\slmult0 \*\tx94
6\fs20\cf0\f0\charscalex100 {(d)}\tab \fs20\cf0\f0\charscalex100 {la identifica
cin del marco de informacin financiera aplicable para la }\par\pard\li960\ri
0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {preparacin de los estados financiero
s; y }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slm
ult0 \*\tx946\fs20\cf0\f0\charscalex100 {(e)}\tab \fs18\cf0\f0\charscalex100 {un
a referencia a la estructura y contenido que se espera de cualquier
informe }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {emitido
por el auditor y una declaracin de que pueden existir circunstancias en}\par\pard
\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {las que el contenido y la
estructura del informe difieran de lo esperado. }\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\sl
mult0 \*\tx586\fs20\cf0\f0\charscalex100 {11.}\tab \fs18\cf0\f0\charscalex100 {S
i las disposiciones o reglamentarias prescriben de forma suficientemente detalla
da los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {trminos de
l encargo de auditora que se mencionan en el apartado 10, el auditor no }\par\par
d\li560\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tendr que hacerlos cons
tar en un acuerdo escrito, salvo el hecho de que dichas }\par\pard\li560
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {disposiciones son aplicables y d
e que la direccin recono- }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\ma
rglsxn560\margrsxn133\cols2\colno1\colw6160\colsr-0\colno2\colw1880\pard\li3266\
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rd\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\s

l-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li

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pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs16\
cf0\f0\charscalex100\b \i {NIA 210 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8
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00 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\pard\li600\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl
-346\slmult0 \fs16\cf0\f0\charscalex100 {ce y comprende sus responsabilidade
s tal y como se establecen en el apartado 6(b). }\par\pard\li600\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados A22, A26-A27) }\par\pard\
li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx626\fs20
\cf0\f0\charscalex100 {12.}\tab \fs18\cf0\f0\charscalex100 {Si las disposicion
es legales o reglamentarias establecen responsabilidades para la }\par\par
d\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direccin similares a las d
escritas en el apartado 6(b), el auditor podr determinar que }\par\pard\li626\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {dichas disposiciones incluyen resp
onsabilidades que, a su juicio, tienen efectos }\par\pard\li626\ri0\sl-240\
slmult0 \fs20\cf0\f0\charscalex100 {equivalentes a los recogidos en dicho a
partado. En relacin con aquellas }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {responsabilidades que sean equivalentes, el auditor podr utiliza
r en el acuerdo escrito }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {la redaccin de las disposiciones legales o reglamentarias que las describ
en. En el caso }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {d
e responsabilidades no establecidas por las disposiciones legales o reglamentari
as, en}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el acuerdo
escrito se utilizar la descripcin del apartado 6(b). (Ref: Apartado A26). }\par\p
ard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0
\f0\charscalex100\b {Auditoras recurrentes }\b0 \par\pard\li40\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \*\tx626\fs18\cf0\f0\charscalex100 {
13.}\tab \fs16\cf0\f0\charscalex100 {En las auditoras recurrentes, el auditor
valorar si las circunstancias requieren la }\par\pard\li626\ri0\sl-226\slmu
lt0 \fs18\cf0\f0\charscalex100 {revisin de los trminos del encargo de auditora y si
es necesario recordar a la entidad}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {los trminos existentes del encargo de auditora. (Ref: Apartado
A28) }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmul

t0 \fs18\cf0\f0\charscalex100\b {Aceptacin de una modificacin de los trminos del en

cargo de auditora }\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\
ri0\sl-240\slmult0 \*\tx626\fs18\cf0\f0\charscalex100 {14.}\tab \fs16\cf0\f0\cha
rscalex100 {El auditor no aceptar una modificacin de los trminos del encargo de aud
itora si no }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {exist
e una justificacin razonable para ello. (Ref: Apartados A29-A31) }\par\pard\li40\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx626\fs20\cf0\
f0\charscalex100 {15.}\tab \fs16\cf0\f0\charscalex100 {Si, antes de finalizar
el encargo de auditora, se solicita al auditor que convierta el }\par
\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {encargo de auditora
en un encargo que ofrezca un menor grado de seguridad, el }\par\pard\li6
26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditor determinar si existe
una justificacin razonable para ello. (Ref: Apartados }\par\pard\li626\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A32-A33) }\par\pard\li40\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx626\fs20\cf0\f0\charscal
ex100 {16.}\tab \fs18\cf0\f0\charscalex100 {Si se cambian los trminos del encargo
de auditora, el auditor y la direccin acordarn}\par\pard\li626\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {y harn constar los nuevos trminos del encargo en una c
arta de encargo u otra forma }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {adecuada de acuerdo escrito. }\par\pard\li40\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx626\fs20\cf0\f0\charscalex100 {17.}
\tab \fs18\cf0\f0\charscalex100 {Si el auditor no puede aceptar un cambio de los
trminos del encargo de auditora y la }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {direccin no le permite continuar con el encargo de aud
itora original, el auditor }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {proceder del siguiente modo: }\par\pard\li600\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li600\ri0\sl-226\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(a)
}\tab \fs16\cf0\f0\charscalex100 {renunciar al encargo de auditora, si las
disposiciones legales o reglamentarias }\par\pard\li960\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {aplicables lo permiten; y }\par\pard\li600\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx960\fs20\cf0\f0\charsca
lex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {determinar si existe alguna obligacin
, contractual o de otro tipo, de informar de }\par\pard\li960\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {las circunstancias a otras partes, tales como
los responsables del gobierno de la }\par\pard\li960\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {entidad, los propietarios o las autoridades reguladora
s. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\
cols2\colno1\colw3293\colsr-0\colno2\colw4746\pard\li0\ri0\sl-213\slmult0 \fs18\
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{NIA 210 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {142}\par\pard\sect\s
ectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkp
age\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn586\margbsxn240\pard\
li1440\ri0\sl-120\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL
ENCARGO DE AUDITORA}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-346\slmult0 \fs18\cf0\f0\charscal
ex100\b {Consideraciones adicionales relacionadas con la aceptacin del encargo }\
b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0
\fs18\cf0\f0\charscalex100\b \i {Normas de informacin financiera complementad
as por las disposiciones legales o }\b0 \i0 \par\pard\li40\ri0\sl-253\slmul
t0 \fs16\cf0\f0\charscalex100\b \i {reglamentarias}\b0 \i0 \par\pard\li40\ri0\sl
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rscalex100 {18.}\tab \fs16\cf0\f0\charscalex100 {Si existen disposiciones lega
les o reglamentarias que complementen las normas de }\par\pard\li640\ri0\s

l-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera establecidas por

un organismo emisor de normas autorizado o}\par\pard\li640\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {reconocido, el auditor determinar si hay algn conf
licto entre las normas de }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {informacin financiera y los requerimientos adicionales. Si exis
ten conflictos de este }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {tipo, el auditor discutir con la direccin la naturaleza de los r
equerimientos }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ad
icionales y acordar si: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {a)}\tab \fs18\cf0\f0
\charscalex100 {los requerimientos adicionales pueden cumplirse mediante revelac
iones de }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {inform
acin adicionales en los estados financieros; o }\par\pard\li640\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\charscalex10
0 {b)}\tab \fs18\cf0\f0\charscalex100 {la descripcin del marco de informacin finan
ciera aplicable realizada en los }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {estados financieros puede modificarse en consecuencia. }\par\p
ard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \fs16\c
f0\f0\charscalex100 {Si ninguna de las actuaciones anteriores es posible, el aud
itor decidir si es necesario }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {expresar una opinin modificada de conformidad con la NIA 705.}{
\super \fs10\up3\cf0\f0\charscalex100 {3}}\fs16\cf0\f0\charscalex100 { (Ref: A
partado }\par\pard\li640\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {A34) }\p
ar\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs16
\cf0\f0\charscalex100\i {Marco de informacin financiera prescrito por las disposi
ciones legales o }\i0 \par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00\i {reglamentarias: otras cuestiones que afectan a la aceptacin}\i0 \par\pard\l
i40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \*\tx626\fs18\
cf0\f0\charscalex100 {19.}\tab \fs16\cf0\f0\charscalex100 {Si el auditor dete
rmina que el marco de informacin financiera prescrito por las }\par\pard\
li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {disposiciones legales o
reglamentarias sera inaceptable si no estuviera previsto por }\par\pard\li
640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {dichas disposiciones, el a
uditor aceptar el encargo de auditora slo si se dan las }\par\pard\li640\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {siguientes condiciones: (Ref: Apar
tado A35) }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-20
0\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex1
00 {que la direccin acepte revelar la informacin adicional en los estados financie
ros }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que sea nec
esaria para evitar que stos induzcan a error; y }\par\pard\li640\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\charscalex1
00 {(b)}\tab \fs18\cf0\f0\charscalex100 {que en los trminos del encargo de audito
ra se disponga: }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\
sl-240\slmult0 \*\tx1466\fs20\cf0\f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charsc
alex100 {que el informe de auditora sobre los estados financieros incluya un prraf
o }\par\pard\li1466\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {de nfasis para
llamar la atencin de los usuarios sobre las revelaciones de }\par\pard\li1466\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin adicionales, de conformid
ad con la NIA 706;}{\super \fs12\up3\cf0\f0\charscalex100 {4}}\fs20\cf0\f0\chars
calex100 { y }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
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0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \*\tx266\fs10\cf0\f0\charscalex100 {3}\tab \fs12\cf0\f0\cha
rscalex100 {NIA 705, \uc1\u8220XOpinin modificada en el informe emitido por un au
ditor independiente\uc1\u8221X.}\par\pard\li0\ri0\sl-293\slmult0 \*\tx266\fs10\c
f0\f0\charscalex100 {4}\tab \fs12\cf0\f0\charscalex100 {NIA 706, \uc1\u8220XPrraf
os de nfasis y prrafos sobre otras cuestiones en el informe emitido por un auditor
independiente\uc1\u8221X.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\m
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f0\f0\charscalex100 {responsabilidades pueden venir especificadas por las d
isposiciones legales o }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {reglamentarias. En otras, la definicin de dichas responsabilidades en la
s disposiciones }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
legales o reglamentarias puede ser poco precisa o inexistente. Las NIA no invali
dan las }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {disposic
iones relativas a dichas cuestiones. Sin embargo, el concepto de audit
ora }\par\pard\li893\ri0\sl-240\slmult0 \*\tx4346\fs18\cf0\f0\charscalex100 {inde
pendiente requiere que la funcin}\tab \fs18\cf0\f0\charscalex100 {del audito
r no implique asumir }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {responsabilidades en la preparacin de los estados financieros o en el cor
respondiente }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {con
trol interno de la entidad, y que el auditor tenga una expectativa r

azonable de }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {obt

ener la informacin necesaria para realizar la auditora, siempre que la
direccin }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pueda p
roporcionarla o conseguirla En consecuencia, la premisa es fundamental para
}\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la realizacin de
una auditora independiente. Para evitar malentendidos, se llega a un}\par\pard\li
893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acuerdo con la direccin de que
sta reconoce y comprende que, al acordar y dejar }\par\pard\li280\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li28
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-226\slmult0 \fs12\c
f0\f0\charscalex100 {11}\fs14\cf0\f0\charscalex100 { NIA 200, apartado A2.}\par\
pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\col
no1\colw3560\colsr-0\colno2\colw4373\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-146\slmult0 \fs16
\cf0\f0\charscalex100\b \i {NIA 210}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\
slmult0 \fs16\cf0\f0\charscalex100 {148}\par\pard\sect\sectd\sbknone\pgwsxn8733\
pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn136
00\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1733\ri0\sl-240\slmult
0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA}\par\
pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li906\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100 {constancia de
los trminos del encargo de auditora descrito en los apartados 9-12, }\p
ar\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {asume dichas respon
sabilidades. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl
-266\slmult0 \fs16\cf0\f0\charscalex100 {A12. El modo en que las responsabilid
ades de informacin financiera se distribuyen entre la }\par\pard\li906\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {direccin y los responsables del gobierno de
la entidad vara en funcin de los recursos }\par\pard\li906\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {y de la estructura de la entidad y de las dispo
siciones legales o reglamentarias }\par\pard\li906\ri0\sl-240\slmult0 \fs14\c
f0\f0\charscalex100 {aplicables, as como de las respectivas funciones que
la direccin y los responsables }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {del gobierno de la entidad desempean en sta. En la mayora de los
casos, la direccin}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{es responsable de la ejecucin, mientras que los responsables del gobie
rno de la }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {enti
dad supervisan a la direccin. En algunos casos, los responsables del gobierno de
}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la entidad tendrn
, o asumirn, la responsabilidad de aprobar los estados financieros o }\par\pard\l
i906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de hacer el seguimiento
del control interno de la entidad relacionado con la }\par\pard\li906\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin financiera. En entidades d
e gran dimensin, o en entidades pblicas, un}\par\pard\li906\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {subgrupo dentro de los responsables del gobierno d
e la entidad, por ejemplo, un comit }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {de auditora, puede tener determinadas responsabilidades de sup
ervisin. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\
slmult0 \fs16\cf0\f0\charscalex100 {A13. La NIA 580 requiere que el auditor so
licite a la direccin manifestaciones escritas de }\par\pard\li906\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {que ha cumplido con determinadas responsabilidad
es.}{\super \fs10\up3\cf0\f0\charscalex100 {12}}\fs16\cf0\f0\charscalex100 { Por
tanto, puede ser adecuado }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {poner en conocimiento de la direccin que se espera recibir dic
has manifestaciones }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {escritas, adems de las manifestaciones escritas requeridas por otras
NIA y, en caso }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {necesario, de manifestaciones escritas que sustenten otra evidencia de

auditora }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {releva

nte para los estados financieros o para una o varias afirmaciones especficas de }
\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los estados finan
cieros. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\
slmult0 \fs18\cf0\f0\charscalex100 {A14. Si la direccin rehsa reconocer sus
responsabilidades o proporcionar las ma-}\par\pard\li906\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100 {nifestaciones escritas, el auditor no podr obten
er evidencia de auditora suficiente y }\par\pard\li906\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {adecuada.}{\super \fs10\up3\cf0\f0\charscalex100 {13}}
\fs16\cf0\f0\charscalex100 { En estas circunstancias, no sera adecuado que
el auditor aceptara el }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {encargo de auditora, salvo que las disposiciones legales o reglamenta
rias se lo exijan. }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {En los casos en que se requiera que el auditor acepte el encargo de auditora,
puede ser }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {necesa
rio que el auditor explique a la direccin la importancia de estas cuestiones y su
s }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {consecuencias
para el informe de auditora. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li306\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\i {Preparacin de los estad
os financieros (Ref: Apartado 6(b)(i))}\i0 \par\pard\li306\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li306\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {A15. La
mayora de los marcos de informacin financiera comprenden requerimientos }\
par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {referentes a la pr
esentacin de los estados financieros; con arreglo a dichos marcos, la }\par\pard\
li906\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b \i {preparacin}\b0 \i0 \fs1
6\cf0\f0\charscalex100 { de los estados financieros de conformidad con los marco
s de informacin }\par\pard\li906\ri0\sl-240\slmult0 \*\tx2613\fs18\cf0\f0\charsca
lex100 {financiera incluye su}\tab \fs18\cf0\f0\charscalex100\b \i {presentacin
.}\b0 \i0 \fs18\cf0\f0\charscalex100 { En el caso de un marco de imagen fi
el, la }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {importan
cia del objetivo de presentacin fiel es tal }\par\pard\li293\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \*\tx560\fs10\cf0\f0\
charscalex100 {12}\tab \fs12\cf0\f0\charscalex100 {NIA 580, \uc1\u8220XManifesta
ciones escritas\uc1\u8221X, apartados 10-11.}\par\pard\li280\ri0\sl-280\slmult0
\*\tx546\fs10\cf0\f0\charscalex100 {13}\tab \fs12\cf0\f0\charscalex100 {NIA 580,
apartado A26.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\m
argrsxn133\cols2\colno1\colw6480\colsr-0\colno2\colw1453\pard\li3573\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li3573\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\
b {149}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-333\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 210}\b0 \i0 \par\pard\sect\sec
td\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpag
e\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li
1733\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL EN
CARGO DE AUDITORA}\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-320\slmult0 \fs18\cf0\f0\charsca
lex100 {que la premisa acordada con la direccin incluye una referencia es
pecfica a la }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pr
esentacin fiel, o a la responsabilidad de asegurar que los estados fina
ncieros }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {\uc1\u82
20Xexpresarn la imagen fiel\uc1\u8221X de conformidad con el marco de informacin f
inanciera. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-2
13\slmult0 \fs18\cf0\f0\charscalex100 {Control interno (Ref: Apartado 6(b)(ii))
}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {A16. La direccin mantiene el control interno q
ue considera necesario para permitir la }\par\pard\li906\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {preparacin de estados financieros libres de inc
orreccin material, debida a fraude o }\par\pard\li906\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {error. El control interno, independientemente de s

u eficacia, nicamente puede }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\ch

arscalex100 {proporcionar a la entidad una seguridad razonable de que alc
anzar sus objetivos de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {informacin financiera, dadas las limitaciones inherentes al control inte
rno.}{\super \fs12\up3\cf0\f0\charscalex100 {14}}\par\pard\li306\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A17.
Una auditora independiente realizada de conformidad con las NIA no exi
me a la }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {direcc
in de mantener el control interno necesario para la preparacin de los estado
s }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros. E
n consecuencia, el auditor debe obtener la confirmacin de la direccin}\par\pard\li
906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de que sta reconoce y com
prende su responsabilidad en relacin con el control }\par\pard\li906\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {interno. No obstante, el acuerdo reque
rido por el apartado 6(b)(ii) no implica que el }\par\pard\li906\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {auditor considere que el control in
terno mantenido por la direccin haya logrado su}\par\pard\li906\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {objetivo o est libre de deficiencias. }\par\p
ard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult0 \*\tx90
6\fs20\cf0\f0\charscalex100 {Al8. }\tab \fs18\cf0\f0\charscalex100 {Corresponde
a la direccin determinar el control interno que resulta necesario para
}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {permitir la pre
paracin de los estados financieros. El trmino \uc1\u8220Xcontrol interno\uc1\u8221
X abarca }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {un ampl
io espectro de actividades, dentro de los componentes, que pueden describirse }\
par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {como el entorno
de control: el proceso de valoracin del riesgo por la entidad; el }\par
\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sistema de informacin,
incluidos los correspondientes procesos de negocio relevantes }\par\pard\li906\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para la informacin financiera
y su comunicacin; las actividades de control; y el }\par\pard\li906\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {seguimiento de los controles. Esta divi
sin, sin embargo, no refleja necesariamente el }\par\pard\li906\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {modo en que una entidad concreta disea, implementa
y mantiene su control interno, o }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {el modo en que clasifica un determinado elemento.}{\super \fs12
\up2\cf0\f0\charscalex100 {15}}\fs18\cf0\f0\charscalex100 { El control interno d
e una entidad}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(en
concreto, sus libros y registros contables o sus sistemas de contabilidad) refl
eja las }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {necesida
des de la direccin, la complejidad del negocio, la naturaleza de los riesgos a }\
par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los que la entidad
est sometida y las disposiciones legales o reglamentarias aplicables. }\par\pard
\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\
f0\charscalex100 {A19. En algunas jurisdicciones, las disposiciones legales o
reglamentarias pueden referirse a }\par\pard\li906\ri0\sl-253\slmult0 \fs18\cf0\
f0\charscalex100 {la responsabilidad de la direccin en relacin con la adecuacin
de los libros y }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {registros contables o de los sistemas contables. En algunos casos, la
prctica general }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
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315, \uc1\u8220XIdentificacin y valoracin de los riesgos de incorreccin material me
diante el conocimiento de la }\par\pard\li533\ri0\sl-186\slmult0 \fs12\cf0\f0\ch
arscalex100 {entidad y de su entorno\uc1\u8221X, apartado A46.}\par\pard\li253\r
i0\sl-266\slmult0 \*\tx520\fs10\cf0\f0\charscalex100 {15}\tab \fs12\cf0\f0\chars

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explique a la direccin el }\par\pard\li920\ri0\sl-253\slmult0 \fs18\cf0\f0\chars
calex100 {alcance de dicha responsabilidad. }\par\pard\li320\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Consider
aciones relevantes para entidades de pequea dimensin (Ref: Apartado 6(b)) }\par\pa
rd\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-226\slmult0 \fs18\cf
0\f0\charscalex100 {A20. Uno de los objetivos del acuerdo sobre los trminos del
encargo de auditora es evitar }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {malentendidos acerca de las responsabilidades respectivas de
la direccin y del }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {auditor. Por ejemplo, si un tercero ha facilitado la preparacin de
los estados }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {fin
ancieros, puede ser til recordar a la direccin que sigue siendo responsa
bilidad }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {suya la
preparacin de los estados financieros de acuerdo con el marco de informacin }\par\
pard\li920\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {financiera aplicable.
}\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-226\slmult0
\fs18\cf0\f0\charscalex100\b {Acuerdo de los trminos del encargo de auditora }\b0
\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-226\slmult0 \
fs16\cf0\f0\charscalex100\i {Acuerdo de los trminos del encargo de auditora (Ref:
Apartado 9)}\i0 \par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\

sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A21. La funcin de la direccin y de lo

s responsables del gobierno de la entidad al acordar }\par\pard\li920\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {los trminos del encargo de auditora de
la entidad depende de la estructura de }\par\pard\li920\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {gobierno de la entidad y de las disposiciones legal
es o reglamentarias aplicables. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li320\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Carta de encargo u
otra forma de acuerdo escrito}\i0 {\super \fs12\up2\cf0\f0\charscalex100\i {16}
\i0 }\fs16\cf0\f0\charscalex100\i { (Ref: Apartados 10-11)}\i0 \par\pard\li320\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {A22. El envo por el auditor de una carta de encargo antes
del comienzo de la auditora }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {resulta conveniente tanto para los intereses de la entidad como p
ara los del auditor, con}\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {el fin de evitar malentendidos con respecto a la auditora. En al
gunos pases, sin }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{embargo, las disposiciones legales o reglamentarias pueden establecer d
e manera }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sufici
ente el objetivo y alcance de una auditora y las responsabilidades de la direccin}
\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {y del auditor; pr
escribiendo as las cuestiones sealadas en el apartado 10. Si bien en}\par\pard\li9
20\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {estas circunstancias el apa
rtado 11 permite al auditor que incluya en la carta de }\par\pard\li920\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {encargo nicamente una referencia a
l hecho de que dichas disposiciones son aplicables }\par\pard\li920\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {y que la direccin reconoce y comprende sus re
sponsabilidades, tal y como establece }\par\pard\li920\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {el apartado 6(b), el auditor puede considerar adecuado in
cluir en la carta de encargo las }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {cuestiones descritas en el apartado 10 para informacin de la dir
eccin. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2
93\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-346\slmult0 \*\tx5
46\fs10\cf0\f0\charscalex100 {16}\tab \fs12\cf0\f0\charscalex100 {En los apartad
os siguientes, cualquier referencia a la carta de encargo se entender hecha a la
carta de encargo u otra }\par\pard\li546\ri0\sl-186\slmult0 \fs12\cf0\f0\charsca
lex100 {forma adecuada de acuerdo escrito.}\par\pard\sect\sectd\sbknone\pgwsxn87
33\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw6466\colsr-0\colno2\colw
1466\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li3560\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {151}
\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 210}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666
\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn
133\margtsxn666\margbsxn133\pard\li1440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1440\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL EN
CARGO DE AUDITORA }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-306\slmult0 \fs18\cf0\f0\charscale
x100 {Estructura y contenido de la carta de encargo }\par\pard\li26\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li26\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {A2
3. La estructura y el contenido de la carta de encargo pueden variar de una en
tidad a otra. }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {La
informacin a incluir en la carta de encargo sobre las responsabilidades del audi
tor }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {puede basars
e en la NIA 200.}{\super \fs12\up3\cf0\f0\charscalex100 {17}}\fs18\cf0\f0\charsc
alex100 { Los apartados 6(b) y 12 de la presente NIA describen}\par\pard\li626\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {las responsabilidades de la direcc
in. Adems de incluir las cuestiones que el apartado }\par\pard\li626\ri0\sl-240\sl

mult0 \fs18\cf0\f0\charscalex100 {10 requiere, una carta de encargo puede hacer

referencia, por ejemplo, a: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li626\ri0\sl-200\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs16\cf0\f0\charscalex100 {La definicin del alcance de la auditora, inclui
da una referencia a las }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {disposiciones legales o reglamentarias y las NIA aplicables,
as como a las }\par\pard\li986\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{normas de tica y otros pronunciamientos de organizaciones profesionales a
los }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que el aud
itor se adhiera. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri
0\sl-213\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\
f0\charscalex100 {La forma de cualquier otra comunicacin de resultados del encarg
o de auditora. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\s
l-213\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\
charscalex100 {El hecho de que, por las limitaciones inherentes a la a
uditora y por las li-}\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {mitaciones inherentes al control interno, haya un riesgo inevitable de q
ue puedan}\par\pard\li986\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {no det
ectarse algunas incorrecciones materiales, incluso aunque la auditora se
}\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {planifique y se
ejecute adecuadamente de conformidad con las NIA. }\par\pard\li626\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li626\ri0\sl-226\slmult0 \*\tx986\fs18\cf0\f0\charscale
x100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Los planes relativos a la
planificacin y ejecucin de la auditora, incluida la }\par\pard\li986\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {composicin del equipo de auditora. }\par\p
ard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx98
6\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La ex
pectativa de que la direccin proporcione manifestaciones escritas (vase }\p
ar\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tambin el apartado A
13). }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slm
ult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscale
x100 {El acuerdo de la direccin de poner a disposicin del auditor un borrador de l
os }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {estados fina
ncieros y cualquier otra informacin complementaria con tiempo }\par\pard\li9
86\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {suficiente para que el aud
itor pueda terminar la auditora segn el calendario }\par\pard\li986\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {propuesto. }\par\pard\li626\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li626\ri0\sl-200\slmult0 \*\tx986\fs20\cf0\f0\charscale
x100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El acuerdo de la direccin
de informar al auditor sobre los hechos que puedan}\par\pard\li986\ri0\s
l-240\slmult0 \fs14\cf0\f0\charscalex100 {afectar a los estados financieros
y que lleguen a conocimiento de la direccin }\par\pard\li986\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {durante el periodo que media entre la fecha de
l informe de auditora y la fecha de }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {publicacin de los estados financieros. }\par\pard\li626\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {La base sobre la q
ue se calculan los honorarios y cualquier posible acuerdo de }\par\pard\
li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {facturacin. }\par\pard\li13\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\sl
mult0 \fs12\cf0\f0\charscalex100 {17}\fs12\cf0\f0\charscalex100 { NIA 200, apart
ados 3-9.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrs
xn133\cols2\colno1\colw3293\colsr-0\colno2\colw4760\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmu
lt0 \fs16\cf0\f0\charscalex100\b \i {NIA 210 }\b0 \i0 \par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r

i0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {152}\b0 \par\pard\sect\sectd\sbk

none\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgws
xn8733\pghsxn13600\marglsxn560\margrsxn26\margtsxn666\margbsxn186\pard\li1413\ri
0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL ENCARGO D
E AUDITORA}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-346\slmult0 \*\tx973\fs20\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La solicitud de que la dir
eccin acuse recibo de la carta de encargo y apruebe los }\par\pard\li973\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {trminos del encargo que se recogen en ella
.
}\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-320\sl
mult0 \fs18\cf0\f0\charscalex100 {A24. Cuando proceda, tambin pueden incluirse la
s siguientes cuestiones en la carta }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li613\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {de encargo: }\pa
r\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-240\slmult0 \*\t
x973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Acu
erdos relativos a la participacin de otros auditores y expertos en algunos }\par\
pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aspectos de la auditora
. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-253\slmult
0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex10
0 {Acuerdos referidos a la participacin de auditores internos y de otros empleado
s }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de la entidad.
}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\slmult0
\*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{Acuerdos que deban alcanzarse con el auditor predecesor, si lo hubiera, en el
caso }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de un encar
go inicial de auditora. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
613\ri0\sl-280\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
8\cf0\f0\charscalex100 {Cualquier limitacin de la responsabilidad del auditor, cu
ando exista esta }\par\pard\li973\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100
{posibilidad. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\s
l-266\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\
charscalex100 {Una referencia a cualquier otro acuerdo entre el auditor y la ent
idad. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-240\sl
mult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscal
ex100 {Cualquier obligacin de proporcionar papeles de trabajo de auditora a otras
}\par\pard\li973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {partes. }\par\pa
rd\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-280\slmult0 \fs18\cf
0\f0\charscalex100 {En el anexo 1 se recoge un ejemplo de carta de encargo. }\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf
0\f0\charscalex100 {Auditoras de componentes }\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A25.
Cuando el auditor de una entidad dominante sea tambin el auditor de un com
}\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {
ponente, los factores que pueden influir en la decisin de enviar o no una c
arta }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
de
encargo de auditora separada al componente son, entre otros, los siguientes: }\pa
r\pard\li1280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1280\ri0\sl-266\slmult0 \f
s20\cf0\f0\charscalex100 {\uc1\u61623X}{ }\fs18\cf0\f0\charscalex100 {a quin comp
ete el nombramiento del auditor del componente; }\par\pard\li1240\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li1240\ri0\sl-266\slmult0 \*\tx1600\fs20\cf0\f0\charscal
ex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {si va a emitirse un informe
de auditora separado referido al componente; }\par\pard\li1253\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1253\ri0\sl-253\slmult0 \*\tx1613\fs20\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {los requerimientos legales en re
lacin con el nombramiento de auditores; }\par\pard\li613\ri0\sl-240\slmult0 \*\tx
973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {
el porcentaje de propiedad de la dominante; y }\par\pard\li613\ri0\sl213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-253\slmult0 \*\tx973\fs20\cf0\f0\cha
rscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {
el grado d
e independencia de la dileccin del componente con respecto a

}\par\pard\li973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {la domi

nante. }\par\pard\li6186\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6186\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li6186\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6186\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6186\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li6186\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6186\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li6186\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 210
}\b0 \i0 \par\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsx
n133\margtsxn653\margbsxn226\pard\li1440\ri0\sl-120\slmult0 \fs12\cf0\f0\charsca
lex100 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\pard\li26\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\s
l-333\slmult0 \fs18\cf0\f0\charscalex100 {Responsabilidades de la direccin pre
scritas por las disposiciones legales o reglamentarias }\par\pard\li26\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados 11-12) }\par\pard\li
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\ch
arscalex100 {A26. Aun en el supuesto de que, en las circunstancias descritas e
n los apartados A22 y A27, }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {el auditor llegue a la conclusin de que no es necesario recoger determ
inados trminos }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de
l encargo de auditora en la carta de encargo, el apartado }\par\pard\li626\ri0\sl
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100 {requiere que el auditor solicite un acuerdo escrito de la direccin
de que sta }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reco
noce y comprende que tiene las responsabilidades establecidas en el apartado 6(b
). }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Sin embargo,
segn el apartado 12, en dichos acuerdos escritos se puede utilizar la }
\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {redaccin de las
disposiciones legales o reglamentarias si dichas disposiciones }\par\pard
\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {establecen responsabilidad
es de la direccin cuyos efectos sean equivalentes a los }\par\pard\li626\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {descritos en el apartado 6(b).
Es posible que las organizaciones de auditores, el }\par\pard\li626\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {organismo emisor de normas de au
ditora o la autoridad reguladora en materia de }\par\pard\li626\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {auditora de una jurisdiccin hayan proporcion
ado orientaciones sobre si la }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {descripcin de las disposiciones legales o reglamentarias es equ
ivalente. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\
slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas para entidades del
sector pblico }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl173\slmult0 \fs18\cf0\f0\charscalex100 {A27. Las disposiciones legales o regla
mentarias aplicables a las auditoras del sector pblico}\par\pard\li626\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {generalmente regulan el nombramiento de
los auditores del sector pblico y, por lo}\par\pard\li626\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {general, establecen sus responsabilidades y f
acultades, incluido el acceso a los }\par\pard\li626\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {registros de la entidad y a otra informacin. Cuan
do las disposiciones legales o}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {reglamentarias prescriban de forma suficientemente detallada l
os trminos del encargo}\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {de auditora, el auditor del sector pblico podr, no obstante, conside
rar beneficioso }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{emitir una carta de encargo ms completa que la permitida por el apartado 11. }\p
ar\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs18
\cf0\f0\charscalex100\b {Auditoras recurrentes (Ref: Apartado 13) }\b0 \par\pard\
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charscalex100 {A28. El auditor puede decidir no remitir una nueva carta de enc
argo u otro acuerdo escrito }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {para cada ejercicio. Sin embargo, los siguientes factores pue
den hacer que resulte }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
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el objetivo y el }\par\pard\li973\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
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14, examinar la justificacin de la solicitud y, }\par\pard\li600\ri0\sl-240
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itacin al alcance del encargo de auditora. }\par\pard\li0\ri0\sl-213\slmult0 \fs18
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o en las circunstancias que afecte a los requerimientos de la entidad,
o un }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {malenten
dido en cuanto a la naturaleza del servicio solicitado originalmente pu
eden }\par\pard\li600\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {considerars
e bases razonables para solicitar una modificacin del encargo de auditora. }\par\p
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0\charscalex100 {A31. Por el contrario, puede no considerarse razonable
una modificacin cuando parezca }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {estar relacionada con informacin incorrecta, incompleta o insati
sfactoria por cualquier }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
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solicita }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {que el
encargo de auditora se convierta en un encargo de revisin para evitar u
na }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {opinin con sal
vedades o una denegacin de opinin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
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n un encargo de revisin o de servicios relacionados }\par\pard\li0\ri0\sl-213\slm
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{ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\column\pard\li0\ri0\sl-213\
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\b {Anexo 1 }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666
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alex100\b {Ejemplo de carta de encargo de auditora }\b0 \par\column\pard\li0\ri0\
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100 {(Ref: Apartados A23-A24) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn136
00\marglsxn666\margrsxn133\pard\li306\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex
100 {El siguiente es un ejemplo de carta de encargo de auditora para u
na auditora de estados }\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {financieros con fines generales preparados de conformidad con las Norma
s Internacionales de }\par\pard\li306\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {Informacin Financiera. Esta carta no es de uso obligatorio, sino qu
e solo pretende ser una }\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {orientacin que pueda utilizarse junto con las consideraciones r
ecogidas en esta NIA. Ser }\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {necesario modificarla en funcin de los requerimientos y de la
s circunstancias particulares. }\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {Est diseada con referencia a una auditora de estados financieros d
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lex100 {preciso adaptarla en caso de pretender o prever aplicarla a aud
itoras recurrentes (vase el }\par\pard\li306\ri0\sl-240\slmult0 \fs14\cf0\f0\ch
arscalex100 {apartado 13 de esta NIA). Puede resultar adecuado solicitar
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f0\charscalex100 {idoneidad de cualquier carta propuesta. }\par\pard\li3586\ri0\

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lex100 {* * * }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\
sl-253\slmult0 \fs14\cf0\f0\charscalex100 {Dirigida al representante adecuado
de la direccin o de los responsables del gobierno de la }\par\pard\li3
06\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sociedad ABC}{\super \fs12\up3
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estados financieros de la sociedad ABC, que }\par\pard\li306\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {comprenden el balance de situacin a 31 de
diciembre de 20X1, el estado de resultados, el }\par\pard\li306\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {estado de cambios en el patrimonio neto
y el estado de flujos de efectivo correspondientes al }\par\pard\li306\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {ejercicio terminado en dicha fecha, y un
resumen de las polticas contables significativas y otra }\par\pard\li306\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {informacin explicativa. Nos complace co
nfirmarles mediante esta carta que aceptamos el }\par\pard\li306\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {encargo de auditora y comprendemos su
contenido. Realizaremos nuestra auditora con el }\par\pard\li306\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {objetivo de expresar una opinin sobre los esta
dos financieros. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri
0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {[Responsabilidades del auditor]}\
i0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {Llevaremos a cabo nuestra auditora de conform
idad con las Normas Internacionales de }\par\pard\li306\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {Auditora (NIA). Dichas normas exigen que cumplamos los
requerimientos de tica as como}\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {que planifiquemos y ejecutemos la auditora con el fin de obtener una
seguridad razonable de }\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {que los estados financieros estn libres de incorreccin material. Una
auditora conlleva la }\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {aplicacin de procedimientos para obtener evidencia de auditora }\par\pard\
li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-280\slm
ult0 \*\tx533\fs10\cf0\f0\charscalex100 {20}\tab \fs12\cf0\f0\charscalex100 {Los
destinatarios y las referencias de la carta sern las adecuadas en fu
ncin de las circunstancias del encargo, }\par\pard\li533\ri0\sl-186\slmult0
\fs12\cf0\f0\charscalex100 {incluida la jurisdiccin correspondiente. Es important
e hacer referencia a las personas adecuadas (vase el apartado }\par\pard\li533\ri
0\sl-200\slmult0 \fs14\cf0\f0\charscalex100 {A21).}\par\pard\li253\ri0\sl-266\sl
mult0 \*\tx533\fs10\cf0\f0\charscalex100 {21}\tab \fs12\cf0\f0\charscalex100 {A
lo largo de esta carta, la referencia a \uc1\u8220Xustedes\uc1\u8221X, \uc1\u822
0Xnosotros\uc1\u8221X, \uc1\u8220Xla direccin\uc1\u8221X, \uc1\u8220Xlos responsa
bles del gobierno de la }\par\pard\li533\ri0\sl-173\slmult0 \fs12\cf0\f0\charsca
lex100 {entidad\uc1\u8221X y \uc1\u8220Xel auditor\uc1\u8221X se emplearn o modif
icarn en funcin de las circunstancias.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3573\colsr-0\colno2\colw4360\p
ard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-333\slmult0 \fs14\c
f0\f0\charscalex100\b \i {NIA 210 ANEXO 1 }\b0 \i0 \par\column\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100
{158}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133
\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn
666\margbsxn200\pard\li1733\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {ACUER
DO DE LOS TRMINOS DEL ENCARGO DE AUDITORA}\par\pard\li320\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-360\slmul
t0 \fs16\cf0\f0\charscalex100 {sobre los importes y la informacin revelada

en los estados financieros. Los procedimientos }\par\pard\li320\ri0\sl-240\

slmult0 \fs16\cf0\f0\charscalex100 {seleccionados dependen del juicio del au
ditor, incluida la valoracin de los riesgos de }\par\pard\li320\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {incorreccin material en los estados financier
os, debida a fraude o error. Una auditora tambin }\par\pard\li320\ri0\sl-253\slmul
t0 \fs18\cf0\f0\charscalex100 {incluye la evaluacin de la adecuacin de las polticas
contables aplicadas y de la razonabilidad }\par\pard\li320\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {de las estimaciones contables realizadas por la
direccin, as como la evaluacin de la }\par\pard\li320\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {presentacin global de los estados financieros. }\par\par
d\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs16\cf0
\f0\charscalex100 {Debido a las limitaciones inherentes a la auditora, ju
nto con las limitaciones inherentes al }\par\pard\li333\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {control interno, existe un riesgo inevitable de que p
uedan no detectarse algunas incorrecciones }\par\pard\li333\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {materiales, aun cuando la auditora se planifique y eje
cute adecuadamente de conformidad con }\par\pard\li333\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {las NIA. }\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li333\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100 {Al efectuar nuestra
s valoraciones del riesgo, tenemos en cuenta el control interno relevan
te }\par\pard\li333\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para la pre
paracin de los estados financieros por parte de la entidad con el fin de
disear }\par\pard\li333\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedim
ientos de auditora que sean adecuados en funcin de las circunstancias, y no con la
}\par\pard\li333\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {finalidad de e
xpresar una opinin sobre la eficacia del control interno de la entidad.
No }\par\pard\li333\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {obstante, l
es comunicaremos por escrito cualquier deficiencia significativa en el control i
nterno }\par\pard\li333\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relevante
para la auditora de los estados financieros que identifiquemos durante la realiz
acin}\par\pard\li333\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de la auditora
. }\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult
0 \fs16\cf0\f0\charscalex100\i {[Responsabilidades de la direccin e identificacin
del marco de informacin financiera aplicable }\i0 \par\pard\li333\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100\i {(a los efectos de este ejemplo, se supone
que el auditor no ha determinado que las disposiciones }\i0 \par\pard\li333
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {legales o reglamentarias presc
riban dichas responsabilidades en trminos adecuados; se emplean, }\i0 \par\pard\l
i333\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {por tanto, las descripcion
es del apartado 6(b) de esta NIA).]}\i0 \par\pard\li333\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Realizaremos
la auditora partiendo de la premisa de que [la direccin y, cuando proceda, los }\p
ar\pard\li333\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {responsables del go
bierno de la entidad]}{\super \fs12\up2\cf0\f0\charscalex100 {22}}\fs18\cf0\f0\c
harscalex100 { reconocen y comprenden que son responsables de: }\par\pard\li320\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \*\tx866\fs18\cf0
\f0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {la preparacin y present
acin fiel de los estados financieros de conformidad con las }\par\pard\li88
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Normas Internacionales de Infor
macin Financiera;}{\super \fs12\up3\cf0\f0\charscalex100 {23}}\par\pard\li320\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \*\tx880\fs18\cf0\f0
\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {el control interno que [la
direccin] considere necesario para permitir la preparacin de }\par\pard\li880\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros libres de incorre
ccin material, debida a fraude o error; y }\par\pard\li306\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li30
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\c

f0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-240\slmult0 \*\tx626\fs12\cf0\f0\charscalex100\
i {22}\i0 \tab \fs12\cf0\f0\charscalex100 {Emplear terminologa adecuada en funcin
de las circunstancias.}\par\pard\li306\ri0\sl-280\slmult0 \*\tx586\fs10\cf0\f0\c
harscalex100 {23}\tab \fs12\cf0\f0\charscalex100 {O, si procede, \uc1\u8220Xpara
la preparacin de estados financieros que expresan la imagen fiel de acuerdo con
las Normas }\par\pard\li586\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex100 {Inter
nacionales de Informacin Financiera\uc1\u8221X.}\par\pard\sect\sectd\sbknone\pgws
xn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw5720\colsr-0\colno2\
colw2213\pard\li3586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3586\ri0\sl-320\slm
ult0 \fs16\cf0\f0\charscalex100\b {159}\b0 \par\column\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs14\cf0\f0\charscalex100\b \i {NI
A 210 ANEXO 1}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\mar
grsxn133\margtsxn666\margbsxn186\pard\li1733\ri0\sl-213\slmult0 \fs12\cf0\f0\cha
rscalex100 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA }\par\pard\li333\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li33
3\ri0\sl-333\slmult0 \*\tx893\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\c
harscalex100 {proporcionamos: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li906\ri0\sl-253\slmult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(i)}\tab \fs1
8\cf0\f0\charscalex100 {acceso a toda la informacin de la que tenga conocimiento
[la direccin] y que }\par\pard\li1453\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex1
00 {sea relevante para la preparacin de los estados financieros, tal como registr
os, }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {documentacin
y otro material; }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\r
i0\sl-213\slmult0 \*\tx1453\fs18\cf0\f0\charscalex100 {(ii)}\tab \fs16\cf0\f0\ch
arscalex100 {informacin adicional que podamos solicitar a [la direccin] para los f
ines de la }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {audi
tora; y }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\s
lmult0 \*\tx1453\fs18\cf0\f0\charscalex100 {(iii)}\tab \fs16\cf0\f0\charscalex10
0 {acceso ilimitado a las personas de la entidad de las cuales conside
remos }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {necesario
obtener evidencia de auditora. }\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li333\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {Como parte de nuestro
proceso de auditora, solicitaremos a [la direccin, y, cuando proceda, a }\par\par
d\li333\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los responsables del g
obierno de la entidad] confirmacin escrita de las manifestaciones }\par\pa
rd\li333\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {realizadas a nuestra ate
ncin en relacin con la auditora. }\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li333\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Esperamos contar con l
a plena colaboracin de sus empleados durante nuestra auditora. }\par\pard\li333\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-200\slmult0 \fs16\cf0\f0\charsc
alex100\i {[Otra informacin relevante]}\i0 \par\pard\li333\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li333\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100\i {[Insertar
otra informacin, como acuerdos sobre honorarios, facturacin y otras con
diciones }\i0 \par\pard\li333\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {e
specficas, segn el cas].}\i0 \par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li333\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {[Informes] }\par\pard\li333
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-226\slmult0 \fs14\cf0\f0\cha
rscalex100\i {[Insertar referencia adecuada respecto a la estructura y c
ontenido esperados del informe de }\i0 \par\pard\li333\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100\i {auditora}\i0 \fs20\cf0\f0\charscalex100\b {.]}\b0 \pa
r\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {Es posible que la estructura y el contenido de nuestro i
nforme tengan que ser modificados en}\par\pard\li333\ri0\sl-226\slmult0 \fs18\cf
0\f0\charscalex100 {funcin de los hallazgos de nuestra auditora. }\par\pard\li333\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs16\cf0\f0\char
scalex100 {Les rogamos que firmen y devuelvan la copia adjunta de esta carta par
a indicar que conocen y }\par\pard\li333\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {aceptan los acuerdos relativos a nuestra auditora de los estados financie

ros, incluidas nuestras }\par\pard\li333\ri0\sl-253\slmult0 \fs18\cf0\f0\charsca

lex100 {respectivas responsabilidades. }\par\pard\li333\ri0\sl-213\slmult0 \fs18
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8\cf0\f0\charscalex100 {Recibido y conforme, en nombre de la sociedad ABC por }\
par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-266\slmult0 \f
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\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {Nombre y cargo }\par\pard\li333\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Fecha }\par\pard\sect\sectd\sbknone\p
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20\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS DEL ENCA
RGO DE AUDITORA}\par\column\pard\li773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li77
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li773\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li773\ri0\sl-360\slmult0 \fs22\cf0\f0\charscalex100\b {Anexo 2 }\b0 \par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {(Ref: Apartado A10) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghs
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bilidad de los marcos de informacin con fines generales }\b0 \par\pard\li306\ri0
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lex100\b {Jurisdicciones que carecen de organismos emisores de normas autorizado
s o reconocidos o }\b0 \par\pard\li306\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100\b {de marcos de informacin financiera prescritos por las disposiciones legal
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par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \f
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fs18\cf0\f0\charscalex100 {Tal como se establece en el apartado Al 0 de la prese
nte NIA, cuando una entidad se ha }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {constituido u opera en una jurisdiccin que carece de un organism
o emisor de normas }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{autorizado o reconocido, o cuando las disposiciones legales o reglame
ntarias no }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {presc
riben la utilizacin de un marco de informacin financiera, la direccin identifica }\
par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {un marco de informa
cin financiera aplicable. Lo habitual en dichas jurisdicciones es }\par\pard\li13
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {utilizar normas de informacin
financiera establecidas por alguno de los organismos }\par\pard\li13\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {indicados en el apartado A8 de esta NI
A. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0
\fs16\cf0\f0\charscalex100 {Por otro lado, en una determinada jurisdiccin
puede haber convenciones contables }\par\pard\li13\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {establecidas que se reconozcan generalmente como el marco d
e informacin financiera }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {para los estados financieros con fines generales preparados por determinad
as entidades }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {espe
cificadas que operen en dicha jurisdiccin. Cuando se adopta dicho marco
de }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin fina
nciera, el apartado 6(a) de esta NIA requiere que el auditor determine }\par\par
d\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {si se puede considerar q
ue las convenciones contables en su conjunto constituyen un}\par\pard\li13\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {marco de informacin financiera ac
eptable para estados financieros con fines }\par\pard\li13\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {generales. Cuando las convenciones contables
se emplean de modo generalizado en}\par\pard\li13\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {una determinada jurisdiccin, es posible que las organizacion
es de auditores de dicha }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {jurisdiccin hayan examinado la aceptabilidad del marco de informacin finan
ciera en}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {nombre d
e los auditores. En otros casos, el auditor puede determinar este aspe
cto }\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {analizando s
i las convenciones contables presentan las caractersticas que }\par\pard\l
i13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {habitualmente tienen los ma
rcos de informacin financiera aceptables (vase el }\par\pard\li13\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {apartado 3 siguiente) o comparando las conve
nciones contables con los requerimientos }\par\pard\li13\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {de un marco de informacin financiera existente que se con
sidere aceptable (vase el }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {apartado 4 siguiente). }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {Los marcos de informacin
financiera aceptables normalmente presentan las siguientes }\par\pard\li13\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {caractersticas, que hacen que la infor
macin financiera proporcionada en los estados }\par\pard\li13\ri0\sl-253\slmult0

\fs18\cf0\f0\charscalex100 {financieros sea til para los usuarios a los que se di

rige: }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmu
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r\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sea relevante para l
a naturaleza de la entidad y para el propsito }\par\pard\sect\sectd\sbknone\pgwsx
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ar\pard\li3586\ri0\sl-320\slmult0 \fs14\cf0\f0\charscalex100 {161}\par\column\pa
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0\charscalex100 {ACUERDO DE LOS TRMINOS DEL ENCARGO DE AUDITORA}\par\pard\li373\ri

0\sl-213\slmult0 \fs18\cf0\par\pard\li373\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li373\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100 {de los estados financiero
s. Por ejemplo, en el caso de una empresa que prepara }\par\pard\li373\ri
0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {estados financieros con fines gener
ales, la relevancia se evala en relacin con la }\par\pard\li373\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {informacin necesaria para satisfacer las necesid
ades comunes de informacin}\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {financiera de un amplio espectro de usuarios a la hora de
tomar decisiones }\par\pard\li373\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex10
0 {econmicas. Dichas necesidades se satisfacen habitualmente mediante la }\
par\pard\li373\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {presentacin de la
situacin financiera, de los resultados y de los flujos de }\par\pard\li3
73\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {efectivo de la empresa. }\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx360\f
s20\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {Integridad, en
el sentido de que no se omitan transacciones ni hechos, saldos }\par\p
ard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contables ni revelaci
ones de informacin que puedan afectar a las conclusiones }\par\pard\li373
\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {basadas en los estados financier
os. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0
\*\tx360\fs18\cf0\f0\charscalex100 {(c)}\tab \fs16\cf0\f0\charscalex100 {Fiabili
dad, en el sentido de que la informacin proporcionada en los estados }\pa
r\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros: }\par\p
ard\li373\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li373\ri0\sl-200\slmult0 \*\tx85
3\fs20\cf0\f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charscalex100 {refleje, en su
caso, el fondo econmico de los hechos y transacciones, y no}\par\pard\li853\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {su mera forma legal; y }\par\pard\li3
73\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li373\ri0\sl-200\slmult0 \*\tx853\fs18\
cf0\f0\charscalex100 {(ii)}\tab \fs16\cf0\f0\charscalex100 {tenga como resultado
una evaluacin, medida presentacin y revelacin de }\par\pard\li853\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {informacin razonablemente congruente si se uti
liza en circunstancias }\par\pard\li853\ri0\sl-240\slmult0 \fs20\cf0\f0\charsca
lex100 {similares. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-200\slmult0 \*\tx346\fs20\cf0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charsca
lex100 {Neutralidad, en el sentido de que contribuya a que la informacin de los e
stados }\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financier
os est libre de sesgo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-200\slmult0 \*\tx360\fs18\cf0\f0\charscalex100 {(e)}\tab \fs16\cf0\f0\char
scalex100 {Comprensibilidad, en el sentido de que la informacin de los estados fi
nancieros }\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sea c
lara y exhaustiva, y no est sujeta a interpretaciones significativamente
}\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {diferentes. }\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\c
f0\f0\charscalex100 {El auditor puede decidir comparar las convenciones contable
s con los requerimientos }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {de un marco de informacin financiera existente que se considere ac
eptable. Por }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejem
plo, el auditor puede comparar las convenciones contables con las NIIF.
Con }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {respecto a l
a auditora de una entidad de pequea dimensin, el auditor puede decidir }\par\pard\l
i0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {comparar las convenciones c
ontables con un marco de informacin financiera }\par\pard\li0\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {especficamente desarrollado para dichas entida
des por un organismo emisor de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {normas autorizado o reconocido. Cuando el auditor reali
ce dicha comparacin y }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {detecte diferencias, la decisin sobre si las convenciones contables adop
tadas para la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pre
paracin de los estados financieros constituyen un marco de informacin financiera }

\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aceptable implica

examinar las razones de las diferencias y si la aplicacin de las }\pa
r\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {convenciones contable
s, o la descripcin del marco de informacin financiera en los }\par\pard\li0
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros, puede dar l
ugar a estados financieros que induzcan a error. }\par\pard\sect\sectd\sbknone\p
gwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3560\colsr-0\coln
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pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-240\slmult0 \fs14\
cf0\f0\charscalex100\b \i {NIA 210 ANEXO 2 }\b0 \i0 \par\column\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
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pard\li0\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {162}\par\pard\sect\sectd
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pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li306\ri0\sl-320\slmult0 \fs20\cf0\f0\charscalex100 {5.}\par\column
\pard\li800\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {ACUERDO DE LOS TRMINOS
DEL ENCARGO DE AUDITORA }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
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calex100 {Un conjunto de convenciones contables ideado para satisfacer pr
eferencias }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {individ
uales no es un marco de informacin financiera aceptable para estados }\pa
r\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros con fines
generales. Igualmente, un marco de cumplimiento no ser un}\par\pard\li0\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {marco de informacin financiera ace
ptable, salvo que sea generalmente aceptado en la }\par\pard\li0\ri0\sl-253\slmu
lt0 \fs16\cf0\f0\charscalex100 {jurisdiccin de que se trate por quienes pre
paran los estados financieros y por sus }\par\pard\li0\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {usuarios. }\par\pard\li2680\ri0\sl-213\slmult0 \fs18\
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{\shp{\*\shpinst\shpleft480\shptop1293\shpright493\shpbottom1306\shpfhdr0\shpwr3
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{\shp{\*\shpinst\shpleft493\shptop1293\shpright7346\shpbottom1306\shpfhdr0\shpwr
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{\shp{\*\shpinst\shpleft7346\shptop1293\shpright7360\shpbottom1306\shpfhdr0\shpw
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{\shp{\*\shpinst\shpleft480\shptop1306\shpright493\shpbottom1573\shpfhdr0\shpwr3
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{\shp{\*\shpinst\shpleft7346\shptop1306\shpright7360\shpbottom1573\shpfhdr0\shpw
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{\shp{\*\shpinst\shpleft480\shptop1573\shpright493\shpbottom1826\shpfhdr0\shpwr3
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{\shp{\*\shpinst\shpleft7346\shptop1573\shpright7360\shpbottom1826\shpfhdr0\shpw
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{\shp{\*\shpinst\shpleft480\shptop1826\shpright493\shpbottom2080\shpfhdr0\shpwr3
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{\shp{\*\shpinst\shpleft480\shptop2346\shpright493\shpbottom2346\shpfhdr0\shpwr3
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{\shp{\*\shpinst\shpleft7346\shptop2346\shpright7360\shpbottom2346\shpfhdr0\shpw
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{\shp{\*\shpinst\shpleft7346\shptop2080\shpright7360\shpbottom2346\shpfhdr0\shpw
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slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA DE ESTADOS

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sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Alcance de esta NIA }\b0 \par\pard\
sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\cols2\colno1\c
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ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Los sistemas, las polticas y
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f0\f0\charscalex100 {tiene la obligacin de establecer y mantener un sistema
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}\par\pard\li360\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {loa requerimien
tos nacionales que sean al menos igual de exigentes. (Ref: }\par\pard\li
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l de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {calidad que
sean aplicables al encargo de auditora y de proporcionar a la firma d
e }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora la infor
macin necesaria para permitir el funcionamiento de aquella parte del }\par\pard\l
i0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sistema de control de calidad
de la firma de auditora que se refiere a la independencia. }\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100
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la firma }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de audit
ora, salvo que la informacin proporcionada por la firma de auditora o }\p
ar\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {terceros indique lo c
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0\f0\charscalex100 {A efectos de las NIA, los siguientes trminos tienen los signi
ficados que figuran a }\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex1
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ult0 \fs18\cf0\f0\charscalex100 {apropiada otorgada por un organismo profesional
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uicios }\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {significa
tivos realizados por el equipo del encargo y las conclusiones alcanzadas }\par\p
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le slo a las auditoras de estados financieros de }\par\pard\li360\ri0\sl-2
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nas, ninguna de las cuales forma parte del equipo del encargo, con }\
par\pard\li360\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {experiencia y au
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s }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Cdigo de la
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tos }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que la firma
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tencin, mediante la observacin y la realizacin de las indagaciones }\par\pa
rd\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {necesarias, ante situacion
es evidentes de incumplimiento por los miembros del equipo }\par\pard\li0\ri0\sl
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rscalex100 {CONTROL DE CALIDAD DE LA AUDITORA DE ESTADOS FINANCIEROS}\par\pard\li
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cuestiones que indiquen que }\par\pard\li640\ri0\sl-253\slmult0 \fs16\cf0\f0\c
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mientos de tica }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{aplicables, el socio del encargo, previa consulta a otros miembros de
la firma de }\par\pard\li640\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {
auditora, determinar las medidas adecuadas. (Ref.: Apartado A5) }\par\pard\li40\ri
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f0\charscalex100 {El socio del encargo llegar a una conclusin sobre el cu
mplimiento de los }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex1
00 {requerimientos de independencia que sean aplicables al encargo de au

ditora. A tal }\par\pard\li640\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {e

fecto, el socio del encargo (Ref: Apartado A5): }\par\pard\li640\ri0\sl-213\slmu
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irma de auditora y, en su caso, de las }\par\pard\li1000\ri0\sl-240\slmult
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ancias y relaciones que supongan}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {amenazas a la independencia; }\par\pard\li640\ri0\sl-213\slmult
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0 {(b)}\tab \fs16\cf0\f0\charscalex100 {evaluar la informacin sobre los incumplimi
entos detectados, en su caso, de las }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {polticas y los procedimientos de independencia de la
firma de auditora para }\par\pard\li1000\ri0\sl-253\slmult0 \fs16\cf0\f0\cha
rscalex100 {determinar si constituyen una amenaza a la independencia en e
l encargo de }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
auditora; y }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-2
13\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {(c)}\tab \fs16\cf0\f0\charscalex
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s }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a un nivel
aceptable mediante la aplicacin de salvaguardas o, si se considera }\par\
pard\li1000\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {adecuado, para renu
nciar al encargo de auditora si las disposiciones legales o }\par\pard\l
i1000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reglamentarias aplicables
as lo permiten. El socio del encargo informar a la }\par\pard\li1000\ri0
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revedad posible, de cualquier imposibilidad de }\par\pard\li1000\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {resolver la cuestin, para que adopte las medid
as adecuadas. (Ref: Apartados A6-}\par\pard\li1000\ri0\sl-226\slmult0 \fs20\cf0\
f0\charscalex100 {A7) }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40
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rscalex100 {y }\fs18\cf0\f0\charscalex100\b {continuidad de las relaciones con c
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rocedimientos }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ad
ecuados en relacin con la aceptacin y continuidad de las relaciones con clientes,
y }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de encargos de
auditora, y determinar si las conclusiones alcanzadas al respecto son}\par\pard\l
i640\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {adecuadas. (Ref: Apartados A
8-A9) }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmu
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el socio del encargo obtiene informacin que, de haber estado disponible
con}\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {anteriorida
d, hubiese sido causa de que la firma de auditora rehusara el encargo
de }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora, el
socio del encargo comunicar dicha informacin a la firma de auditora a }\par\pard\l
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0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Seguimiento }\b0 \par\pard\li
40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \*\tx640\fs18\c
f0\f0\charscalex100 {23.}\tab \fs16\cf0\f0\charscalex100 {Un sistema efectivo de
control de calidad incluye un proceso de seguimiento diseado }\par\pard\li640\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {para proporcionar a la firma de aud
itora una seguridad razonable de que sus polticas }\par\pard\li640\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {y procedimientos en relacin con el sistema de
control de calidad son pertinentes, }\par\pard\li640\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {adecuados y operan eficazmente. El socio del encargo ten
dr en cuenta los resultados }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {del proceso de seguimiento de la firma de auditora contenidos en la in
formacin ms }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {recien
te difundida por esta y, en su caso, por otras firmas de la red, as
como si las }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {d
eficiencias indicadas en dicha informacin pueden afectar al encargo de aud
itora. }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apar
tados A32-A34) }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl
-213\slmult0 \fs18\cf0\f0\charscalex100\b {Documentacin }\b0 \par\pard\li40\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \*\tx640\fs20\cf0\f0\ch
arscalex100 {24.}\tab \fs18\cf0\f0\charscalex100 {El auditor incluir en la docume
ntacin de auditora:}{\super \fs12\up2\cf0\f0\charscalex100 {4}}\par\pard\li640\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-253\slmult0 \*\tx1000\fs20\cf0\f
0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Las cuestiones identific
adas en relacin con el cumplimiento de los reque-}\par\pard\li1000\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {rimientos de tica aplicables y el modo en
que fueron resueltas. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \*\tx266
\fs10\cf0\f0\charscalex100 {4}\tab \fs12\cf0\f0\charscalex100 {NIA 230, \uc1\u82

20XDocumentacin de auditora\uc1\u8221X, apartados 8-11 y apartado A6.}\par\pard\se

ct\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\col
w6200\colsr-0\colno2\colw1866\pard\li3306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li3306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3306\ri0\sl-133\slmult0 \fs16\cf0
\f0\charscalex100 {173}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\
charscalex100\b \i {NIA 220 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\
marglsxn520\margrsxn133\margtsxn666\margbsxn186\pard\li1160\ri0\sl-226\slmult0 \
fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA DE ESTADOS FINANCIER
OS}\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li640\ri0\sl-346\slmult0 \*\tx1000\fs20\cf0\f0\charscalex10
0 {(b)}\tab \fs18\cf0\f0\charscalex100 {Las conclusiones en relacin con el cum
plimiento de los requerimientos de }\par\pard\li1000\ri0\sl-253\slmult0 \fs1
6\cf0\f0\charscalex100 {independencia que sean aplicables al encargo de auditora,
y cualquier discusin }\par\pard\li1000\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {relevante con la firma de auditora que sustente dichas conclusiones. }\par\
pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1
000\fs18\cf0\f0\charscalex100 {(c)}\tab \fs16\cf0\f0\charscalex100 {Las conclus
iones que se hayan alcanzado en relacin con la aceptacin y }\par\pard\li1000\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {continuidad de las relaciones con
clientes, y de encargos de auditora. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {(d)}\t
ab \fs16\cf0\f0\charscalex100 {La naturaleza, el alcance y las conclusione
s de las consultas realizadas en el }\par\pard\li1000\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {transcurso del encargo de auditora. (Ref: Apartado A35)
}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \
*\tx640\fs18\cf0\f0\charscalex100 {25.}\tab \fs14\cf0\f0\charscalex100 {El revi
sor de control de calidad del encargo presentar, para el encargo de au
ditora }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {revisado,
pruebas documentales de que: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li640\ri0\sl-213\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {(a)}\tab \fs16
\cf0\f0\charscalex100 {se han aplicado los procedimientos requeridos por l
as polticas de la firma de }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {auditora sobre revisiones de control de calidad del encargo; }\pa
r\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\t
x1000\fs18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {la revisin
de control de calidad del encargo se ha terminado en la fecha del }\
par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {informe de audito
ra o con anterioridad a ella; y }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li640\ri0\sl-200\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {(c)}\tab \fs
16\cf0\f0\charscalex100 {el revisor no tiene conocimiento de ninguna cues
tin que haya quedado sin }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {resolver que pudiera llevarle a considerar que los juicios significa
tivos realizados }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{por el equipo del encargo y las conclusiones alcanzadas por ste no
sean }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuados.
}\par\pard\li3320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3320\ri0\sl-200\slmul
t0 \fs12\cf0\f0\charscalex100 {* * * }\par\pard\li40\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li40\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {Gua de aplicacin
y otras anotaciones explicativas }\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {El sistema de
control de calidad }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex10
0\b {la funcin de los equipos del encargo }\b0 \par\pard\li40\ri0\sl-200\slmult0
\fs18\cf0\f0\charscalex100 {(Ref: Apartado 2) }\par\pard\li40\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li40\ri0\sl-240\slmult0 \*\tx640\fs18\cf0\f0\charscalex100 {
Al. }\tab \fs16\cf0\f0\charscalex100 {La NICC 1, o los requerimientos nac
ionales que sean al menos igual de exigentes, }\par\pard\li640\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {tratan de las responsabilidades de la f
irma de auditora en relacin con el }\par\pard\li640\ri0\sl-240\slmult0 \fs16\c

f0\f0\charscalex100 {establecimiento y mantenimiento de un sistema de control de

calidad para los encargos }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {de auditora. El sistema de control de calidad comprende poltica
s y procedimientos }\par\pard\li640\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex
100 {que contemplan cada uno de los siguientes elementos: }\par\pard\li640\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\
charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {responsabilidades de
liderazgo en la calidad dentro de la firma de auditora; }\par\pard\li640\ri0\sl213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-226\slmult0 \*\tx1000\fs20\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {requerimientos de tica
aplicables; }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl226\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\c
harscalex100 {aceptacin y continuidad de las relaciones con clientes, y de encarg
os especficos; }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\m
argrsxn133\cols2\colno1\colw3293\colsr-0\colno2\colw4786\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 220 }\b0 \i0 \par\colu
mn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b {174
}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133
\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\margtsxn
666\margbsxn186\pard\li1106\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {CONTR
OL DE CALIDAD DE LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li600\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\
sl-333\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0
\charscalex100 {recursos humanos; }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li600\ri0\sl-293\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs18\cf0\f0\charscalex100 {realizacin del encargo; y }\par\pard\li600\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\slmult0 \*\tx946\fs20\cf0\f0
\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {seguimiento. }\par\
pard\li600\ri0\sl-293\slmult0 \fs18\cf0\f0\charscalex100 {Los requerimientos n
acionales que tratan de las responsabilidades de la firma de }\par\pard
\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora en relacin con el e
stablecimiento y mantenimiento de un sistema de control }\par\pard\li600\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {de calidad son al menos igual de exigent
es que la NICC 1 si tratan todos los elementos }\par\pard\li600\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {mencionados en el presente apartado e imponen
obligaciones a la firma de auditora }\par\pard\li600\ri0\sl-226\slmult0 \fs18\c
f0\f0\charscalex100 {que cumplen los objetivos de los requerimientos establecido
s en la NICC 1. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs16\cf0\f0\charscalex100\i {Confianza en el sistema de control de
calidad de la firma de auditora}\i0 \fs20\cf0\f0\charscalex100 { (Ref:}\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Apartado 4) }\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\tx600\fs18\cf0\f0\
charscalex100 {A2. }\tab \fs16\cf0\f0\charscalex100 {Salvo que la informacin pro
porcionada por la firma de auditora o terceros indique lo }\par\pard\li600\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {contrario, el equipo del encargo puede
confiar en el sistema de control de calidad de la }\par\pard\li600\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {firma de auditora en relacin, por ejemplo, con:
}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-200\slmult0
\*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{La competencia del personal, merced al proceso de seleccin y a la formacin. }\par
\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-200\slmult0 \*\tx
960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La i

ndependencia, merced a la recopilacin y comunicacin de la informacin }\par\pard\li9

60\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {sobre independencia que sea pe
rtinente. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-21
3\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\char
scalex100 {El mantenimiento de las relaciones con clientes, merced a sistemas de
aceptacin }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {y cont
inuidad. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213
\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\chars
calex100 {El cumplimiento de los requerimientos legales y reglamentarios aplicab
les, }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {merced al p
roceso de seguimiento. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Responsabilidades de liderazgo
en la calidad de las auditoras (Ref: Apartado 8) }\b0 \par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \*\tx600\fs18\cf0\f0\charscalex1
00 {A3. }\tab \fs16\cf0\f0\charscalex100 {Dado que el socio del encargo es resp
onsable de la calidad global de cada encargo de }\par\pard\li600\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {auditora, sus actuaciones y sus comunicaciones a
los dems miembros del equipo del }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {encargo han de resaltar: }\par\pard\li600\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(a)
}\tab \fs18\cf0\f0\charscalex100 {la importancia para la calidad de la auditora d
e: }\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0\sl-240\slmul
t0 \*\tx1440\fs20\cf0\f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charscalex100 {la
realizacin de un trabajo que cumpla las normas profesionales y los }\par\pard\li1
440\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {requerimientos legales y regl
amentarios aplicables; }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn573\margrsxn133\cols2\colno1\colw6160\colsr-0\colno2\colw1866\pard\li3266\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li32
66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-333\slmult0 \fs16\cf0\f0\
charscalex100\b {175}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slm
ult0 \fs16\cf0\f0\charscalex100\b \i {NIA 220 }\b0 \i0 \par\pard\sect\sectd\sbkn
one\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\pard\sect\sectd\sbkpage\pgwsx
n8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn200\pard\li1146\ri
0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA DE
ESTADOS FINANCIEROS}\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-333\slmult0 \*\tx1453\fs20\c
f0\f0\charscalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {el cumplimiento de la
s polticas y los procedimientos de control de calidad}\par\pard\li1480\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {de la firma de auditora que sean aplicables;
}\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-280\slmult0
\*\tx1453\fs20\cf0\f0\charscalex100 {(iii)}\tab \fs18\cf0\f0\charscalex100 {la
emisin de informes de auditora que sean adecuados en funcin de las }\par\pard\li148
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {circunstancias; y }\par\pard\li
973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-266\slmult0 \*\tx1466\fs2
0\cf0\f0\charscalex100 {(iv)}\tab \fs18\cf0\f0\charscalex100 {la facultad que ti
ene el equipo del encargo de poner de manifiesto sus }\par\pard\li1480\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {reservas sin temor a represalias; y }\par\
pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-253\slmult0 \*\tx1
000\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {el hecho de
que la calidad es esencial en la realizacin de encargos de auditora. }\par\pard\li
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}\par\pard\li613\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {saber: }\par\par
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tx1000\fs20\cf0\f0\charscalex100 {(b)}\tab \fs20\cf0\f0\charscalex100 {objetivid
ad; }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmu
lt0 \*\tx1000\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {co
mpetencia y diligencia profesionales; }\par\pard\li640\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {(d)}\
tab \fs18\cf0\f0\charscalex100 {confidencialidad; y }\par\pard\li640\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\fs20\cf0\f0\charsc
alex100 {(e)}\tab \fs18\cf0\f0\charscalex100 {comportamiento profesional. }\par\
pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmult0 \fs18\cf
0\f0\charscalex100 {Definicin de \uc1\u8220Xfirma de auditora\uc1\u8221X, \uc1\u82
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}\par\pard\li13\ri0\sl-280\slmult0 \*\tx613\fs20\cf0\f0\charscalex100 {A5. }\ta
b \fs18\cf0\f0\charscalex100 {Las definiciones de \uc1\u8220Xfirma de audit
ora\uc1\u8221X, \uc1\u8220Xred\uc1\u8221X y \uc1\u8220Xfirma de la red\uc1\
u8221X en los re-}\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {querimientos de tica aplicables pueden diferir de las que se establecen en la
presente }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {NIA. Po
r ejemplo, el Cdigo de la IFAC define \uc1\u8220Xfirma de auditora\uc1\u8221X como
: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult
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onales de la contabilidad. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\par
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e propiedad, de }\par\pard\li1000\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
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\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA
DE ESTADOS FINANCIEROS}\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-346\slmult0 \fs18\cf0\f0\
charscalex100 {El Cdigo de la IFAC tambin proporciona orientaciones, en relacin con
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e necesario para interpretar dichos requerimientos de tica. }\par\pard\li26\ri0\s
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100\i {Amenazas a la independencia}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Aparta
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segn lo requerido en el apartado }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0
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f0\f0\charscalex100 {encargo de auditora si las disposiciones legales o r
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harscalex100 {auditores del sector pblico. Sin embargo, los auditores del sector
pblico o las firmas }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex10
0 {de auditora que lleven a cabo auditoras en el sector pblico por cuenta
del auditor }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {l
egal, dependiendo de los trminos del mandato en una determinada jurisdic
cin, es }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {posible
que deban adaptar su enfoque con el fin de promover el cumplimiento d
el }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {espritu del ap
artado 11. Cuando el mandato del auditor del sector pblico no permita }\par\pard\
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o puede conllevar revelar, mediante un informe pblico, las }\par\pard\li626\ri0\s
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\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs
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f0\charscalex100 {y }\fs18\cf0\f0\charscalex100\b {de encargos de auditora }\b0 \
par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 12)
}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \*
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os de los }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {requ
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u8226X}\tab \fs16\cf0\f0\charscalex100 {Su conocimiento de las normas profes
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0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Su especializacin tc
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fs16\cf0\f0\charscalex100 {Su conocimiento de los sectores relevantes en lo
s que el cliente desarrolla su }\par\pard\li1266\ri0\sl-240\slmult0 \fs20\c
f0\f0\charscalex100 {actividad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
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}\tab \fs18\cf0\f0\charscalex100 {Su capacidad de aplicar el juicio profesional.
}\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-240\slmult0
\*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex10
0 {Su conocimiento de las polticas y procedimientos de control de calida
d de la }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {firma
de auditora. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl213\slmult0 \fs16\cf0\f0\charscalex100\i {Consideraciones especficas para entidad
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cumplir los trminos del mandato de auditora en una }\par\pard\li906\ri0\s
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tencia puede incluir el conocimiento de las }\par\pard\li906\ri0\sl-240\sl
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a la informacin al Parlamento u otro }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {rgano de gobierno, o cuando lo exija el inters pblico. El alcan
ce ms amplio de una }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
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de la auditora o una valoracin exhaustiva del cumplimiento de las }\par\p
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}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0
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de la auditora de conformidad con las Normas }\par\pard\li533\ri0\sl-186\slmult0
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}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\col
s2\colno1\colw6466\colsr-0\colno2\colw1466\pard\li3560\ri0\sl-213\slmult0 \fs18\
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none\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgws
xn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1413\r
i0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA D
E ESTADOS FINANCIEROS}\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li90
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-346\slmult0 \*\tx1253\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La naturaleza
de la actividad de la entidad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li906\ri0\sl-280\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs18\cf0\f0\charscalex100 {Los temas relacionados con los riesgos. }\par\
pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-280\slmult0 \*\tx1
253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Los
problemas que puedan surgir. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li906\ri0\sl-280\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {El enfoque detallado para la realizacin del encarg
o. }\par\pard\li906\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {La discusin
entre los miembros del equipo del encargo permite a los miembros con}\par\
pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {menos experiencia pla
ntear preguntas a los miembros con ms experiencia de forma }\par\pard\li906\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que pueda haber una adecuada comu
nicacin en el equipo del encargo. }\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li280\ri0\sl-200\slmult0 \*\tx906\fs18\cf0\f0\charscalex100 {A14. }\tab
\fs16\cf0\f0\charscalex100 {Un trabajo en equipo y una formacin prctica adecuados
facilitan a los miembros del }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\c
harscalex100 {equipo del encargo con menos experiencia la comprensin clara
de los objetivos del }\par\pard\li906\ri0\sl-253\slmult0 \fs18\cf0\f0\charsca
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ab \fs18\cf0\f0\charscalex100 {La supervisin incluye cuestiones como: }\par\pard\
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s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {El seguim
iento del desarrollo del encargo de auditora. }\par\pard\li906\ri0\sl-213\slmult0
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{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La consideracin de la competencia
y capacidad de cada uno de los miembros del }\par\pard\li1266\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {equipo del encargo, en particular, si tienen sufi
ciente tiempo para desarrollar su }\par\pard\li1266\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {trabajo, si comprenden las instrucciones y si el tra
bajo se est realizando de }\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f0\c
harscalex100 {acuerdo con el enfoque planificado para el encargo de auditora. }\p
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a respuesta a las cuestiones significativas que surjan durante el encar

go de }\par\pard\li1266\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {auditora,
considerando su significatividad y modificando adecuadamente el }\par\pard
\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {enfoque planificado. }\pa
r\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\t
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\par\pard\li1266\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {deban ser objet
o de consulta o consideracin por parte de los miembros del }\par\pard\li
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par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-200\slmult0 \f
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los procedimientos de la firma de auditora }\par\pard\li906\ri0\sl-226\slmult0 \f
s18\cf0\f0\charscalex100 {relativos a la responsabilidad de revisin se establecen
sobre la base }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\
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13\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-320\slmult0 \fs18\cf0\f0\charscalex10
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Un socio del encargo que se haga cargo de una auditora durante el
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encargo puede aplicar los procedimientos de revisin descritos en el apartado Al8
para }\par\pard\li626\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {revisar el
trabajo realizado hasta la fecha del cambio con el fin de asumir las
}\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {responsabilidad
es propias de un socio del encargo. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Consideraciones
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0 \par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {en un rea especf
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0 \fs16\cf0\f0\charscalex100 {especfica de contabilidad o de auditora, la di

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les como: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-21
3\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\char
scalex100 {acordar con dicho miembro del equipo la naturaleza, el alcance y los
objetivos de }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {su
trabajo, y las funciones respectivas de dicho miembro y de otros miembros del }\
par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {equipo del encar
go, as como la naturaleza, el momento de realizacin y la }\par\pard\li986
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llos; y }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\
slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charsc
alex100 {Evaluar la adecuacin del trabajo de dicho miembro del equipo, i
ncluida la }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {rele
vancia y razonabilidad de los hallazgos de dicho miembro del equipo o de sus }\p
ar\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conclusiones, y su
congruencia con otra evidencia de auditora. }\par\pard\li26\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {Consultas
}\i0 { }\fs18\cf0\f0\charscalex100 {(Ref: Apartado 18) }\par\pard\li26\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \*\tx626\fs18\cf0\f0\charsc
alex100 {A21. }\tab \fs16\cf0\f0\charscalex100 { Se puede lograr un proceso
eficaz de consultas sobre cuestiones significativas de }\par\pard\li626\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {carcter tcnico, de tica u otras dentr
o, o en su caso, fuera de la firma de auditora, }\par\pard\li626\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {cuando las personas consultadas: }\par\pard
\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\f
s18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {han sido
informadas de todos los hechos relevantes, lo que les permitir }\par\p
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miento informado; y }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626
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f0\f0\charscalex100 {tienen los conocimientos, el rango jerrquico y la experienci
a adecuados. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {A22. Puede ser conveniente que el equip
o del encargo realice una consulta fuera de la firma }\par\pard\li626\ri0\sl-240
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par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs1
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0\charscalex100 { NIA 230, apartado 9(c).}\par\pard\sect\sectd\sbknone\pgwsxn873
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slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100 {18
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s comerciales que proporcionen los pertinentes }\par\pard\li906\ri0\sl-240\slmul
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\f0\charscalex100 { En el caso de una auditora }\par\pard\li906\ri0\sl-240\slmult
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tizada o cuando el encargo rena los }\par\pard\li906\ri0\sl-240\slmult0 \fs
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calidad, dicha revisin facilita }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {al auditor la determinacin de si se ha obtenido evidencia
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ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {adecuadas durante el encargo
permite que las cuestiones significativas se resuelvan }\par\pard\li906\ri
0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {con prontitud y de un modo satis
factorio para el revisor de control de calidad del }\par\pard\li906\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {encargo en la fecha del informe de aud
itora o con anterioridad a ella. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li306\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A25. La finalizac
in de la revisin de control de calidad del encargo significa el }\par\pard
\li906\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {cumplimiento, por parte
del revisor de control de calidad del encargo, de los }\par\pard\li906\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {requerimientos de los apartados 2
0 y 21 y, en su caso, de lo dispuesto en el apartado }\par\pard\li906\ri0\sl-253
\slmult0 \fs16\cf0\f0\charscalex100 {22. La documentacin de la revisin de con
trol de calidad del encargo se puede }\par\pard\li906\ri0\sl-240\slmult0 \f
s14\cf0\f0\charscalex100 {completar despus de la fecha del informe de aud
itora como parte del proceso de }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {compilacin del archivo de auditora final. La NIA 230 es
tablece requerimientos y }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {proporciona orientaciones al respecto.}{\super \fs12\up3\cf0\f0\chars
calex100 {10}}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl
-280\slmult0 \fs18\cf0\f0\charscalex100 {Naturaleza, extensin y momento de realiz
acin de la revisin de control de calidad }\par\pard\li306\ri0\sl-213\slmult0 \fs18
\cf0\f0\charscalex100 {del encargo (Ref: Apartado 20) }\par\pard\li306\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100
{A26. Prestar una especial atencin a los cambios en las circunstancias permite
al socio del }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en
cargo determinar las situaciones en las que es necesaria una revisin de control d
e }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {calidad del en
cargo, aunque al inicio del encargo no fuera requerida dicha revisin. }\par\pard\
li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-280\slmult0 \fs16\cf0\f
0\charscalex100 {A27. La extensin de la revisin de control de calidad de
l encargo puede depender, entre }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {otros aspectos, de la complejidad del encargo de auditora, de
si la entidad es o no una }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {entidad cotizada y del riesgo de que el informe de auditora no }\par\p
ard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-240

\slmult0 \*\tx546\fs10\cf0\f0\charscalex100 {9}\tab \fs12\cf0\f0\charscalex100 {

NIA 700, \uc1\u8220XFormacin de la opinin y emisin del informe de auditora sobre los
estados financieros\uc1\u8221X, apartado 41.}\par\pard\li293\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li293\ri0\sl-253\slmult0 \*\tx560\fs10\cf0\f0\charscalex100
{10}\tab \fs12\cf0\f0\charscalex100 {NIA 230, apartados 14-16.}\par\pard\sect\se
ctd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw6480
\colsr-0\colno2\colw1453\pard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li357
3\ri0\sl-320\slmult0 \fs14\cf0\f0\charscalex100 {183 }\par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 220 }\b0 \i0 \par\pard\se
ct\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\
sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn200\p
ard\li1413\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE
LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-360\slmult0 \f
s18\cf0\f0\charscalex100 {sea adecuado en funcin de las circunstancias. La
realizacin de una revisin de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {control de calidad del encargo no reduce las responsabilidades del
socio del encargo en}\par\pard\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex1
00 {relacin con el encargo de auditora y su realizacin. }\par\pard\li306\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100
{Revisin de control de calidad del encargo de una entidad cotizada (Ref: Apartado
21) }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-173\slm
ult0 \fs16\cf0\f0\charscalex100 {A28. Como otras cuestiones relevantes par
a la evaluacin de los juicios significativos }\par\pard\li906\ri0\sl-253\slm
ult0 \fs14\cf0\f0\charscalex100 {realizados por el equipo del encargo que
pueden ser consideradas en la revisin de }\par\pard\li906\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {control de calidad del encargo de una entidad cotiz
ada cabe citar: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0
\sl-280\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\
f0\charscalex100 {Los riesgos significativos detectados durante el encargo
de acuerdo con la NIA }\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f0\cha
rscalex100 {315,}{\super \fs10\up3\cf0\f0\charscalex100 {11}}\fs16\cf0\f0\charsc
alex100 { y las respuestas a dichos riesgos de acuerdo con la NIA 330,}{\super \
fs10\up3\cf0\f0\charscalex100 {12}}\fs18\cf0\f0\charscalex100 { incluida la }\pa
r\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {valoracin por el equ
ipo del encargo del riesgo de fraude y la respuesta a ste de }\par\pard\li1266\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acuerdo con la NIA 240.}{\super \fs
12\up3\cf0\f0\charscalex100 {13}}\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li906\ri0\sl-253\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs16\cf0\f0\charscalex100 {Los juicios realizados, en especial con resp
ecto a la importancia relativa y a los }\par\pard\li1266\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {riesgos significativos. }\par\pard\li906\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-280\slmult0 \*\tx1266\fs20\cf0\f0\chars
calex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La significatividad y e
l tratamiento de las incorrecciones corregidas y no}\par\pard\li1266\ri0\
sl-226\slmult0 \fs18\cf0\f0\charscalex100 {corregidas detectadas durante la real
izacin de la auditora. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li90
6\ri0\sl-253\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16
\cf0\f0\charscalex100 {Las cuestiones que deben comunicarse a la direccin y
a los responsables del }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {gobierno de la entidad, as como, en su caso, a terceros, ta
les como los }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
organismos reguladores. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i906\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {Estas mismas cuestiones,
segn las circunstancias, tambin pueden ser aplicables en }\par\pard\li906\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las revisiones de control de calidad
de encargos de auditora de los estados financieros }\par\pard\li906\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {de otras entidades. }\par\pard\li306\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100

{Consideraciones especficas para entidades de pequea dimensin }\par\pard\li306\ri0

\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 20-21) }\par\pard\li3
06\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-173\slmult0 \fs18\cf0\f0\c
harscalex100 {A29. Adems de las auditoras de los estados financieros de entidade
s cotizadas, la revisin }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {de control de calidad del encargo es aplicable a otros encargos
de auditora que }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {cumplan los criterios establecidos por la firma de auditora que dete
rminen que el }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
encargo est sujeto a una revisin de control de calidad. En algunos caso
s, puede }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ocurri
r que ninguno de los encargos de auditora de la firma rena los criterios por los }
\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que estara sujeto
a dicha revisin. }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-186\slmult0 \*\tx533\fs1
0\cf0\f0\charscalex100 {11}\tab \fs12\cf0\f0\charscalex100 {NIA 315, \uc1\u8220X
Identificacin y valoracin de los riesgos de incorreccin material mediante el conoci
miento de la }\par\pard\li546\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {ent
idad y de su entorno\uc1\u8221X.}\par\pard\li266\ri0\sl-253\slmult0 \*\tx533\fs1
0\cf0\f0\charscalex100 {12}\tab \fs12\cf0\f0\charscalex100 {NIA 330, \uc1\u8220X
Respuestas del auditor a los riesgos valorados\uc1\u8221X.}\par\pard\li266\ri0\s
l-266\slmult0 \*\tx613\fs10\cf0\f0\charscalex100 {13}\tab \fs12\cf0\f0\charscale
x100 {NIA 240, \uc1\u8220XResponsabilidades del auditor en la auditora de estados
financieros con respecto al fraude\uc1\u8221X.}\par\pard\sect\sectd\sbknone\pgw
sxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3573\colsr-0\colno2
\colw4360\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li266\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 220 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs14\cf0\f0\chars
calex100 {184}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\ma
rgrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133
\margtsxn666\margbsxn133\pard\li1400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li140
0\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITO
RA DE ESTADOS FINANCIEROS}\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-346\slmult0 \fs18\cf0\f0
\charscalex100 {Consideraciones especficas para entidades del sector pblico (Ref:
Apartados 20-21) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A30. En el sector pblico, un au
ditor designado por ley (por ejemplo, un Interventor }\par\pard\li920\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {General u otra persona debidamente
cualificada nombrada en representacin del }\par\pard\li920\ri0\sl-253\slmult
0 \fs18\cf0\f0\charscalex100 {Interventor General), puede desempear una func
in equivalente a la del socio del }\par\pard\li920\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {encargo con responsabilidad general relativa a las au
ditoras del sector pblico. En }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {dichas circunstancias, cuando proceda, la seleccin del revi
sor de control de calidad}\par\pard\li920\ri0\sl-253\slmult0 \fs18\cf0\f0\cha
rscalex100 {del encargo se har atendiendo a la necesidad de independencia
con respecto a la }\par\pard\li920\ri0\sl-240\slmult0 \fs14\cf0\f0\charscale
x100 {entidad auditada y a la capacidad del revisor de control de cali
dad del encargo para }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {proporcionar una evaluacin objetiva. }\par\pard\li320\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A31. L
as entidades cotizadas a las que se refieren los apartados 21 y A28 no se encuen
tran}\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {habitualment
e en el sector pblico. Sin embargo, pueden existir otras entidades del }\
par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sector pblico que
sean significativas por su dimensin, por su complejidad o por }\par\pard\l
i920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aspectos de inters pblico y qu

e, en consecuencia, cuenten con un amplio espectro de }\par\pard\li920\ri0\sl-24

0\slmult0 \fs18\cf0\f0\charscalex100 {interesados. Como ejemplos, cabe citar
las sociedades estatales y las empresas de }\par\pard\li920\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {servicios pblicos. Las transformaciones co
ntinuas dentro del sector pblico tambin }\par\pard\li920\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {pueden dar lugar a nuevos tipos de entidades signi
ficativas. No existen criterios }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {objetivos fijos que puedan servir de base para la determinacin
de la significatividad. }\par\pard\li920\ri0\sl-240\slmult0 \fs14\cf0\f0\charsca
lex100 {No obstante, los auditores del sector pblico evalan qu entidades p
ueden tener la }\par\pard\li920\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {
significatividad suficiente para que sea necesario realizar una revisin de
control de }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ca
lidad del encargo. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\
ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Seguimiento}\b0 \fs18\cf0\f0\ch
arscalex100 { (Ref: Apartado 23) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A32. La NICC 1
requiere que la firma de auditora establezca un sistema de seguimiento }
\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {diseado para pro
porcionarle una seguridad razonable de que sus polticas y }\par\pard\li920
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos relacionados co
n el sistema de control de calidad son pertinentes y }\par\pard\li920\ri0
\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {adecuados y operan eficazmente.}{\su
per \fs12\up3\cf0\f0\charscalex100 {14}}\par\pard\li320\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li320\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A33. Al co
nsiderar las deficiencias que pueden afectar a un encargo de auditora, el s
ocio}\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {del encargo
puede tener en cuenta las medidas adoptadas por la firma de auditora para }\par\p
ard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {rectificar la situacin
que el socio del encargo considere que son suficientes en el }\par\par
d\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contexto de dicha auditora
. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult
0 \fs16\cf0\f0\charscalex100 {A34. Una deficiencia del sistema de control de c
alidad de la firma de auditora no significa }\par\pard\li920\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {necesariamente que un determinado encargo no se haya
realizado de conformidad con}\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {las normas profesionales y con los requerimientos legales y reg
lamentarios, o que el }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {informe de auditora no sea adecuado. }\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult0 \fs12\cf0\f0
\charscalex100 {14}\fs14\cf0\f0\charscalex100 { NICC 1, apartado 48.}\par\pard\s
ect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\co
lw6480\colsr-0\colno2\colw1453\pard\li3586\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li3586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3586\ri0\sl-133\slmult0 \fs16\cf
0\f0\charscalex100 {185}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0
\charscalex100\b \i {NIA 220 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pg
hsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600
\marglsxn666\margrsxn133\margtsxn600\margbsxn226\pard\li1306\ri0\sl-120\slmult0
\fs12\cf0\f0\charscalex100 {CONTROL DE CALIDAD DE LA AUDITORA DE ESTADOS FINANCIE
ROS}\par\pard\li213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li213\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li213\ri0\sl-333\slmult0 \fs18\cf0\f0\charscalex100\b {Doc
umentacin }\b0 \par\pard\li213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li213\ri0\sl
-253\slmult0 \fs16\cf0\f0\charscalex100\i {Documentacin de las consultas}\i0 \fs1
8\cf0\f0\charscalex100 { (Ref: Apartado 24(d))}\par\pard\li213\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li213\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {A3 5.
Una documentacin suficientemente completa y detallada de las consultas realizad

as a }\par\pard\li826\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {otros prof

esionales sobre cuestiones difciles o controvertidas contribuir al }\par\pa
rd\li826\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {conocimiento de: }\par\p
ard\li826\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li826\ri0\sl-200\slmult0 \*\tx11
86\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {la cu
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lmult0 \fs16\cf0\f0\charscalex100 {completar el proceso administrativo de co
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auditora. (Ref: Apartados A21 - }\par\pard\li613\ri0\sl-240\slmult0 \fs20\cf0\
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par\pard\li613\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {antes de que final
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tora existente o aadir nueva }\par\pard\li613\ri0\sl-226\slmult0 \fs18\cf0\f0\
charscalex100 {documentacin de auditora despus de que se haya terminado la
compilacin del }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a
rchivo final de auditora, independientemente de la naturaleza de las modificacion
es o }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorporaci
ones, el auditor documentar: (Ref: Apartado A24) }\par\pard\li613\ri0\sl-213\slmu
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}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-173\slmult0
\*\tx973\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {la fech
a y las personas que las realizaron o revisaron. }\par\pard\li13\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-21
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pard\li13\ri0\sl-173\slmult0 \*\tx613\fs20\cf0\f0\charscalex100 {Al. }\tab \fs1
8\cf0\f0\charscalex100 {La preparacin oportuna de documentacin de auditora suficien
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de que el }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {inf
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}\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {realizado el t
rabajo de auditora ser probablemente menos exacta que la que se }\par\pa
rd\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {prepara en el momento en
que se realiza el trabajo. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\par
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0 {resulte fcilmente deducible de la documentacin del trabajo realizado o
de la }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {evidenci
a de auditora obtenida. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
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mentacin de auditora puede registrarse en papel, en medios electrnicos o en}\par\pa
rd\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {otros medios. Algunos ej
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s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Memorando
s relativos a cuestiones determinadas. }\par\pard\li600\ri0\sl-213\slmult0 \fs18
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c1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Listados de comprobaciones. }\par\par
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x100 {DOCUMENTACIN DE AUDITORA }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-360\slmult0 \*\tx613\f
s20\cf0\f0\charscalex100 {A5. }\tab \fs18\cf0\f0\charscalex100 {Las explicacio
nes verbales dadas por el auditor, por s mismas, no constituyen un }\pa
r\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {soporte adecuado del
trabajo realizado por el auditor o de las conclusiones alcanzadas }\par\pard\li
613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {por ste, pero pueden utiliz
arse para explicar o aclarar informacin contenida en la }\par\pard\li613\ri
0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {documentacin de auditora. }\par\pard\
li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\
charscalex100 {Documentacin del cumplimiento de las NIA (Ref: Apartado 8(a)) }\pa
r\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-226\slmult0 \*\tx6
13\fs18\cf0\f0\charscalex100 {A6. }\tab \fs16\cf0\f0\charscalex100 {En principi
o, el cumplimiento de los requerimientos de la presente NIA supondr que }\par\par
d\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la documentacin de audit
ora sea suficiente y adecuada en funcin de las }\par\pard\li613\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {circunstancias. Otras NIA contienen reque
rimientos especficos de documentacin }\par\pard\li613\ri0\sl-240\slmult0 \fs14\
cf0\f0\charscalex100 {cuya finalidad es aclarar la aplicacin de esta NIA
en las circunstancias particulares }\par\pard\li613\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {indicadas en esas otras NIA. Los requerimientos especf
icos de documentacin de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {otras NIA no limitan la aplicacin de la presente NIA. Por otra parte, la
ausencia de un }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {
requerimiento de documentacin en una determinada NIA no significa que no
haya }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que prepa
rar documentacin como consecuencia del cumplimiento de dicha NIA. }\par\pard\li13
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\f0\charscalex100 {A7. }\tab \fs18\cf0\f0\charscalex100 {La documentacin de audi
tora proporciona evidencia de que la auditora cumple con}\par\pard\li613\ri0\sl-24
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ni factible que el auditor documente cada }\par\pard\li613\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {cuestin considerada, o cada juicio aplicado, en
la auditora. Adems, no es necesario }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {que el auditor documente de forma separada (mediante un lista
do de comprobaciones, }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {por ejemplo) el cumplimiento de cuestiones cuyo cumplimiento se e
videncie en los }\par\pard\li613\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100
{documentos incluidos en el archivo de auditora. Por ejemplo: }\par\pard\li613\ri
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0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La existencia de u
n plan de auditora adecuadamente documentado demuestra que }\par\pard\li973\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {el auditor ha planificado la auditora.
}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0

\*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100

{La existencia en el archivo de auditora de una carta de encargo firma
da }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {demuestra que
el auditor ha acordado las condiciones del encargo de la auditora }\par\pard\li9
73\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {con la direccin o, cuando pr
oceda, con los responsables del gobierno de la }\par\pard\li973\ri0\sl-240
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{\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Un informe de auditora que con
tenga una opinin con salvedades sobre los }\par\pard\li973\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {estados financieros adecuadamente fundamentada
demuestra que el auditor ha }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {cumplido los requerimientos para expresar una opinin con sa
lvedades de }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {con
formidad con las circunstancias especificadas en las NIA. }\par\pard\li613\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx960\fs20\cf0\f0\c
harscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {En relacin con los req
uerimientos aplicables con carcter general durante toda la }\par\pard\li973\ri0\s
l-253\slmult0 \fs16\cf0\f0\charscalex100 {auditora, se puede demostrar su cum
plimiento en el archivo de auditora de }\par\pard\li973\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {varias formas: }\par\pard\li1973\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {o Por
ejemplo, puede no existir una nica manera de documentar el }\par\pard\li1906\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {escepticismo profesional del auditor.
Sin embargo, la documentacin }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn1360
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par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\
cf0\f0\charscalex100\b \i {NIA 230 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
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gtsxn666\margbsxn133\pard\li2333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2333\ri
0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {DOCUMENTACIN DE AUDITORA }\par\pard\l
i1386\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1386\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li1386\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100 {de auditora pued
e proporcionar evidencia del escepticismo profesional }\par\pard\li1386\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {mostrado por el auditor de conformid
ad con las NIA. Dicha evidencia puede }\par\pard\li1386\ri0\sl-253\slmult0 \fs14
\cf0\f0\charscalex100 {incluir procedimientos especficos aplicados para corr
oborar las respuestas }\par\pard\li1386\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {de la direccin a las indagaciones del auditor. }\par\pard\li1000\ri0\sl213\slmult0 \fs18\cf0\par\pard\li1000\ri0\sl-213\slmult0 \*\tx1386\fs16\cf0\f0\c
harscalex100 {o }\tab \fs16\cf0\f0\charscalex100 {Asimismo, a travs de la docume
ntacin de auditora se puede evidenciar de }\par\pard\li1386\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {diversas formas que el socio del encargo se ha
responsabilizado de la }\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {direccin, supervisin y realizacin de la auditora de conformidad con l
as }\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {NIA. Esto pu
ede incluir documentacin sobre la oportuna participacin del }\par\pard\li1386\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {socio del encargo en aspectos de la a
uditora, tales como su participacin en }\par\pard\li1386\ri0\sl-226\slmult0 \fs18\
cf0\f0\charscalex100 {las discusiones del equipo requeridas por la NIA 315,}{\su
per \fs12\up3\cf0\f0\charscalex100 {5}}\par\pard\li40\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Documentacin de c

uestiones significativas y de juicios profesionales significativos }\par\pard\li

40\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {relacionados con estas (Ref: A
partado 8(c)) }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl240\slmult0 \*\tx640\fs20\cf0\f0\charscalex100 {A8. }\tab \fs18\cf0\f0\charscal
ex100 {Juzgar la significatividad de una cuestin requiere un anlisis objetivo de l
os hechos y }\par\pard\li640\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de l
as circunstancias. Como ejemplos de cuestiones significativas cabe sealar: }\par\
pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1
000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La c
uestiones que dan lugar a riesgos significativos (como se definen en la NIA }\pa
r\pard\li1000\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {315).}{\super \fs12
\up3\cf0\f0\charscalex100 {6}}\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li640\ri0\sl-200\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs16\cf0\f0\charscalex100 {Los resultados de los procedimientos de aud
itora que indiquen: (a) que los }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {estados financieros pueden contener incorrecciones material
es, o (b) la necesidad}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {de revisar la anterior valoracin de los riesgos de incorreccin material rea
lizada }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {por el a
uditor y las respuestas de ste a dichos riesgos. }\par\pard\li640\ri0\sl-213\slmu
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100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Las circunstancias que ocas
ionen al auditor dificultades significativas para la }\par\pard\li1000\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicacin de los procedimientos de aud
itora necesarios. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri
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\f0\charscalex100 {Los hallazgos que pudieran dar lugar a una opinin de auditora m
odificada o a la }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{introduccin de un prrafo de nfasis en el informe de auditora. }\par\pard\li40\ri0\
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harscalex100 {A9. }\tab \fs18\cf0\f0\charscalex100 {Un factor importante para l
a determinacin de la estructura, contenido y extensin de }\par\pard\li640\ri0\sl-2
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s18\cf0\f0\charscalex100 {aplicado el juicio profesional en la realizacin de
l trabajo y en la evaluacin de los }\par\pard\li640\ri0\sl-253\slmult0 \fs18
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rscalex100 {sirve para explicar las conclusiones del }\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-186\slmult0 \*\tx266\fs10\cf0\f0\charscalex100 {5}\tab \fs12\cf0\f0\c
harscalex100 {NIA 315, \uc1\u8220XIdentificacin y valoracin de los riesgos de inco
rreccin material mediante el conocimiento de la }\par\pard\li266\ri0\sl-226\slmul
t0 \fs12\cf0\f0\charscalex100 {entidad y de su entorno\uc1\u8221X, apartado 10.}
\par\pard\li0\ri0\sl-266\slmult0 \*\tx266\fs10\cf0\f0\charscalex100 {6}\tab \fs1
2\cf0\f0\charscalex100 {NIA 315, apartado 4(e).}\par\pard\sect\sectd\sbknone\pgw
sxn8733\pghsxn13600\marglsxn520\margrsxn133\cols2\colno1\colw6200\colsr-0\colno2
\colw1880\pard\li3306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3306\ri0\sl-333\sl
mult0 \fs16\cf0\f0\charscalex100\b {195 }\b0 \par\column\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133
\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 230 }\b0 \i0 \par\pard\sect\sectd\
sbknone\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\pard\sect\sectd\sbkpage\p
gwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn506\margbsxn133\pard\li421
3\ri0\sl-106\slmult0 \fs12\cf0\f0\charscalex100 {I}\par\pard\li2320\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li2320\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {
DOCUMENTACIN DE AUDITORA }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-333\slmult0 \fs18\cf0\f0\

charscalex100 {auditor y para reforzar la calidad del juicio. Dichas cuestiones

son de especial inters }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {para los responsables de la revisin de la documentacin de auditora,
incluidos }\par\pard\li640\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {aque
llos que, al realizar auditoras posteriores, revisen cuestiones significat
ivas para }\par\pard\li640\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {audit
oras futuras (por ejemplo, cuando realicen una revisin retrospectiva de la
s }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estimaciones c
ontables). }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213
\slmult0 \fs16\cf0\f0\charscalex100 {A10. Los siguientes son ejemplos de circu
nstancias en las que, de acuerdo con el apartado 8, }\par\pard\li640\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {resulta adecuado preparar documentacin de aud
itora relativa a la aplicacin del juicio }\par\pard\li640\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {profesional, cuando las cuestiones y los correspondientes
juicios sean significativos: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li640\ri0\sl-200\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs16\cf0\f0\charscalex100 {Las bases para las conclusiones del auditor, cua
ndo un requerimiento establezca }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {que el auditor \uc1\u8220Xconsiderar\uc1\u8221X determinada
informacin o factores, y dicha }\par\pard\li1000\ri0\sl-253\slmult0 \fs18\cf
0\f0\charscalex100 {consideracin sea significativa en el contexto del encargo con
creto. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-200\s
lmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charsca
lex100 {Las bases para las conclusiones del auditor sobre la razonabilidad de as
pectos con}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {respe
cto a los cuales se realizan juicios subjetivos (por ejemplo, la razonabilidad}\
par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de estimaciones c
ontables significativas). }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li640\ri0\sl-200\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs18\cf0\f0\charscalex100 {Las bases para las conclusiones del auditor sobre la
autenticidad de un documento }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {cuando se ha llevado a cabo una investigacin adicional (tal
como la correcta }\par\pard\li1000\ri0\sl-240\slmult0 \fs20\cf0\f0\charscale
x100 {utilizacin de un experto o de procedimientos de confirmacin) como}\pa
r\pard\li1000\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {consecuencia de c
ondiciones identificadas durante la realizacin de la auditora }\par\pard\li1
000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que llevaron al auditor a con
siderar que el documento poda no ser autntico. }\par\pard\li40\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A11. El
auditor puede considerar til preparar y mantener como parte de la documentacin}\p
ar\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de auditora un resu
men (a veces conocido como memorando final) que describa las }\par\pard\
li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cuestiones significativas i
dentificadas durante la realizacin de la auditora y el modo }\par\pard\li640\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {en que se trataron, o que incluya refe
rencias a otra documentacin relevante de soporte }\par\pard\li640\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {de la auditora que proporcione dicha inform
acin. Dicho resumen puede facilitar }\par\pard\li640\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {revisiones e inspecciones eficaces y eficientes de
la documentacin de auditora, en}\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {especial en el caso de auditoras grandes y complejas. Adems, la pr
eparacin de dicho }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{resumen puede facilitar la consideracin por el auditor de las cuestiones signifi
cativas. }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Tambin p
uede ayudar al auditor a considerar si, a la vista de los procedimientos
de }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora apli
cados y de las conclusiones alcanzadas, existe algn objetivo individual }\p
ar\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de las NIA que sea
pertinente y que no pueda alcanzar, lo que le impedira cumplir los }\par\pard\li6
40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivos globales del auditor

. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\c
ols2\colno1\colw3293\colsr-0\colno2\colw4773\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscal
ex100\b \i {NIA 230 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex10
0\b \i {196}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn
533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margr
sxn133\margtsxn666\margbsxn186\pard\li2573\ri0\sl-266\slmult0 \fs12\cf0\f0\chars
calex100 {DOCUMENTACIN DE AUDITORA}\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-320\slmult0 \fs1
6\cf0\f0\charscalex100\i {Identificacin de partidas o cuestiones especficas sobre
las que se han realizado pruebas, y de la }\i0 \par\pard\li293\ri0\sl-253\slmult
0 \fs16\cf0\f0\charscalex100\i {persona que lo ha preparado, as como del revisor}
\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 9)}\par\pard\li293\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li293\ri0\sl-226\slmult0 \*\tx920\fs20\cf0\f0\charscale
x100 {A12. }\tab \fs16\cf0\f0\charscalex100 {Dejar constancia de las caract
ersticas identificativas sirve para distintos propsitos. }\par\pard\li920\ri0
\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Por ejemplo, permite al equipo
del encargo rendir cuentas de su trabajo y facilita la }\par\pard\li920\
ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {investigacin de las excepciones
o incongruencias. Las caractersticas identificativas }\par\pard\li920\ri0\sl
-240\slmult0 \fs14\cf0\f0\charscalex100 {varan segn la naturaleza del procedimi
ento de auditora y de la partida o cuestin }\par\pard\li920\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {sobre la que se han realizado pruebas. Por ejem
plo: }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slm
ult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscal
ex100 {Para una prueba de detalle de las rdenes de compra generadas por la entida
d, el }\par\pard\li1280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor p
uede identificar los documentos seleccionados para su comprobacin por }\par\pard\
li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fechas y nmeros de orden de
compra exclusivos. }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920
\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\
cf0\f0\charscalex100 {Para un procedimiento que requiera la seleccin o revisin d
e todas las partidas }\par\pard\li1280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {que superen un determinado importe especificado en una poblacin dad
a, el }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditor
puede dejar constancia del alcance del procedimiento e identificar la
}\par\pard\li1280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {poblacin (por ej
emplo, todos los asientos que superen un determinado importe }\par\pard\li12
80\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {en el libro diario). }\par\par
d\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx1266
\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Para un
procedimiento que requiera un muestreo sistemtico en una poblacin de }\par\pard\l
i1280\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {documentos, el auditor p
uede identificar los documentos seleccionados dejando }\par\pard\li1280\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {constancia del origen, el punto de p
artida y el intervalo de muestreo (por ejemplo, }\par\pard\li1280\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {una muestra sistemtica de albaranes de salida

seleccionada del registro general }\par\pard\li1280\ri0\sl-240\slmult0 \fs16

\cf0\f0\charscalex100 {de salidas que cubra el periodo de 1 de abril a 30 de sep
tiembre, comenzando por }\par\pard\li1280\ri0\sl-226\slmult0 \fs18\cf0\f0\charsc
alex100 {el albarn nmero 12345 y seleccionando uno de cada 125 albaranes). }\par\p
ard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx12
66\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Para
un procedimiento que requiera realizar indagaciones entre determinado }\p
ar\pard\li1280\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {personal de la
entidad, el auditor puede dejar constancia de las fechas de }\par\pard\
li1280\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {realizacin de las indagaci
ones y de los nombres y puestos ocupados por dicho }\par\pard\li1280\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {personal. }\par\pard\li920\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\cha
rscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Para un procedimiento
de observacin, el auditor puede dejar constancia del }\par\pard\li1280\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proceso o cuestin objeto de obse
rvacin, las correspondientes personas, sus }\par\pard\li1280\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {respectivas responsabilidades, y la fecha y
el modo en que se realiz la }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {observacin. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li293\ri0\sl-213\slmult0 \*\tx920\fs18\cf0\f0\charscalex100 {A13. }\tab \fs1
6\cf0\f0\charscalex100 {La NIA 220 requiere que el auditor revise el trabajo de
auditora realizado mediante la }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {revisin de la documentacin de auditora.}{\super \fs10\up3\cf0\f0\c
harscalex100 {7}}\fs16\cf0\f0\charscalex100 { El requerimiento de documentar
quin }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {revis el tr
abajo de auditora realizado no implica que sea necesario que cada papel de }\par\
pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {trabajo especfico inclu
ya evidencia de la revi- }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-293\slm
ult0 \fs12\cf0\f0\charscalex100 {7}\fs12\cf0\f0\charscalex100 { NIA220, apartado
17.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133
\cols2\colno1\colw6493\colsr-0\colno2\colw1440\pard\li3600\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3600\ri0\sl-120\
slmult0 \fs14\cf0\f0\charscalex100 {197}\par\column\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmu
lt0 \fs16\cf0\f0\charscalex100\b \i {NIA 230 }\b0 \i0 \par\pard\sect\sectd\sbkno
ne\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn
8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn200\pard\li2600\ri0
\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {DOCUMENTACIN DE AUDITORA}\par\pard\li9
33\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li933\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li933\ri0\sl-333\slmult0 \fs18\cf0\f0\charscalex100 {sin. Sin embargo, el re
querimiento comporta documentar el trabajo de auditora que }\par\pard\li933\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {se revis, quin revis dicho trabajo, y la
fecha de la revisin. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306
\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Documentacin de las discusiones c
on la direccin, los responsables del gobierno de }\par\pard\li306\ri0\sl-213\slmu
lt0 \fs18\cf0\f0\charscalex100 {la entidad y otros, sobre cuestiones significati
vas (Ref: Apartado 10) }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
306\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A14. La documentacin no se l
imita a los registros preparados por el auditor sino que puede }\par\pard\li906\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incluir otros registros adecua
dos tales como actas de reuniones preparadas por el }\par\pard\li906\ri0
\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {personal de la entidad y aprobad
as por el auditor. Otras personas con las cuales el }\par\pard\li906\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor puede discutir cuestiones
significativas pueden incluir a otro personal de la }\par\pard\li906\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entidad, y terceros, tales como pers

onas que proporcionen asesoramiento profesional a }\par\pard\li906\ri0\sl-240\sl

mult0 \fs18\cf0\f0\charscalex100 {la entidad. }\par\pard\li306\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {Docume
ntacin sobre el modo en que se han tratado las incongruencias }\par\pard\li306\ri
0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 11) }\par\pard\li306
\ri0\sl-373\slmult0 \fs18\cf0\f0\charscalex100 {A15. El requerimiento de do
cumentar el modo en que el auditor ha tratado las in-}\par\pard\li906\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {congruencias en la informacin n
o implica que el auditor deba conservar do-}\par\pard\li906\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {cumentacin que sea incorrecta o haya sido reemp
lazada. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\
slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas para entidades de
pequea dimensin (Ref. Apartado 8) }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li306\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A16. La documenta
cin de auditora para una auditora de una entidad de pequea }\par\pard\li906\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {dimensin es generalmente menos e
xtensa que la de una auditora de una entidad de }\par\pard\li906\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {gran dimensin. Asimismo, en el caso de una aud
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s de regulacin u otros. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
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on referencias a los papeles de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0
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entidad y de su control }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
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s }\par\pard\li906\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {signifi- }\par
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uditora de }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {una en
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adecuada, si no existe dicha }\par\pard\li1013\ri0\sl-240\slmult0 \fs20\cf0\
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o conocidos en la misma, podran haber }\par\pard\li653\ri0\sl-240\slmult0 \f
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documentacin de auditora han de revisarse de conformidad con las responsabilidades
}\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de revisin esta
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\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1320\ri0\sl-333\slmult0 \fs18\cf0\f0\charscalex100 {mientos para complet
ar oportunamente la compilacin de los archivos de auditora.}{\super \fs12\up3\c
f0\f0\charscalex100 {13}}\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f0\charsc
alex100 {Un plazo adecuado para completar la compilacin del archivo final
de auditora no }\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {excede habitualmente de los 60 das siguientes a la fecha del informe de audito
ra.}{\super \fs12\up3\cf0\f0\charscalex100 {14}}\par\pard\li720\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li720\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A22.
La finalizacin de la compilacin del archivo final de auditora despus de la fecha de
l }\par\pard\li1320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informe de
auditora es un proceso administrativo que no implica la aplicacin de }\par
\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {nuevos procedimient
os de auditora o la obtencin de nuevas conclusiones. Sin}\par\pard\li1320\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {embargo, pueden hacerse cambios e
n la documentacin de auditora durante el proceso }\par\pard\li1320\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {final de compilacin, si son de naturaleza adminis
trativa. Ejemplos de dichos cambios }\par\pard\li1320\ri0\sl-240\slmult0 \fs20\c
f0\f0\charscalex100 {incluyen: }\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\pa
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X}\tab \fs18\cf0\f0\charscalex100 {La eliminacin o descarte de documentacin reempl
azada. }\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240
\slmult0 \*\tx1680\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\char
scalex100 {La clasificacin y ordenacin de los papeles de trabajo, el aadido de refe
rencias }\par\pard\li1680\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {entre e
llos. }\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\
slmult0 \*\tx1680\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\chars
calex100 {El cierre de los listados de comprobaciones finalizados, relac
ionados con el }\par\pard\li1680\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{proceso de compilacin del archivo. }\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li1320\ri0\sl-213\slmult0 \*\tx1680\fs18\cf0\f0\charscalex100 {\uc1\u
8226X}\tab \fs16\cf0\f0\charscalex100 {La documentacin de la evidencia de au
ditora que el auditor haya obtenido, }\par\pard\li1680\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {discutido y acordado con los correspondientes miembros
del equipo del encargo}\par\pard\li1680\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {antes de la fecha del informe de auditora. }\par\pard\li720\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li720\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A2
3. La NICC 1 (o los requerimientos nacionales que sean al menos igual
de exigentes) }\par\pard\li1320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{requiere que las firmas de auditora establezcan polticas y procedimiento
s para la }\par\pard\li1320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {con

servacin de la documentacin de los encargos.}{\super \fs10\up3\cf0\f0\charscal

ex100 {15}}\fs16\cf0\f0\charscalex100 { El plazo de conservacin para }\par\pa
rd\li1320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {encargos de auditora hab
itualmente no es inferior a cinco aos a partir de la fecha del }\par\pard\li1320\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informe de auditora o de la
fecha del informe de auditora del grupo, si sta es }\par\pard\li1320\ri0\
sl-240\slmult0 \fs20\cf0\f0\charscalex100 {posterior.}{\super \fs12\up3\cf0\f0\c
harscalex100 {16}}\par\pard\li720\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li720\ri
0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A24. Un ejemplo de una circuns
tancia en la que el auditor puede encontrar necesario}\par\pard\li1320\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {modificar la documentacin de audi
tora existente o aadir nueva documentacin de }\par\pard\li1320\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {auditora despus de completarse la compilacin del ar
chivo es la necesidad de aclarar }\par\pard\li1320\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {documentacin de auditora existente como consecuencia de co
mentarios recibidos }\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {durante las inspecciones de seguimiento realizadas por personal interno o
terceros. }\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-266\slmult0 \*
\tx973\fs10\cf0\f0\charscalex100 {13}\tab \fs12\cf0\f0\charscalex100 {NICC 1, ap
artado 45.}\par\pard\li706\ri0\sl-280\slmult0 \*\tx973\fs10\cf0\f0\charscalex100
{14}\tab \fs12\cf0\f0\charscalex100 {NICC 1, apartado A54.}\par\pard\li693\ri0\
sl-280\slmult0 \*\tx960\fs10\cf0\f0\charscalex100 {15}\tab \fs12\cf0\f0\charscal
ex100 {NICC 1, apartado 47.}\par\pard\li693\ri0\sl-266\slmult0 \*\tx960\fs10\cf0
\f0\charscalex100 {16}\tab \fs12\cf0\f0\charscalex100 {NICC 1, apartado A61.}\pa
r\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn120\cols2\c
olno1\colw3973\colsr-0\colno2\colw3973\pard\li693\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li693\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 230 }\b0 \
i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slm
ult0 \fs14\cf0\f0\charscalex100 {200}\par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn666\margrsxn120\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\
marglsxn546\margrsxn133\margtsxn666\margbsxn186\cols2\colno1\colw5520\colsr-0\co
lno2\colw2533\pard\li2266\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {DOCUMEN
TACIN DE AUDITORIA }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b \i {Requerimientos especfi
cos de documentacin de auditora en otras NIA}\b0 \i0 \par\column\pard\li773\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li773\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li77
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li773\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li773\ri0\sl-160\slmult0 \fs18\cf0\f0\charscalex100\b {Anexo }\b0 \par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\ch
arscalex100 {(Ref: Apartado 1) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13
600\marglsxn546\margrsxn133\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex1
00 {En este anexo se identifican los apartados de otras NIA en vigor pa
ra auditoras de estados }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {financieros correspondientes a periodos iniciados a partir del 15 de dic
iembre de 2009, y que }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {contienen requerimientos especficos de documentacin. La lista no exime de tene
r en cuenta }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los re
querimientos y la gua de aplicacin y otras anotaciones explicativas correspondient
es de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las NIA. }\p
ar\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-213\slmult0 \*\
tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NI
A 210 \uc1\u8220XAcuerdo de los trminos del encargo de auditora\uc1\u8221X, aparta
dos 10-12. }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-2

00\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha

rscalex100 {NIA 220 \uc1\u8220XControl de calidad de la auditora de estados finan
cieros\uc1\u8221X, apartados 24 }\par\pard\li946\ri0\sl-240\slmult0 \fs20\cf0\f0
\charscalex100 {y 25. }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li5
86\ri0\sl-213\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18
\cf0\f0\charscalex100 {NIA 240, \uc1\u8220XResponsabilidades del auditor en la a
uditora de estados financieros }\par\pard\li946\ri0\sl-226\slmult0 \fs18\cf0\f0\c
harscalex100 {con respecto al fraude\uc1\u8221X, apartados 44-47. }\par\pard\li5
86\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-213\slmult0 \*\tx933\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 250, \uc1
\u8220XConsideracin de las disposiciones legales y reglamentarias en la }\par\par
d\li946\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora de estados financ
ieros\uc1\u8221X, apartado 29. }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li586\ri0\sl-213\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs18\cf0\f0\charscalex100 {NIA 260, \uc1\u8220XComunicacin con los responsab
les del gobierno de la entidad\uc1\u8221X, }\par\pard\li946\ri0\sl-253\slmult0 \
fs18\cf0\f0\charscalex100 {apartado 23. }\par\pard\li986\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li986\ri0\sl-213\slmult0 \*\tx1333\fs18\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs16\cf0\f0\charscalex100 {NIA 300, \uc1\u8220XPlanificacin de la
auditora de estados financieros\uc1\u8221X, apartado 12. }\par\pard\li586\ri0\sl213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-226\slmult0 \*\tx933\fs20\cf0\f0\cha
rscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 315, \uc1\u8220XIde
ntificacin y valoracin de los riesgos de incorreccin material }\par\pard\li946\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {mediante el conocimiento de la entida
d y de su entorno\uc1\u8221X, apartado 32. }\par\pard\li586\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li586\ri0\sl-213\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\
uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 320, \uc1\u8220XImportancia rela
tiva o materialidad en la planificacin y ejecucin de }\par\pard\li946\ri0\sl-226\s
lmult0 \fs18\cf0\f0\charscalex100 {la auditora\uc1\u8221X, apartado 14. }\par\par
d\li1026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1026\ri0\sl-213\slmult0 \*\tx13
73\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 3
30, \uc1\u8220XRespuestas del auditor a los riesgos valorados\uc1\u8221X, aparta
dos 28-30. }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-2
26\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha
rscalex100 {NIA 450, \uc1\u8220XEvaluacin de las incorrecciones identificadas dur
ante la realizacin }\par\pard\li946\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{de la auditora\uc1\u8221X, apartado 15. }\par\pard\li586\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li586\ri0\sl-200\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 540 \uc1\u8220XAuditora de estimaci
ones contables, incluidas las de valor razonable, y }\par\pard\li946\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {de la informacin relacionada a revelar\uc1\u8
221X, apartado 23. }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\
ri0\sl-213\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf
0\f0\charscalex100 {NIA 550, \uc1\u8220XPartes vinculadas\uc1\u8221X, apartado 2
8. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\
cols2\colno1\colw5520\colsr-0\colno2\colw2533\pard\li3226\ri0\sl-213\slmult0 \fs
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lmult0 \fs18\cf0\par\pard\li3226\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3226\ri
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0\par\pard\li3226\ri0\sl-173\slmult0 \fs14\cf0\f0\charscalex100 {201}\par\column
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A 230 ANEXO}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn
546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margr
sxn0\margtsxn666\margbsxn186\pard\li2546\ri0\sl-200\slmult0 \fs12\cf0\f0\charsca
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t0 \fs18\cf0\f0\charscalex100 {(incluido el trabajo de los auditores de los comp
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par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {\uc1\u8226X
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\charscalex100 { en relacin con los riesgos de }\par\pard\li13\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {incorreccin material debida a fraude. }\par\pard\sec
t\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn493\margrsxn106\pard\li26\ri0\sl213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex10
0\b {Caractersticas del fraude }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsx
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0 {Las incorrecciones en los estados financieros pueden deberse a fraude o error
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istingue el fraude del error es que la accin subyacente que da lugar
a la }\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {incorreccin d
e los estados financieros sea o no intencionada. }\par\pard\li0\ri0\sl-213\slmul
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\uc1\u8220Xfraude\uc1\u8221X es un concepto jurdico amplio, a los efectos de las
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concierne el fraude que da lugar a incorrecciones materiales en los estados fina
ncieros. }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Para el
auditor son relevantes dos tipos de incorrecciones intencionadas: las }\
par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones debi
das a informacin financiera fraudulenta y las debidas a una }\par\pard\li
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {apropiacin indebida de activos
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sl-240\slmult0 \fs18\cf0\f0\charscalex100 {excepcionales, identificar la exis
tencia de fraude, el auditor no determina si se ha }\par\pard\li0\ri0\s
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e un punto de vista legal. (Ref: Apartado A1-}\par\pard\li0\ri0\sl-226\slmult0 \
fs20\cf0\f0\charscalex100 {A6) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13
600\marglsxn493\margrsxn106\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26

\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Responsabilidad en relacin con

la prevencin y deteccin del fraude }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pg
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\f0\charscalex100 {4.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {Los responsables del gobi
erno de la entidad y la direccin son los principales }\par\pard\li0\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {responsables de la prevencin y deteccin
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8\cf0\f0\charscalex100 {supervisada por los responsables del gobierno de la enti
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calex100 {prevencin del fraude, lo que puede reducir las oportunidades de que ste
se produzca, }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {as com
o en la disuasin de dicho fraude, lo que puede persuadir a las personas de no }\p
ar\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cometer fraude debido
a la probabilidad de que se detecte y se sancione. Esto implica }\par\pard\li0\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el compromiso de crear una cultur
a de honestidad y comportamiento tico, que puede }\par\pard\li0\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {reforzarse mediante una supervisin activa por parte
de los responsables del gobierno }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {de la entidad. La supervisin por los responsables del gobierno
de la entidad incluye }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {prever la posibilidad de elusin de los controles o de que exist
an otro tipo de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
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como}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {intentos de l
a direccin de manipular los resultados con el fin de influir en la percep-}\par\p
ard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cin que de ellos y de la r
entabilidad de la empresa tengan los analistas. }\par\pard\sect\sectd\sbknone\pg
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i0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {El auditor que realiza una auditora
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lt0 \fs18\cf0\f0\charscalex100 {obtencin de una seguridad razonable de que los es
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que puedan}\par\pard\li13\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {no det
ectarse algunas incorrecciones materiales en los estados financieros, in
cluso }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aunque la
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ult0 \fs18\cf0\f0\charscalex100 {detectar las que se deben a error. Esto se debe
a que el fraude puede conllevar planes }\par\pard\li13\ri0\sl-240\slmult0 \fs18
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ms difciles de detectar cuando van acompaados de colusin. La }\par\pard\li1

3\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {colusin puede inducir al audi
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icia del que lo comete, la frecuencia y el }\par\pard\li13\ri0\sl-240\slmult0 \f
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la dimensin relativa de las }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
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Si bien el auditor puede ser capaz de identificar la existencia de op
ortunidades }\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {poten
ciales de cometer un fraude, puede resultarle difcil determinar si las }
\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones en
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0\f0\charscalex100 {personas de la entidad, con el fin de determinar si tienen c
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zar indagaciones entre los auditores internos con el fin de determinar s
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d\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Apartado Al8) }\par\pard\

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tab \fs16\cf0\f0\charscalex100 {evaluar si los juicios formulados y las decisione
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\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {conocimiento que
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ncia }\par\pard\li1000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de fraude
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uier otra }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cuest
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nas circunstancias la responsabilidad legal del }\par\pard\li640\ri0\sl-240\
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gos de incorreccin material, el auditor incluir en la }\par\pard\li640\ri0\
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ab \fs18\cf0\f0\charscalex100 {Las personas pueden llegar a racionalizar la
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que les permiten cometer un acto deshonesto de forma consciente e intencionada.
}\par\pard\li960\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {Sin embargo, in
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\charscalex100 {omisiones de cantidades o de informacin en los estados financiero
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stados }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financier
os influyendo en su percepcin de los resultados y de la rentabilidad de
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cf0\par\pard\li0\ri0\sl-253\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {A6. }\t
ab \fs16\cf0\f0\charscalex100 {Las responsabilidades del auditor del sector
pblico con respecto al fraude pueden}\par\pard\li600\ri0\sl-240\slmult0 \fs
14\cf0\f0\charscalex100 {deberse a las disposiciones legales, reglamentaria
s u otras disposiciones aplicables a }\par\pard\li600\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {las entidades del sector pblico, o recogerse por sep
arado en el mandato del auditor. }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {Por consiguiente, las responsabilidades del auditor de
l sector pblico pueden no }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {limitarse a la consideracin de los riesgos de incorreccin mater
ial en los estados }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {financieros, sino tambin incluir una responsabilidad ms amplia de cons
iderar los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ries
gos de fraude. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\f0\charscalex100\b {Escepticismo profesional }\b0 \fs18\cf0
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tab \fs16\cf0\f0\charscalex100 {Mantener el escepticismo profesional requier
e cuestionarse continuamente si la }\par\pard\li600\ri0\sl-240\slmult0 \fs16
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an que puede existir una }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
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ejercidos }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sobr
e su preparacin y mantenimiento, cuando sean relevantes. Debido a las }\p
ar\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {caractersticas del
fraude, el escepticismo profesional del auditor es especialmente }\par\p
ard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {importante a la hora de
considerar los riesgos de incorreccin material debida a fraude. }\par\pard\li0\r
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e el auditor no tenga en cuenta su experiencia pasada sobre }\par\pard\li600\ri0
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direccin y de los responsables del gobierno de la }\par\pard\li600\ri0\sl
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l auditor es especialmente importante a la hora }\par\pard\li600\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {de considerar los riesgos de incorreccin mat
erial debida a fraude, ya que puede }\par\pard\li600\ri0\sl-240\slmult0 \f
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ha comprobacin.}{\super \fs10\up3\cf0\f0\charscalex100 {15}}\fs16\cf0\f0\charscal
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}\par\par
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la }\par\pard\li1026\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {auditora co
n respecto a la posibilidad de que exista una incorreccin material }\par\p
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}\par\pard\li1026\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {indicativas de
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s de la entidad a }\par\pard\li1026\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
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nadas }\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\
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a cada uno, a fin de poder llegar a comprender la supervisin }\par\par
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NIA 610, \uc1\u8220XUtilizacin del trabajo de los auditores internos\uc1\u8221X.
}\par\pard\li26\ri0\sl-280\slmult0 \*\tx280\fs10\cf0\f0\charscalex100 {17}\tab \
fs12\cf0\f0\charscalex100 {Los apartados A1-A8 de la NIA 260 tratan de las perso
nas con las que el auditor se comunica cuando no est bien }\par\pard\li280\ri0\sl
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a entidad.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margr
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slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240 }\b0 \i0 \par\column\pard\li0\r

i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charsca

lex100 {224}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\marg
rsxn133\pard\sect\sectd\sbkpage
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margtsxn666\margbsxn186\pard\li1320\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex10
0 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2120\ri0\
sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\
cf0\f0\charscalex100 {A20. El conocimiento de la supervisin ejercida por
los responsables del gobierno de la }\par\pard\li600\ri0\sl-253\slmult0 \fs
16\cf0\f0\charscalex100 {entidad puede aportar informacin sobre el grado de expos
icin de la entidad a fraude }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\char
scalex100 {de la direccin, la adecuacin de los controles internos al ries
go de fraude y la }\par\pard\li600\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {competencia e integridad de la direccin. El auditor puede obtener este cono
cimiento}\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {por dis
tintas vas, tales como la asistencia a reuniones en las que se discut
an dichas }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {cuest
iones, la lectura de las actas de dichas reuniones o indagaciones ant
e los }\par\pard\li600\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {responsab
les del gobierno de la entidad. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especfica
s para entidades de pequea dimensin }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A21. En algunos cas
os, todos los responsables del gobierno de la entidad participan en su}\par\p
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er el caso de una entidad de pequea dimensin en la que un }\par\pard\li600
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tidad y ninguna otra persona ejerce funciones de }\par\pard\li600\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {gobierno. En esos casos, el auditor,
por lo general, no toma ninguna medida al }\par\pard\li600\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {respecto porque no existe supervisin separada d
e la direccin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-20
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slmult0 \fs16\cf0\f0\charscalex100 {A22. Adems de la informacin obtenida med
iante la aplicacin de procedimientos }\par\pard\li600\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {analticos, puede ser til, a fin de indentificar los
riesgos de incorreccin material }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {debida a fraude, considerar otra informacin sobre la ent
idad y su entorno. La }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca

lex100 {discusin entre los miembros del equipo puede proporcionar informacin ti
l para la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ident
ificacin de dichos riesgos. Adicionalmente, la informacin obtenida en los }
\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {procesos seguidos
por el auditor de cara a la aceptacin y continuidad de clientes, y la }\par\pard
\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {experiencia adquirida en o
tros encargos realizados para la entidad, como, por ejemplo, }\par\pard\li600\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {encargos de revisin de informacin fin
anciera intermedia, pueden ser relevantes para }\par\pard\li600\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {identificar los riesgos de incorreccin material de
bida a fraude. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs16\cf0\f0\charscalex100\i {Evaluacin de los factores de riesgo de f
raude}\i0 { }\fs16\cf0\f0\charscalex100\i {(Ref: Apartado 24)}\i0 \par\pard\li0\
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difcil su deteccin. }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {Sin embargo, el auditor puede identificar hechos o circunstancias que
indiquen la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {e
xistencia de un incentivo o un elemento de presin para cometer fraude, o
que }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proporcione
n una oportunidad para cometerlo (factores de riesgo de fraude). Por }\p
ar\pard\li600\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {ejemplo: }\par\pard
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s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {la necesi
dad de satisfacer las expectativas de terceros para obtener fondos propios }\par
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0\par\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u82
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lcanzan objetivos de beneficios poco }\par\pard\li960\ri0\sl-253\slmult0 \fs18\c
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0 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard\li640\ri0\sl-213\slmult0 \fs18\
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\par\pard\li40\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A24. No es fcil
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0 {A25. En el anexo 1, se recogen ejemplos de factores de riesgo de fraude rel
acionados con la }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{informacin financiera fraudulenta y la apropiacin indebida de activos. Dic
hos }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {factores de
riesgo ilustrativos se clasifican en funcin de tres condiciones que, }\pa
r\pard\li640\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {generalmente, estn pr
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640\ri0\sl-173\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs
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\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-173\slmult0 \
*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{la capacidad de racionalizar la accin fraudulenta. }\par\pard\li640\ri0\sl-373\s
lmult0 \fs16\cf0\f0\charscalex100 {Los factores de riesgo indicativos de una act
itud que permite la racionalizacin de la }\par\pard\li640\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {accin fraudulenta pueden no ser susceptibles de observacin
por parte del auditor. Sin}\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {embargo, el auditor puede llegar a conocer su existencia. Aunque los
factores de riesgo}\par\pard\li640\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100
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as que }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pueden en
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i40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-253\slmult0 \fs18\cf0\f0\c
harscalex100 {A26. Las caractersticas en cuanto a la dimensin, complejida
d y propiedad de la entidad}\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {ejercen una influencia significativa en la consideracin de lo
s factores de riesgo de }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\cha
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o y el proceso de informacin financiera. En algunas entidades, la }\par\pard\li60
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a direccin puede compensar controles que, de otro}\par\pard\li600\ri0\sl-2
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riesgos de fraude de los empleados. Sin}\par\pard\li600\ri0\sl-240\slmul
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\f0\charscalex100 {eludir los controles. }\par\pard\li0\ri0\sl-213\slmult0 \fs18
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s riesgos de incorreccin }\b0 \par\pard\li0\ri0\sl-186\slmult0 \fs18\cf0\f0\chars
calex100\b {material debida a fraude }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18
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lt0 \*\tx5106\fs20\cf0\f0\charscalex100 {A28. Las incorrecciones materiales
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}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relacionada con
el reconocimiento de ingresos suelen tener su origen en una }\par\pard\li6
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mediante, por ejemplo, el reconocimiento anticipado }\par\pard\li600\ri0\s
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0 {que haya un solo tipo simple de transaccin generadora de ingresos,
como, por }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejemp
lo, ingresos por arrendamiento procedentes de una nica propiedad arrendada. }\par
\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-280\slmult0 \fs16\c
f0\f0\charscalex100\i {Identificacin y valoracin de los riesgos de incorreccin mate
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alex100\i {conocimiento de los correspondientes controles de la entidad}\i0 \fs1
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s18\cf0\par\pard\li13\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {A31. La
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r, as como la naturaleza y la extensin de los riesgos que decide asumir.}{\super \

fs12\up3\cf0\f0\charscalex100 {18}}\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {En la determinacin de los controles que se van a implementar pa
ra prevenir y detectar }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {el fraude, la direccin tiene en cuenta el riesgo de que los estados financ
ieros puedan }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {con
tener incorrecciones materiales debidas a fraude. Al realizar dicha ponderacin, e
s }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {posible que
la direccin llegue a la conclusin de que no es eficaz, en trminos de }\pa
r\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {coste, implementar y
mantener un determinado control en relacin con la reduccin de }\par\pard\li613\ri
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debida a fraude que supondr dicho control. }\par\pard\li13\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li13\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A32. Por
ello es importante que el auditor obtenga conocimiento de los controle
s que la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direc
cin ha diseado, implementado y mantenido para prevenir y detectar el fraude. }\pa
r\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {Al hacerlo, el audit
or puede llegar a saber, por ejemplo, que la direccin ha decidido }\par\pard\li61
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sgos asociados a una falta de segregacin de funciones. }\par\pard\li613\ri0\sl-24
0\slmult0 \fs14\cf0\f0\charscalex100 {La informacin obtenida de dicho conocim
iento tambin puede ser til a la hora de }\par\pard\li613\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {identificar los factores de riesgo de fraude que
pueden afectar a la valoracin por el }\par\pard\li613\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {auditor del riesgo de que los estados financieros conte
ngan incorrecciones materiales }\par\pard\li613\ri0\sl-226\slmult0 \fs18\cf0\f0\
charscalex100 {debidas a fraude. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li13\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {Respuesta a los riesg
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La determinacin de respuestas de carcter global para responder a los
riesgos }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {valorado
s de incorreccin material debida a fraude, generalmente, incluye considerar }\
par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el modo en que
la realizacin de la auditora en su conjunto puede reflejar un }\par\pard\li
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ab \fs18\cf0\f0\charscalex100 {Una mayor sensibilidad al seleccionar la nat
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as }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {materiales. }
\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs
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rd\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\b {228 }\b0 \par\pard\sect\
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charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard\li600\ri0\sl-213\sl

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la necesidad de corroborar las explicaciones o las }\par\pard\li960\ri0\sl
-226\slmult0 \fs18\cf0\f0\charscalex100 {manifestaciones de la direccin sobre cue
stiones consideradas materiales. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li600\ri0\sl-266\slmult0 \*\tx946\fs18\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs16\cf0\f0\charscalex100 {Tambin implica hacer consideraciones ms gen
erales adicionalmente a los }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf0\f0\
charscalex100 {procedimientos especficos previstos; dichas consideraciones c
omprenden las }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cu
estiones enumeradas en el apartado 29 que se comentan a continuacin. }\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\cha
rscalex100\i {Asignacin y supervisin del personal (Ref: Apartado 29(a))}\i0 \par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs16\cf0\f
0\charscalex100 {A34. El auditor puede responder a los riesgos identificados d
e incorreccin material debida }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {a fraude mediante, por ejemplo, la asignacin adicional de o
tras personas con }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {cualificacin y conocimientos especializados, tales como expertos legal
es y en }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tecnol
ogas de la informacin, o asignando al encargo personas ms experimentadas. }\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\
charscalex100 {A35. El alcance de la supervisin refleja la valoracin por
parte del auditor del riesgo de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {incorreccin material debida a fraude y las competencias de l
os miembros del equipo }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {del encargo que realizan el trabajo. }\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\i {Imprevisib
ilidad en la seleccin de los procedimientos de auditora}\i0 \par\pard\li0\ri0\sl-2
00\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 29(c)) }\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex
100 {A36. Es importante incorporar un elemento de imprevisibilidad en la
seleccin de la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{naturaleza, el momento de realizacin y la extensin de los procedimiento
s de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora q
ue van a aplicarse, ya que las personas de la entidad que estn fami-}\p
ar\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {liarizadas con los
procedimientos de auditora normalmente aplicados en los encargos }\par\pard\li600
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pueden estar ms capacitadas para
ocultar la informacin financiera fraudulenta. Esto }\par\pard\li600\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {puede conseguirse, por ejemplo, mediante: }\pa
r\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\t
x946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La
aplicacin de procedimientos sustantivos sobre determinados saldos contables }\par
\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y afirmaciones en rel
acin con los cuales no se haran pruebas si se atendiera a su }\par\pard\li960\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {importancia relativa o riesgo. }\par\
pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx9
46\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {El aj
uste del momento de realizacin de los procedimientos de auditora de forma }\par\pa
rd\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que difiera del que sera
previsible. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl266\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\ch
arscalex100 {La utilizacin de mtodos de muestreo diferentes. }\par\pard\li600\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-173\slmult0 \*\tx946\fs20\cf0\f0\
charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La aplicacin de pr
ocedimientos de auditora en diversas ubicaciones o en una }\par\pard\li960
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {determinada ubicacin sin previo a
viso. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn626\margrsxn1

33\cols2\colno1\colw6173\colsr-0\colno2\colw1800\pard\li3253\ri0\sl-213\slmult0
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3\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18
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ult0 \fs18\cf0\par\pard\li3253\ri0\sl-173\slmult0 \fs14\cf0\f0\charscalex100 {22
9}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs16\cf0\f0\chars
calex100\b \i {NIA 240 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13
600\marglsxn626\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\margl
sxn546\margrsxn133\margtsxn666\margbsxn226\pard\li1413\ri0\sl-160\slmult0 \fs12\
cf0\f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\p
ar\pard\li2213\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RE
SPECTO AL FRAUDE }\par\pard\li80\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li80\ri0\
sl-293\slmult0 \fs16\cf0\f0\charscalex100\i {Procedimientos de auditora que respo
nden a riesgos valorados de incorreccin material }\i0 \par\pard\li80\ri0\sl-226\s
lmult0 \fs16\cf0\f0\charscalex100\i {debida a fraude en las afirmaciones (Ref: A
partado 30)}\i0 \par\pard\li106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li106\ri0\
sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A37. Las respuestas del auditor
frente a los riesgos valorados de incorreccin material }\par\pard\li680\ri
0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {debida a fraude en las afirmaci
ones pueden incluir el cambio de la naturaleza, el }\par\pard\li680\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {momento de realizacin y la extensin
de los procedimientos de auditora de la }\par\pard\li680\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {siguiente forma: }\par\pard\li680\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \*\tx1026\fs18\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Es posible que sea necesario
cambiar la naturaleza de los procedimientos de }\par\pard\li1026\ri0\sl226\slmult0 \fs14\cf0\f0\charscalex100 {auditora a aplicar a fin de obtener
evidencia de auditora que sea ms fiable y }\par\pard\li1026\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {relevante, o para obtener informacin adicion
al que la corrobore. Esto puede }\par\pard\li1026\ri0\sl-226\slmult0 \fs16\
cf0\f0\charscalex100 {afectar tanto al tipo de procedimientos de auditora que se
van a aplicar como a la }\par\pard\li1026\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {combinacin de ellos. Por ejemplo: }\par\pard\li1026\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1026\ri0\sl-200\slmult0 \*\tx1386\fs16\cf0\f0\charscalex100
{o }\tab \fs16\cf0\f0\charscalex100 {Puede adquirir ms importancia la obser
vacin o inspeccin fsica de }\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {determinados activos, o el auditor puede decidir utilizar tcnicas de a
uditora }\par\pard\li1386\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {asistida
s por ordenador para obtener ms evidencia sobre los datos }\par\pard\li1
386\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {registrados en cuentas sig
nificativas o en archivos electrnicos de }\par\pard\li1386\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {transacciones. }\par\pard\li1026\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1026\ri0\sl-200\slmult0 \*\tx1386\fs16\cf0\f0\charscalex10
0 {o }\tab \fs16\cf0\f0\charscalex100 {El auditor puede disear procedimientos pa
ra obtener informacin adicional }\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {que corrobore lo anterior. Por ejemplo, si el auditor detecta qu
e la direccin }\par\pard\li1386\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {su
fre presiones para cumplir las expectativas de beneficios, puede haber un}\par\p
ard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {riesgo de que la d
ireccin est sobrevaloran- do las ventas mediante }\par\pard\li1386\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {acuerdos de ventas que contengan trminos
que no permiten el }\par\pard\li1386\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {reconocimiento de ingresos o mediante la facturacin de ventas antes de su

}\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entrega. En e

stas circunstancias, el auditor puede, por ejemplo, prever }\par\pard\li1
386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {confirmaciones externas no
slo para confirmar los saldos pendientes, sino }\par\pard\li1386\ri0\sl-240\s
lmult0 \fs14\cf0\f0\charscalex100 {tambin para verificar los detalles de los
contratos de venta, entre ellos la }\par\pard\li1386\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {fecha, cualquier derecho de devolucin y los plaz
os de entrega. }\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{Adicionalmente, el auditor podra considerar eficaz complementar dichas }
\par\pard\li1386\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {confirmaciones e
xternas con indagaciones realizadas entre el personal de la }\par\pard\li1386\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad no dedicado a tareas financ
ieras sobre cualquier modificacin de los }\par\pard\li1386\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {contratos de venta y de los plazos de entrega. }\par\pa
rd\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-200\slmult0 \*\tx102
6\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Puede
ser necesario modificar el momento de realizacin de los procedimientos }\pa
r\pard\li1026\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sustantivos. El aud
itor puede concluir que la realizacin de pruebas sustantivas al }\par\pard\li1026
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cierre del periodo, o en fec
has cercanas a dicho cierre, hace frente de mejor }\par\pard\li1026\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {manera a un riesgo valorado de incorr
eccin material debida a fraude. El auditor }\par\pard\li1026\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {puede concluir que, teniendo en cuenta los ries
gos valorados de incorreccin}\par\pard\li1026\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {intencionada o de manipulacin, no seran eficaces procedimient
os de auditora }\par\pard\li1026\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{que extrapolaran al cierre del periodo las conclusiones de la auditora obt
enidas }\par\pard\li1026\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {en una f
echa intermedia anterior. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\m
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margtsxn666\margbsxn226\pard\li1346\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex10
0 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2133\ri0\
sl-253\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\
par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {Por el contrario, dado que una incorreccin intenc
ionada -por ejemplo, una }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {incorreccin que implique un reconocimiento indebido de ingresospuede }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {haberse
iniciado en un periodo intermedio, el auditor puede decidir aplicar }\p
ar\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos sus
tantivos a transacciones que hayan tenido lugar con an-}\par\pard\li986\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {terioridad o durante todo el period
o. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmul
t0 \*\tx960\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex1
00 { La extensin de los procedimientos aplicados refleja la valoracin de los riesg
os }\par\pard\li986\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de incorrecc
in material debida a fraude. Por ejemplo, puede resultar adecuado }\par\p
ard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aumentar el tamao de
las muestras o aplicar procedimientos analticos con }\par\pard\li986\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {mayor grado de detalle. Asimismo,
las tcnicas de auditora asistidas por }\par\pard\li986\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {ordenador pueden permitir la realizacin de pruebas
ms exhaustivas de }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {transacciones electrnicas y archivos contables. Dichas tcnicas pueden }
\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {emplearse para se
leccionar las transacciones de la muestra a partir de los archivos }\par\pard\li
986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {electrnicos clave, para cla
sificar transacciones con caractersticas especficas o}\par\pard\li986\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {para realizar pruebas sobre el total de la
poblacin, en lugar de hacerlo sobre una }\par\pard\li986\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {muestra. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A38. Si el auditor id
entifica un riesgo de incorreccin material debida a fraude que afecta a }\par\par
d\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la cantidad de existenci
as, el examen de los registros de las existencias de la entidad}\par\pard\
li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {puede ayudar a identific
ar las ubicaciones o las partidas que requieren una atencin}\par\pard\li6
00\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {especfica durante el recuento fs
ico de existencias, o despus de ste. Dicha revisin}\par\pard\li600\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {puede llevar a la decisin de observar el re
cuento de existencias en determinadas }\par\pard\li600\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {ubicaciones sin previo aviso, o a realizar recuen
tos de existencias en todas las }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {ubicaciones en una misma fecha. }\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A39.
Puede ocurrir que el auditor identifique un riesgo de incorreccin ma
terial debida a }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{fraude que afecte a varias cuentas y afirmaciones. Estas pueden refe
rirse a la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {val
oracin de activos, las estimaciones relacionadas con transacciones especfica
s }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {(como adquisic
iones, reestructuraciones o enajenaciones de un segmento del negocio) }\par\pard
\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y otras obligaciones signi
ficativas devengadas (como pensiones y otras obligaciones de }\par\pard\li600\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pago por jubilacin, u obligacione
s relativas a daos medioambientales). El riesgo}\par\pard\li600\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {tambin puede estar relacionado con cambios si
gnificativos en las hiptesis relativas a }\par\pard\li600\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {estimaciones recurrentes. La informacin reunida duran
te la obtencin de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10

0 {conocimiento de la entidad y de su entorno puede facilitar al auditor la eval

uacin de la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {razon
abilidad de estas estimaciones de la direccin, y de los juicios e hipte
sis }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {subyacentes.
Asimismo, una revisin retrospectiva de juicios e hiptesis similares de la }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {direccin que se hayan
aplicado en periodos anteriores puede proporcionar }\par\pard\li600\ri0\sl-2
40\slmult0 \fs14\cf0\f0\charscalex100 {informacin sobre la razonabilidad de lo
s juicios e hiptesis en los que se basan las }\par\pard\li600\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {estimaciones de la direccin. }\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charsca
lex100 {A40. En el anexo 2 se muestran ejemplos de posibles procedimient
os de auditora para }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {responder a los riesgos valorados de incorreccin material debida a fra
ude, incluidos }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
ejemplos que ilustran la incorporacin de un elemento de }\par\pard\sect\sectd\sbk
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sl-173\slmult0 \fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA A
UDITORA DE ESTADOS }\par\pard\li2146\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex10
0 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard\li626\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {imprevisibilid
ad. El anexo incluye ejemplos de respuestas a la valoracin por el }\par
\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {auditor de los rie
sgos de incorreccin material que resultan tanto de la informacin }\par\par
d\li626\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {financiera fraudulenta, i
ncluida la informacin financiera fraudulenta originada por el }\par\pard\li626\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {reconocimiento de ingresos, como de
la apropiacin indebida de activos. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Procedimientos de
auditora en respuesta a los riesgos relacionados con la elusin}\i0 \par\pard\li26
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0 \par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {Asientos en el libro diario y otros ajustes (Ref: Apa
rtado 32(a)) }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-2
26\slmult0 \fs16\cf0\f0\charscalex100 {A41. La incorreccin material en los esta
dos financieros debida a fraude implica a menudo }\par\pard\li626\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {la manipulacin del proceso de informacin financie
ra mediante el registro indebido o}\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\
f0\charscalex100 {no autorizado de asientos en el libro diario. Esto pue
de ocurrir a lo largo de todo el }\par\pard\li626\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {ejercicio o al cierre del periodo, o mediante la realizac
in de ajustes por la direccin de }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {cantidades registradas en los estados financieros que no se
reflejan en asientos en el }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {libro diario, por ejemplo mediante los ajustes y reclasificaciones
de consolidacin. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\
sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A42. Asimismo, es importante que el
auditor considere los riesgos de incorreccin material }\par\pard\li626\ri0\sl-24
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oles sobre los asientos en el libro diario, ya }\par\pard\li626\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {que los procesos y controles automatizados
pueden reducir el riesgo de error }\par\pard\li626\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {involuntario, pero no evitan el riesgo de que las
personas puedan eludir, }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charsc
alex100 {indebidamente, dichos procesos automatizados, por ejemplo cambian
do los importes }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100

{que se traspasan automticamente al libro mayor o al sistema de inform

acin}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financiera.
Adems, en el caso de que se utilicen tecnologas de la informacin para }\par\pa
rd\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {transferencia automtica
de la informacin, puede haber escasa o nula evidencia }\par\pard\li626\r
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sistemas de informacin. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A43. Para la identificacin y
la seleccin de los asientos del libro diario y otros ajustes sobre }\par\pard\li6
26\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {los que se van a realizar
pruebas, as como para la determinacin del mtodo}\par\pard\li626\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {apropiado para examinar el soporte subya
cente a los elementos seleccionados, son}\par\pard\li626\ri0\sl-240\slmult0
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in del riesgo de incorreccin material debida a fraude.}\i0 \fs16\cf0\f0\charscalex
100 { La presencia de }\par\pard\li960\ri0\sl-253\slmult0 \fs16\cf0\f0\charscale
x100 {factores de riesgo de fraude y otra informacin obtenida durante la valoracin
por }\par\pard\li960\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {el auditor
del riesgo de incorreccin material debida a fraude pueden facilitar a
}\par\pard\li960\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {ste la identifi
cacin de los tipos especficos de asientos del libro diario y otros }\par\par
d\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {ajustes sobre los que se
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\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186
\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240 }\b0 \i0 \par\column\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs
16\cf0\f0\charscalex100 {232}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600
\marglsxn613\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn
666\margrsxn133\margtsxn666\margbsxn226\pard\li933\ri0\sl-173\slmult0 \fs12\cf0\
f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\p
ard\li1786\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPEC
TO AL FRAUDE }\par\pard\li733\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li733\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {de asientos en el libro diario, as
como sobre otros ajustes pueden reducir la }\par\pard\li733\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {extensin de las pruebas sustantivas necesarias,
siempre y cuando el auditor haya }\par\pard\li733\ri0\sl-253\slmult0 \fs18\cf0\f
0\charscalex100 {realizado pruebas sobre la eficacia operativa de los controles.
}\par\pard\li373\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li373\ri0\sl-200\slmult0
\*\tx720\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100
\i {El proceso de informacin financiera de la entidad y la naturaleza
de la evidencia }\i0 \par\pard\li733\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100\i {que se puede obtener}\i0 \fs18\cf0\f0\charscalex100\b \i {.}\b0 \i0 \
fs18\cf0\f0\charscalex100 { En numerosas entidades, el procesamiento rutinari
o de las }\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {trans

acciones conlleva la combinacin de pasos y procedimientos manuales y }\pa

r\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {automatizados. De fo
rma similar, el procesamiento de asientos en el libro diario y }\par\pard\li733\
ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {otros ajustes puede conllevar
procedimientos y controles manuales y }\par\pard\li733\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {automatizados. En el caso de que se utilicen tecnologa
s de la informacin en el }\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {proceso de informacin financiera, es posible que los asientos en el libro
diario y }\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {otros
ajustes slo existan en formato electrnico. }\par\pard\li373\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li373\ri0\sl-213\slmult0 \*\tx720\fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs16\cf0\f0\charscalex100\i {Las caractersticas de los asientos en
el libro diario y otros ajustes fraudulentos.}\i0 \fs20\cf0\f0\charscalex100 {
Los }\par\pard\li733\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {asientos en
el libro diario y otros ajustes indebidos suelen tener unas }\par\pard
\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {caractersticas identificat
ivas nicas. Dichas caractersticas pueden ser, entre }\par\pard\li733\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {otras: a) asientos realizados en cuen
tas que no corresponden, inusuales o poco}\par\pard\li733\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {utilizadas; b) asientos realizados por perso
nas que normalmente no realizan}\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {asientos en el libro diario; c) asientos registrados a
l cierre del periodo, o con }\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {posterioridad al cierre, cuya explicacin o descripcin sea escasa
o inexistente; d) }\par\pard\li733\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{asientos realizados antes o durante la preparacin de los estados financiero
s que }\par\pard\li733\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {no tenga
n nmeros de cuenta, o e) asientos que contengan nmeros redondos o }\par\pa
rd\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {con terminaciones coinci
dentes. }\par\pard\li373\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li373\ri0\sl-200\
slmult0 \*\tx720\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charsc
alex100\i {La naturaleza y complejidad de las cuentas.}\i0 \fs18\cf0\f0\cha
rscalex100 { Pueden realizarse asientos en el libro }\par\pard\li733\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {diario o ajustes indebidos en cuenta
s: a) que contengan transacciones de }\par\pard\li733\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {naturaleza compleja o inusual; b) que contengan e
stimaciones significativas y }\par\pard\li733\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {ajustes al cierre del periodo significativos; c) que en e
l pasado hayan mostrado }\par\pard\li733\ri0\sl-240\slmult0 \*\tx5853\fs18\cf
0\f0\charscalex100 {tendencia a contener incorrecciones; d) que no se ha
yan}\tab \fs18\cf0\f0\charscalex100 {conciliado }\par\pard\li733\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {oportunamente o contengan diferencias no con
ciliadas; e) que contengan }\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {transacciones intragrupo, o f) que estn asociadas de algn mod
o a un riesgo}\par\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {i
dentificado de incorreccin material debida a fraude. En auditoras de entidades }\p
ar\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que tienen varias
ubicaciones o componentes, se estudiar la necesidad de }\par\pard\li733\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {seleccionar asientos en el libro d
iario de varias ubicaciones. }\par\pard\li373\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li373\ri0\sl-213\slmult0 \*\tx720\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\ta
b \fs16\cf0\f0\charscalex100\i {Asientos en el libro diario y otros ajuste
s procesados fuera del curso normal de los }\i0 \par\pard\li733\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100\i {negocios.}\i0 \fs18\cf0\f0\charscalex100 {
Los asientos en el libro diario que no son estndar pueden no estar }\par
\pard\li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sujetos al mismo g
rado de control interno que los asientos que se utilizan de }\par\pard\
li733\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {forma recurrente para re
gistrar mensualmente transacciones tales como ventas, }\par\pard\li733\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {compras y desembolsos de efectivo. }\

par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2
\colno1\colw5946\colsr-0\colno2\colw1986\pard\li3026\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3026\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li3026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3026\ri0\sl213\slmult0 \fs18\cf0\par\pard\li3026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li30
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3026\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li3026\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {233}\par\column\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrs
xn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\mar
gtsxn666\margbsxn186\pard\li1613\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {
RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2413\ri0\sl240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par
\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {A44. El auditor aplicar su juicio profesional para deter
minar la naturaleza, el momento de }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {realizacin y la extensin de la comprobacin de los asientos en el
libro diario y otros }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {ajustes. Sin embargo, teniendo en cuenta que los asientos en el li
bro diario y otros }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {ajustes fraudulentos a menudo se realizan al cierre de un periodo
de informacin, el }\par\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex10
0 {apartado 32(a)(ii) requiere que el auditor seleccione los asientos e
n el libro diario y }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {otros ajustes que se hayan hecho en dicha fecha. Asimismo, dado
que las }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incorre
cciones materiales en los estados financieros debidas a fraude pueden }\
par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {producirse a lo
largo de todo el periodo y pueden implicar grandes esfuerzos para }\pa
r\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {ocultar el modo e
n que se ha llevado a cabo el fraude, el apartado 32(a)(iii) requiere }
\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {que el auditor
considere si tambin es necesario comprobar los asientos en el libro }\pa
r\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {diario y otros ajust
es realizados durante todo el periodo. }\par\pard\li293\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Estimacione
s contables (Ref: Apartado 32(b))}\i0 \par\pard\li293\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li293\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A45. La prepa
racin de los estados financieros requiere que la direccin realice una serie de }\p
ar\pard\li893\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {juicios o hiptesis
que afectan a estimaciones contables significativas, as como que }\par\p
ard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {haga el seguimiento de
la razonabilidad de dichas estimaciones de forma continua. La }\par\pard\li893\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin financiera fraudulenta a
menudo se proporciona mediante incorrecciones }\par\pard\li893\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {intencionadas en las estimaciones contables.
Esto puede hacerse, por ejemplo, }\par\pard\li893\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {mediante la infravaloracin o la sobrevaloracin, en un mi
smo sentido, de todas las }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {provisiones o reservas, bien para distribuir los beneficios
entre dos o ms periodos }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {contables, bien para alcanzar un nivel de beneficios determinado con
el fin de engaar }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{a los usuarios de los estados financieros influyendo en su percepcin de los resu
ltados }\par\pard\li893\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {y de la r
entabilidad de la entidad. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\par

d\li293\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A46. El propsito de u

na revisin retrospectiva de los juicios e hiptesis de la direccin}\par\par
d\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {relacionados con estimac
iones contables significativas reflejadas en los estados }\par\pard\li893\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financieros del ejercicio anterior
es determinar si hay indicios de un posible sesgo de la }\par\pard\li893\ri0\sl
-240\slmult0 \fs14\cf0\f0\charscalex100 {direccin. No se pretende cuestionar
los juicios profesionales del auditor formulados }\par\pard\li893\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {en el ejercicio anterior, que se basaron en
la informacin disponible en ese momento. }\par\pard\li293\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A47. La
NIA 540 tambin requiere una revisin retrospectiva.}{\super \fs12\up3\cf0\f0\cha
rscalex100 {19}}\fs18\cf0\f0\charscalex100 { Dicha revisin se realiza }\par\pa
rd\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {como procedimiento de va
loracin del riesgo con el fin de obtener informacin sobre }\par\pard\li893\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {la eficacia del proceso de estimacin real
izado por la direccin en el periodo anterior, }\par\pard\li893\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {evidencia de auditora sobre el desenlace o, c
uando proceda, para la consiguiente }\par\pard\li893\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {nueva estimacin posterior de las estimaciones del periodo
anterior que sea pertinente }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {para realizar las estimaciones contables del periodo actual,
y como evidencia de }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {auditora de cuestiones que puede ser necesario revelar en los e
stados financieros, }\par\pard\li893\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex
100 {como la incertidumbre en la }\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl
-200\slmult0 \fs10\cf0\f0\charscalex100 {19}\fs12\cf0\f0\charscalex100 { NIA 540
, \uc1\u8220XAuditora de estimaciones contables, incluidas las de valor razonable
, y la informacin relacionada a }\par\pard\li533\ri0\sl-173\slmult0 \fs12\cf0\f0\
charscalex100 {revelar\uc1\u8221X, apartado 9.}\par\pard\sect\sectd\sbknone\pgws
xn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3533\colsr-0\colno2\
colw4400\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li253\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {
NIA 240 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charsc
alex100 {234}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\mar
grsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\
margtsxn666\margbsxn200\pard\li1613\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex10
0 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2413\ri0\
sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\
par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {estimacin. Desde un punto de vista prctico, la revisin po
r el auditor de los juicios e }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {hiptesis de la direccin en busca de sesgos que puedan represe
ntar un riesgo de }\par\pard\li893\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {incorreccin material debida a fraude, de conformidad con la presente N
IA, puede }\par\pard\li893\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {lleva
rse a cabo conjuntamente con la revisin requerida por la NIA 540. }\par\pard\li29
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-266\slmult0 \fs16\cf0\f0\ch
arscalex100\i {Fundamento empresarial de transacciones significativas (Ref: Apar
tado 32(c))}\i0 \par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\
sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A48. Los indicadores que pueden
sugerir la posibilidad de que las transacciones }\par\pard\li893\ri0\sl-240
\slmult0 \fs14\cf0\f0\charscalex100 {significativas ajenas al curso normal
de los negocios de la entidad, o inusuales por }\par\pard\li893\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {cualquier otro motivo, se hayan regis
trado con el fin de engaar a travs de }\par\pard\li893\ri0\sl-226\slmult0 \f

s16\cf0\f0\charscalex100 {informacin financiera fraudulenta o para ocultar una ap

ropiacin indebida de activos, }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {son, entre otros, los siguientes: }\par\pard\li893\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li893\ri0\sl-253\slmult0 \*\tx1253\fs18\cf0\f0\charscalex1
00 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {La forma de dichas transacc
iones parece excesivamente compleja (por ejemplo, }\par\pard\li1253\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {en la transaccin participan varias entida
des de un grupo consolidado o mltiples }\par\pard\li1253\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {terceros no vinculados). }\par\pard\li893\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li893\ri0\sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex
100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La direccin no ha discutido
la naturaleza ni la contabilizacin de dichas }\par\pard\li1253\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {transacciones con los responsables del gobier
no de la entidad, y la documentacin }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {es inadecuada. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li893\ri0\sl-253\slmult0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u82
26X}\tab \fs16\cf0\f0\charscalex100 {La direccin se centra ms en la necesid
ad de un determinado tratamiento }\par\pard\li1253\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {contable que en las condiciones econmicas subyacentes de la t
ransaccin. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-26
6\slmult0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\cha
rscalex100 {Transacciones en las que participan partes vinculadas no consoli
dadas, incluidas }\par\pard\li1253\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100
{entidades con cometido especial, no han sido revisadas o aprobadas }\pa
r\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuadamente por l
os responsables del gobierno de la entidad. }\par\pard\li893\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li893\ri0\sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {En las transacciones participan pa
rtes vinculadas no identificadas anteriormente o }\par\pard\li1253\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {partes que carecen de la sustancia econmic
a o de la capacidad financiera }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {necesarias para llevar a cabo la transaccin sin ayuda
de la entidad que est }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {siendo auditada. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li293\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100\b {Evaluacin de la evidencia
de auditora }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados 34-37)}\par\pard\li
293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-173\slmult0 \fs18\cf0\f0\
charscalex100 {A49. La NIA 330 requiere que el auditor, basndose en los
procedimientos de auditora }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {aplicados y en la evidencia de auditora obtenida, evale si las valora
ciones del riesgo }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{de incorreccin material en las afirmaciones siguen siendo adecuadas.}{\su
per \fs12\up3\cf0\f0\charscalex100 {20}}\fs20\cf0\f0\charscalex100 { Esta }\par
\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {evaluacin es principa
lmente una cuestin cualitativa que se basa en el juicio del }\par\pard\li
893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditor. Dicha evaluacin puede
proporcionar ms }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li266\ri0\sl-360\slmult0 \fs12\cf0\f0\charscalex100 {20}\fs12\cf0\f0\char
scalex100 { NIA 330, apartado 25.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn
13600\marglsxn666\margrsxn133\cols2\colno1\colw6453\colsr-0\colno2\colw1480\pard
\li3533\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3533\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3533\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b {235 }\b0 \par
\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrs
xn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\mar
gtsxn666\margbsxn186\pard\li1640\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {
RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2426\ri0\sl-

240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par

\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-293\slmult0 \fs18
\cf0\f0\charscalex100 {informacin sobre los riesgos de incorreccin material debida
a fraude, as como sobre }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {la necesidad de aplicar procedimientos de auditora adicionales o
diferentes. En el }\par\pard\li906\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex10
0 {anexo 3 se muestran ejemplos de circunstancias que pueden indicar la
posibilidad de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
fraude. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\
slmult0 \fs16\cf0\f0\charscalex100\i {Procedimientos analticos realizados en una
fecha prxima a la finalizacin de la}\i0 \par\pard\li306\ri0\sl-213\slmult0 \fs16\c
f0\f0\charscalex100\i {auditora para alcanzar una conclusin global (Ref: Apartado
34)}\i0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {A50. La determinacin de las tendencias y
relaciones concretas que pueden indicar la }\par\pard\li906\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {existencia de un riesgo de incorreccin material
debida a fraude requiere la aplicacin }\par\pard\li906\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {del juicio profesional. Las relaciones inusuales que afecta
n a los ingresos y resultados }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {al cierre del ejercicio son especialmente relevantes. Puede
n incluir, por ejemplo: }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\chars
calex100 {importes inusualmente elevados de ingresos que se registran en
las ltimas semanas }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex1
00 {del periodo de informacin, o transacciones inusuales; o bien ingresos i
ncongruentes }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {con
las tendencias de los flujos de efectivo procedentes de las operaciones. }\par\
pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult0 \fs16\
cf0\f0\charscalex100\i {Consideracin de las incorrecciones identificadas (Ref: Ap
artados 35-37)}\i0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A51. Teniendo en cuenta que el f
raude implica un incentivo o un elemento de presin para }\par\pard\li906\ri0\sl-2
40\slmult0 \fs14\cf0\f0\charscalex100 {cometerlo, as como la percepcin de una
oportunidad para llevarlo a cabo o cierta }\par\pard\li906\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {racionalizacin del acto, es improbable que
un caso de fraude se produzca de forma }\par\pard\li906\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {aislada. En consecuencia, casos tales como la ex
istencia de numerosas incorrecciones }\par\pard\li906\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {en una ubicacin concreta, aun cuando el efecto acumulativo n
o sea material, pueden }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {ser indicio de riesgo de incorreccin material debida a fraude. }\par\pard\
li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs16\cf0\f
0\charscalex100 {A52. Las implicaciones del fraude identificado dependen de la
s circunstancias. Por ejemplo, }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {un fraude que en otro caso sera insignificante, puede ser signific
ativo si en l participa }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {la alta direccin. En dichas circunstancias, puede cuestionarse la
fiabilidad de la }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{evidencia previamente obtenida, ya que puede haber reservas sobre la integrida
d y la }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {veracidad
de las manifestaciones realizadas y sobre la autenticidad de los regis
tros }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contables y
de la documentacin. Asimismo, cabe la posibilidad de colusin en la que }\par\pard
\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {participen empleados, la d
ireccin o terceros. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\
ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A53. La NIA 450}{\super \fs10\u
p3\cf0\f0\charscalex100 {21}}\fs18\cf0\f0\charscalex100 { y la NIA 700}{\super \
fs10\up3\cf0\f0\charscalex100 {22}}\fs16\cf0\f0\charscalex100 { establecen reque
rimientos y proporcionan orientaciones }\par\pard\li906\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {sobre la evaluacin y el tratamiento de las incorrecciones
y su efecto en la opinin del }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\cha

rscalex100 {auditor expresada en el informe de auditora. }\par\pard\li293\ri0\sl213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293

\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-253\
slmult0 \*\tx573\fs10\cf0\f0\charscalex100 {21}\tab \fs12\cf0\f0\charscalex100 {
NIA 450, \uc1\u8220XEvaluacin de las incorrecciones identificadas durante la real
izacin de la auditora\uc1\u8221X.}\par\pard\li293\ri0\sl-280\slmult0 \*\tx573\fs10
\cf0\f0\charscalex100 {22}\tab \fs12\cf0\f0\charscalex100 {NIA700, \uc1\u8220XFo
rmacin de la opinin y emisin del informe de auditora sobre los estados financieros\u
c1\u8221X.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margr
sxn133\cols2\colno1\colw3573\colsr-0\colno2\colw4360\pard\li293\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-1
33\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240 }\b0 \i0 \par\column\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\char
scalex100 {236}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\m
argrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn13
3\margtsxn666\margbsxn200\pard\li1626\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex
100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2426\ri
0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE
}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult0
\fs18\cf0\f0\charscalex100\b {Imposibilidad del auditor para continuar con el en
cargo }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 38)}\par\pard\li306\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {A54. Algunos ejemplos de situaciones excepcionales que pueden surgi
r y cuestionar la }\par\pard\li906\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {capacidad del auditor para seguir realizando la auditora son: }\par\pard\li8
93\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs20
\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {la entidad n
o adopta las medidas adecuadas con respecto al fraude que el auditor }\par\pard\
li1253\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {considera necesarias en
esas circunstancias, incluso cuando el fraude no sea }\par\pard\li1253\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {material para los estados financier
os; }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmu
lt0 \*\tx1240\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscale
x100 {la consideracin por parte del auditor de los riesgos de incorreccin
material }\par\pard\li1253\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {debid
a a fraude y los resultados de las pruebas de auditora indican la existencia }\pa
r\pard\li1253\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de un riesgo signif
icativo de fraude que resulte material y generalizado; o }\par\pard\li893\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1240\fs20\cf0\f0\c
harscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {el auditor tiene rese
rvas significativas acerca de la competencia o la integridad de }\par\pard\li125
3\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {la direccin o de los responsable
s del gobierno de la entidad. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li306\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A55. No es posible
describir de forma categrica el momento en el que es adecuado }\par\pa
rd\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {renunciar al encargo, de
bido a la diversidad de circunstancias que pueden surgir. Entre }\par\pard\li906
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los factores que afectan a l
a conclusin del auditor se incluyen las implicaciones }\par\pard\li906\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {derivadas de la participacin de un mie
mbro de la direccin o de los responsables del }\par\pard\li906\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {gobierno de la entidad (lo que puede afectar a la f
iabilidad de las manifestaciones de la }\par\pard\li906\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {direccin), as como los efectos en el auditor de continuar l
a relacin con la entidad. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A56. El auditor tiene re
sponsabilidades profesionales y legales en dichas circunstancias, y }\par\p

ard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estas responsabilidades

pueden variar segn el pas. En algunos pases, por ejemplo, el }\par\pard\li906\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditor puede estar autorizado, u obl
igado, a efectuar una declaracin o a informar a la }\par\pard\li906\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {persona o personas que realizaron el nombramie
nto del auditor o, en algunos casos, a }\par\pard\li906\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {autoridades reguladoras. Teniendo en cuenta la natu
raleza excepcional de las }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {circunstancias y la necesidad de atender a los requerimientos legal
es, el auditor puede }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {considerar adecuado solicitar asesoramiento jurdico para decidir si
renuncia al }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {enc
argo, as como determinar la forma de proceder adecuada, incluida la posibi
lidad}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de informar
a los accionistas, a las autoridades reguladoras o a otras personas.}{\super \f
s12\up3\cf0\f0\charscalex100 {23}}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li306\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\b \i {Consideracione
s especficas para entidades del sector pblico}\b0 \i0 \par\pard\li306\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {A
57. En muchos casos, en el sector pblico, debido a la naturaleza del
mandato o a }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {co
nsideraciones de inters pblico, el auditor puede no tener la opcin de renunciar al
}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {encargo. }\par\p
ard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \*\tx533\fs10\cf0\f
0\charscalex100 {23}\tab \fs12\cf0\f0\charscalex100\i {El Cdigo de tica para Profe
sionales de la Contabilidad,}\i0 \fs12\cf0\f0\charscalex100 { de la IFAC, propor
ciona orientaciones sobre las }\par\pard\li546\ri0\sl-173\slmult0 \fs12\cf0\f0\c
harscalex100 {comunicaciones con el auditor que sustituye al auditor actual.}\pa
r\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\c
olno1\colw6466\colsr-0\colno2\colw1466\pard\li3546\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li3546\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3546\ri0\sl-120\slmult0
\fs14\cf0\f0\charscalex100 {237 }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs
16\cf0\f0\charscalex100\b \i {NIA 240 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgws
xn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pg
hsxn13600\marglsxn533\margrsxn133\margtsxn666\margbsxn160\pard\li1373\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li1373\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100
{RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2173\ri0\s
l-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\p
ar\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-280\slmult0 \fs18
\cf0\f0\charscalex100 {Manifestaciones escritas (Ref: Apartado 39) }\par\pard\li
40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs20\cf0\f0\ch
arscalex100 {A58. La NIA 580}{\super \fs12\up3\cf0\f0\charscalex100 {24}}\fs18
\cf0\f0\charscalex100 { establece requerimientos y proporcion^ientaciones sobre l
a obtencin, }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en la
auditora, de manifestaciones adecuadas de la direccin y, cuando proceda, de los }
\par\pard\li640\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {responsables del
gobierno de la entidad. Adems de reconocer que han cumplido su}\par\pa
rd\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsabilidad en relac
in con la preparacin de los estados financieros, es importante }\par\pard\li640\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {que, con independencia de la dimens
in de la entidad, la direccin y, cuando proceda, }\par\pard\li640\ri0\sl-253\slmul
t0 \fs14\cf0\f0\charscalex100 {los responsables del gobierno de la entidad
, reconozcan su responsabilidad sobre el }\par\pard\li640\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {control interno diseado, implementado y mantenido con
el fin de prevenir y detectar }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\c

harscalex100 {el fraude. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l

i40\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A59. Debido a la naturaleza
del fraude y a las dificultades que encuentran los auditores para }\par\pard\li
640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {detectar incorrecciones mat
eriales en los estados financieros debidas a fraude, es }\par\pard\li640\
ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {importante que el auditor obt
enga manifestaciones escritas de la direccin y, cuando }\par\pard\li640\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proceda, de los responsables del
gobierno de la entidad, en las que confirmen que le }\par\pard\li640\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {han revelado: }\par\pard\li640\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li640\ri0\sl-200\slmult0 \*\tx1000\fs18\cf0\f0\charsca
lex100 {(a)}\tab \fs16\cf0\f0\charscalex100 {los resultados de la valoracin r
ealizada por la direccin del riesgo de que los }\par\pard\li1000\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros puedan contener una in
correccin material debida a fraude; y }\par\pard\li640\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li640\ri0\sl-200\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {(b)}\t
ab \fs16\cf0\f0\charscalex100 {su conocimiento de cualquier fraude, indicios de
fraude o denuncia de fraude, que }\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {afecten a la entidad. }\par\pard\li40\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\b {Comunicacion
es a la direccin }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex100\b
{a los responsables del gobierno de la entidad }\b0 \par\pard\li40\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\b \
i {Comunicacin a la direccin (Ref: Apartado 40)}\b0 \i0 \par\pard\li40\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {A
60. Si el auditor obtiene evidencia de que existe o puede existir fraude, es i
mportante que }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {es
te hecho se ponga en conocimiento del nivel adecuado de la direccin t
an pronto }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {como
sea posible, aunque la cuestin pueda considerarse intrascendente (por ejemplo, }\
par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {un desfalco menor
cometido por un empleado de un nivel inferior de la organizacin}\par\pard\li640\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de la entidad). La determinacin del
nivel de la direccin adecuado en cada caso es una }\par\pard\li640\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {cuestin de juicio profesional en la que i
nfluyen factores como la probabilidad de }\par\pard\li640\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {colusin y la naturaleza y la magnitud del frau
de sobre el que existen indicios. }\par\pard\li640\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {Normalmente, el nivel adecuado de la direccin es, al menos,
un nivel por encima de }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {las personas que parecen estar involucradas en el fraude respecto
del que existen}\par\pard\li640\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex10
0 {indicios. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-320\slmult0 \fs12\cf0\f0\charscalex100 {24}\fs14\cf0\f0\charscalex1
00 { NIA 580, \uc1\u8220XManifestaciones escritas\uc1\u8221X.}\par\pard\sect\sec
td\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\colw3266\
colsr-0\colno2\colw4800\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex1
00\b \i {NIA 240 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\
f0\charscalex100 {238}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\mar
grsxn133\margtsxn666\margbsxn186\pard\li1346\ri0\sl-266\slmult0 \fs12\cf0\f0\cha
rscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li
2133\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL
FRAUDE }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-280\slm

ult0 \fs16\cf0\f0\charscalex100\i {Comunicacin con los responsables del gobierno

de la entidad}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 41)}\par\pard\li26
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs18\cf0\f0\char
scalex100 {A61. La comunicacin del auditor con los responsables del gobie
rno de la entidad puede }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {realizarse verbalmente o por escrito. La NIA 260 identifica los facto
res que el auditor }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {considera al determinar si realiza la comunicacin de forma verbal o
por escrito.}{\super \fs12\up3\cf0\f0\charscalex100 {25}}\par\pard\li626\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {Debido a la naturaleza y lo delicado de
una situacin de fraude en el que participa la }\par\pard\li626\ri0\sl-240\slmult
0 \fs14\cf0\f0\charscalex100 {alta direccin, o del fraude que da lugar a
una incorreccin material de los estados }\par\pard\li626\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {financieros, el auditor informa de estas cuestiones
oportunamente y puede, asimismo, }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {considerar necesario informar sobre ellas por escrito. }\par\pa
rd\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \fs16\cf0\
f0\charscalex100 {A62. En algunos casos, el auditor puede considerar ade
cuado comunicarse con los }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {responsables del gobierno de la entidad cuando llega a su conocimien
to un fraude en el }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {que participan empleados que no forman parte de la direccin y que no da lugar
a una }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incorreccin
material. Del mismo modo, los responsables del gobierno de la entida
d}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pueden querer
que se les informe de dichas circunstancias. El proceso de }\par\pard\l
i626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {comunicacin se facilita si
el auditor y los responsables del gobierno de la entidad }\par\pard\li
626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {acuerdan en una fase tempra
na de la auditora la naturaleza y el alcance de las }\par\pard\li626\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {comunicaciones del auditor a este r
especto. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\s
lmult0 \fs16\cf0\f0\charscalex100 {A63. En las circunstancias excepcionales
en que el auditor tenga reservas acerca de la }\par\pard\li626\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {integridad u honestidad de la direccin o
de los responsables del gobierno de la }\par\pard\li626\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {entidad, el auditor puede considerar adecuado
obtener asesoramiento jurdico para }\par\pard\li626\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {determinar la forma adecuada de proceder. }\par\pard\li26
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \fs16\cf0\f0\char
scalex100\i {Otras cuestiones relacionadas con el fraude}\i0 \fs18\cf0\f0\charsc
alex100 { (Ref: Apartado 42)}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A64. Otras cuestiones re
lacionadas con el fraude que se discutirn con los responsables del }\par\pard\li6
26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la entidad incluye
n, por ejemplo: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0
\sl-200\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f
0\charscalex100 {Las reservas acerca de la naturaleza, extensin y frecuenc
ia de las valoraciones }\par\pard\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\chars
calex100 {realizadas por la direccin de los controles implantados para prevenir y
detectar el }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fra
ude, as como el riesgo de que los estados financieros puedan contener
}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones m
ateriales. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-2
13\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha
rscalex100 {El hecho de que la direccin no trate adecuadamente las deficiencias s
ignificativas }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {id
entificadas en el control interno, o que no responda adecuadamente frente a un }
\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fraude identifica
do. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmu

lt0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex

100 {La evaluacin del auditor del entorno de control de la entidad, inc
luidas las }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cues
tiones relativas a la competencia e integridad de la direccin. }\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-320\slmult0 \fs12\cf0\f0\charscalex100 {25}\fs12\cf0\f0\charscal
ex100 { NIA 260, apartado A3 8.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13
600\marglsxn546\margrsxn133\cols2\colno1\colw6186\colsr-0\colno2\colw1866\pard\l
i3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li3266\ri0\sl-120\slmult0 \fs14\cf0\f0\charscalex100 {239 }\par\column\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-133\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 240 }\b0 \i
0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pa
rd\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666
\margbsxn186\pard\li1360\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {RESPONSA
BILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2160\ri0\sl-240\slmu
lt0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard\li
613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-306\slmult0 \*\tx973\fs20
\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las acciones
de la direccin que pueden ser indicativas de informacin financiera }\par\pard\li1
000\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {fraudulenta, como la seleccin
y aplicacin por parte de la direccin de polticas }\par\pard\li1000\ri0\sl-253\slmul
t0 \fs16\cf0\f0\charscalex100 {contables que puedan indicar intentos de la direc
cin de manipular los beneficios, }\par\pard\li1000\ri0\sl-253\slmult0 \fs18\cf0\f
0\charscalex100 {a fin de engaar a los usuarios de los estados financier
os influyendo en su}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {percepcin de los resultados y de la rentabilidad de la entidad. }\par\pard\
li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx973\fs
20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las reser
vas acerca de la adecuacin e integridad de la autorizacin de }\par\pard\li1
000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {transacciones que parecen ser
ajenas al curso normal de los negocios. }\par\pard\li40\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Comunicacio
nes a autoridades reguladoras }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\c
harscalex100\b {de supervisin }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 43)
}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \f
s16\cf0\f0\charscalex100 {A65. El deber del auditor de preservar la con
fidencialidad de la informacin del cliente }\par\pard\li640\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {puede impedir que se informe sobre el fraude a
un tercero ajeno a la entidad cliente. }\par\pard\li640\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {Sin embargo, las responsabilidades legales del audit
or varan de un pas a otro, y en}\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {determinadas circunstancias el deber de confidencialidad pued
e quedar invalidado por }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charsca
lex100 {la normativa legal o los tribunales de justicia. En algunos pase
s, el auditor de una }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {entidad financiera tiene el deber establecido legalmente de informar de
la existencia de }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{un fraude a las autoridades de supervisin. Asimismo, en algunos pases,
el auditor }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {debe
informar de las incorrecciones a las autoridades cuando la direccin y
los }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responsable
s del gobierno de la entidad no adopten medidas correctoras. }\par\pard\li40\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs16\cf0\f0\charscal
ex100 {A66. El auditor puede considerar apropiado obtener asesoramiento jurdico
para determinar }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{la forma de proceder adecuada segn las circunstancias, con el propsito de estable
cer }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {los pasos

necesarios teniendo en cuenta los aspectos de inters pblico del fraude }\

par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {identificado. }\pa
r\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs16\
cf0\f0\charscalex100\i {Consideraciones especficas para entidades del sector pblic
o}\i0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {A67. En el sector pblico, los requerimientos
de informacin sobre el fraude, con}\par\pard\li640\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {independencia de que ste se descubra o no a travs del proce
so de auditora, pueden}\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {estar sujetos a preceptos especficos del mandato de auditora o de
las disposiciones }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {legales, reglamentarias u otras disposiciones relacionadas. }\par\pard\sect\s
ectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw326
6\colsr-0\colno2\colw4786\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 240 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {
240}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\
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\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado A25) }\par\pard\sect\sectd\s
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con}\par\pard\li26\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {las expectati
vas de terceros como consecuencia de lo siguiente: }\par\pard\li626\ri0\sl-213\s
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esmesuradas o poco realistas), }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {incluidas las creadas por la propia direccin mediante, por ejem
plo, comunicados }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{de prensa o mensajes en los informes anuales excesivamente optimistas. }\par\pa
rd\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986
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r\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {propios, para seguir
siendo competitivos, incluida la financiacin de importantes }\par\pard\li986\ri0
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o o de inversin en activos fijos. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\p
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s requerimientos asociados a la }\par\pard\li986\ri0\sl-253\slmult0 \fs18\cf
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gaciones derivadas }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {de compromisos de deuda. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li626\ri0\sl-213\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab

\fs18\cf0\f0\charscalex100 {Los efectos negativos, reales o percibidos, d

e informar de malos resultados }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {relacionados con transacciones significativas en curso, c
omo combinaciones de }\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscal
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\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {La informacin
disponible indica que la situacin financiera personal de los miembros de
la }\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {direccin o d
e los responsables del gobierno de la entidad se ve amenazada por la ev
olucin }\par\pard\li26\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {financiera
de la entidad debido a que: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pa
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\fs18\cf0\f0\charscalex100 {Tienen intereses financieros significativos en la e
ntidad. }\par\pard\li626\ri0\sl-333\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Una parte significativa de su r
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mult0 \fs16\cf0\f0\charscalex100 {acciones y contratos con clusulas ligadas al re
sultado) dependen de }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
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f0\charscalex100 {242}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\mar
grsxn133\margtsxn666\margbsxn186\pard\li1640\ri0\sl-293\slmult0 \fs12\cf0\f0\cha
rscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li
2440\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL
FRAUDE }\par\pard\li1266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1266\ri0\sl-280
\slmult0 \fs18\cf0\f0\charscalex100 {la consecucin de unos objetivos desmesur
ados de cotizacin, resultados }\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f
0\charscalex100 {operativos, situacin financiera o flujos de efectivo.}{\super \f
s12\up2\cf0\f0\charscalex100 {26}}\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li906\ri0\sl-280\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs16\cf0\f0\charscalex100 {Han prestado garantas personales con respecto
a deudas de la entidad. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i320\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {Existe una presin excesiva so
bre la direccin o sobre el personal operativo para cumplir con}\par\pard\li320\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los objetivos financieros fijado
s por los responsables del gobierno de la entidad, incluidos }\par\pard
\li320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivos incentivados de
ventas o rentabilidad. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
320\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\i {Oportunidades}\i0 \par\pard
\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-186\slmult0 \fs16\cf0\
f0\charscalex100 {La naturaleza del sector o de las operaciones de la
entidad proporciona oportunidades de }\par\pard\li320\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {facilitar informacin financiera fraudulenta que puede ten
er su origen en: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri
0\sl-266\slmult0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0
\f0\charscalex100 {Transacciones significativas con partes vinculadas, ajenas
al curso normal de los }\par\pard\li1266\ri0\sl-240\slmult0 \fs14\cf0\f0\char
scalex100 {negocios, o con entidades vinculadas no auditadas o auditadas

por otra firma de }\par\pard\li1266\ri0\sl-240\slmult0 \fs20\cf0\f0\charscale

x100 {auditora. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\
sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f
0\charscalex100 {Una fuerte presencia financiera o capacidad de dominio de un de
terminado sector }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{de la industria que permite a la entidad imponer trminos o condiciones a los }\
par\pard\li1266\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proveedores o a l
os clientes que pueden dar lugar a transacciones inadecuadas o }\par\pard\li1266
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {no realizadas en condiciones de
independencia mutua. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li90
6\ri0\sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16
\cf0\f0\charscalex100 {Activos, pasivos, ingresos o gastos basados en estimacion
es significativas que }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {implican juicios subjetivos o incertidumbres difciles de corroborar. }\par
\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-266\slmult0 \*\tx
1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Tra
nsacciones significativas, inusuales o altamente complejas, especialmente l
as }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {realizadas
en una fecha cercana al cierre del periodo, que plantean una }\par\pard\
li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {problemtica del tipo \uc1\u
8220Xfondo sobre forma\uc1\u8221X. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li906\ri0\sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u82
26X}\tab \fs18\cf0\f0\charscalex100 {Operaciones significativas transfronterizas
o realizadas en el extranjero en }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {jurisdicciones donde existen diferentes entornos y culturas e
mpresariales. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\s
l-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0
\charscalex100 {Utilizacin de intermediarios sin que parezca existir una justific
acin empresarial }\par\pard\li1266\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100
{clara. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-266\
slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\chars
calex100 {Cuentas bancarias significativas u operaciones de una sociedad dependi
ente o de }\par\pard\li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {una s
ucursal en jurisdicciones que sean parasos fiscales y para las que no parezca }\p
ar\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {existir una justif
icacin empresarial clara. }\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li253\ri0\sl-160\slmult0 \fs10\cf0\f0\charscalex100 {26}\fs12\cf
0\f0\charscalex100 { Los planes de incentivos destinados a la direccin pueden
supeditarse a la consecucin de objetivos relacionados solo }\par\pard\li533\r
i0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {con ciertas cuentas o determinadas
actividades de la entidad, aun cuando dichas cuentas o actividades puedan no se
r }\par\pard\li533\ri0\sl-173\slmult0 \fs12\cf0\f0\charscalex100 {materiales par
a la entidad en su conjunto.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600
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lmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard
\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {El seguimiento de la direccin no es eficaz como consecuencia de
las situaciones siguientes: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li906\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs16\cf0\f0\charscalex100 {El hecho de que sea una persona sola o un grupo r

educido de personas quienes ejerzan la }\par\pard\li1266\ri0\sl-253\slmult0 \fs1

4\cf0\f0\charscalex100 {direccin (cuando no se trate de una entidad con un pro
pietario-gerente) sin que existan }\par\pard\li1266\ri0\sl-253\slmult0 \fs16\
cf0\f0\charscalex100 {controles compensatorios. }\par\pard\li906\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li906\ri0\sl-226\slmult0 \*\tx1253\fs18\cf0\f0\charscalex
100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El hecho de que no sean eficac
es ni la supervisin realizada por los responsables }\par\pard\li1266\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {del gobierno de la entidad sobre el proceso d
e informacin financiera ni el control }\par\pard\li1266\ri0\sl-226\slmult0 \fs20\
cf0\f0\charscalex100 {interno. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li306\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {Existe una estructu
ra organizativa compleja o inestable que se pone de manifiesto por lo
}\par\pard\li306\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {siguiente: }\pa
r\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\t
x1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Di
ficultad para determinar la organizacin o las personas que tienen par-}\pa
r\pard\li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {ticipaciones de con
trol en la entidad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906
\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\
cf0\f0\charscalex100 {Estructura organizativa extremadamente compleja que c
omporta entidades }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {jurdicas o lneas jerrquicas de direccin inusuales. }\par\pard\li906\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Rotacin elevada de los miemb
ros de la alta direccin, de los asesores jurdicos o}\par\pard\li1266\ri0\sl-253\sl
mult0 \fs18\cf0\f0\charscalex100 {de los responsables del gobierno de la entidad
. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult
0 \fs18\cf0\f0\charscalex100 {Los componentes del control interno son deficiente
s como consecuencia de: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i906\ri0\sl-226\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
s18\cf0\f0\charscalex100 {Un seguimiento inadecuado de los controles, inclu
idos los controles auto-}\par\pard\li1266\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {matizados y los que se realizan sobre la informacin financiera interm
edia (en los }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ca
sos en que se requiere informacin extrna). }\par\pard\li906\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\u
c1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Unas tasas de rotacin elevadas o
una seleccin ineficaz de empleados de }\par\pard\li1266\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {contabilidad, de auditora interna o de tecnologa de la i
nformacin. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-21
3\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\cha
rscalex100 {Sistemas ineficaces de contabilidad e informacin, incluidas si
tuaciones que }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
implican deficiencias significativas en el control interno. }\par\pard\li306\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charsca
lex100\b {Actitudes }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex1
00\b {racionalizacin }\b0 \par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i906\ri0\sl-240\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
s18\cf0\f0\charscalex100 {Ineficacia en la comunicacin, la implementacin, el apoyo
o la imposicin de los }\par\pard\li1266\ri0\sl-240\slmult0 \fs14\cf0\f0\charscal
ex100 {principios o de las normas de tica de la entidad por parte de l
a direccin, o la }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {comunicacin de principios o normas de tica inadecuados. }\par\pard\li906\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1253\fs20\cf0\f0\
charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Participacin o preoc
upacin excesivas de la direccin no financiera en relacin}\par\pard\li1266\ri0\sl
-253\slmult0 \fs16\cf0\f0\charscalex100 {con la seleccin de polticas contables
o la determinacin de estimaciones }\par\pard\li1266\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {significativas. }\par\pard\sect\sectd\sbknone\pgwsxn8733
\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3546\colsr-0\colno2\colw43

86\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs

18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li28
0\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 240 ANEXO 1 }\b0 \i0 \
par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {244}\par\pard\sect\sectd\sbknone\pgwsxn
8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghs
xn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn213\pard\li933\ri0\sl-306\sl
mult0 \fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE
ESTADOS }\par\pard\li1800\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANC
IEROS CON RESPECTO AL FRAUDE }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs20\cf0\f0\charscalex100 {\uc1\u61623X
}\tab \fs18\cf0\f0\charscalex100 {Historial conocido de incumplimiento de la nor
mativa sobre valores y }\par\pard\li1466\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {de otras disposiciones legales o reglamentarias, o de demandas contra }\
par\pard\li1466\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la entidad, su
alta direccin o los responsables del gobierno de la }\par\pard\li1466\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad por supuesto fraude o inc
umplimiento de las disposiciones }\par\pard\li1466\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {legales y reglamentarias. }\par\pard\li1106\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\charscale
x100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Inters excesivo por parte
de la direccin en mantener o aumentar la }\par\pard\li1466\ri0\sl-226\slmul
t0 \fs18\cf0\f0\charscalex100 {cotizacin de las acciones o la tendencia de benefi
cios de la entidad. }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li11
06\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs
16\cf0\f0\charscalex100 {La prctica, por parte de la direccin, de comprome
terse con los }\par\pard\li1466\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
analistas, acreedores y otros terceros a cumplir pronsticos }\par\pard\li1
466\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {desmesurados o poco realistas
. }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slmu
lt0 \*\tx1466\fs18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscal
ex100 {El hecho de que la direccin no subsane las deficiencias significativas }\p
ar\pard\li1466\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {conocidas en el co
ntrol interno oportunamente. }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\charscalex100 {\uc1\u61623X
}\tab \fs16\cf0\f0\charscalex100 {Inters por parte de la direccin en la utilizacin
de medios indebidos }\par\pard\li1466\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {para minimizar los beneficios contabilizados, por motivos fiscales. }\par\p
ard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-200\slmult0 \*\tx
1466\fs20\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs18\cf0\f0\charscalex100 {Es
caso nivel tico de los miembros de la alta direccin. }\par\pard\li1106\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\chars
calex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {El propietario-gerente
no distingue entre transacciones personales y }\par\pard\li1466\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {empresariales. }\par\pard\li1106\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\char
scalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Disputas entre accionis
tas de una entidad cuyo nmero de accionistas }\par\pard\li1466\ri0\sl-226\slmult0
\fs18\cf0\f0\charscalex100 {es reducido. }\par\pard\li1106\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1106\ri0\sl-213\slmult0 \*\tx1466\fs18\cf0\f0\charscalex100
{\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Intentos recurrentes por parte
de la direccin de justificar una }\par\pard\li1466\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {contabilidad paralela o inadecuada basndose en su impo
rtancia }\par\pard\li1466\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {relativ
a. }\par\pard\li1106\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1106\ri0\sl-213\slm

ult0 \*\tx1466\fs18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charsca

lex100 {La relacin entre la direccin y el auditor actual o su predecesor
es }\par\pard\li1466\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {tensa, lo qu
e se manifiesta en lo siguiente: }\par\pard\li1133\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li1133\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 { o }{ }\fs16\cf0
\f0\charscalex100 {Disputas frecuentes con el auditor actual o con su pred
ecesor sobre }\par\pard\li1133\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
cuestiones contables, de auditora o de informacin. }\par\pard\li1133\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li1133\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex10
0 { o }{ }\fs18\cf0\f0\charscalex100 {Exigencias poco razonables planteadas al
auditor, como restricciones
}\par\pard\li1133\ri0\sl-253\slmult0 \fs18\cf0\f0
\charscalex100 {
de tiempo poco realistas para la finalizacin de la auditora o
la emi sin }\par\pard\li1133\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
del informe de auditora. }\par\pard\li1133\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li1133\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 { o }\fs18\cf0\f0\charsca
lex100 {Imposicin de restricciones al auditor que limitan de forma indebida el
}\par\pard\li1133\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {
acceso a pe
rsonas o a la informacin, o bien que limitan la capaci dad
}\par\pard\li1133\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
para comunicarse eficazmente
con los responsables del gobierno de la
}\par\pard\li1133\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {
entidad. }\par\pard\sect\sectd\sbknone\pgwsxn87
33\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw5213\colsr-0\colno2\colw
2720\pard\li3053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3053\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li3053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3053\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li3053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li305
3\ri0\sl-160\slmult0 \fs14\cf0\f0\charscalex100 {245}\par\column\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs14\cf0\f0\char
scalex100\b \i {NIA 240 ANEXO 2}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\
pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn136
00\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1613\ri0\sl-306\slmult
0 \fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE EST
ADOS }\par\pard\li2426\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIERO
S CON RESPECTO AL FRAUDE }\par\pard\li1266\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li1266\ri0\sl-293\slmult0 \fs18\cf0\f0\charscalex100 {o }{ }\fs18\cf0\f0\charsc
alex100 {Actitud prepotente de la direccin en su trato con el auditor, espe
cialmente }\par\pard\li1426\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuand
o ello conlleva intentos de influir en el alcance del trabajo del auditor o}\par
\pard\li1426\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {en la seleccin o cont
inuidad del personal asignado al encargo de auditora o}\par\pard\li1426\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {consultado durante el trabajo. }\par\pard\
li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f
0\charscalex100\b {Factores de riesgo relacionados con incorrecciones originadas
por la}\b0 \par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {apr
opiacin indebida de activos }\b0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li306\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100 {Los factores de riesg
o relacionados con incorrecciones derivadas de una apropiacin indebida }\par\pard
\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de activos tambin se pue
den clasificar atendiendo a las tres condiciones que generalmente }\par\p
ard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estn presentes cuando
existe fraude: incentivos y elementos de presin; oportunidades; }\par\pard
\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {actitudes y racionalizac
in. Algunos factores de riesgo relacionados con incorrecciones }\par\pard\l
i306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {debidas a informacin financi
era fraudulenta tambin pueden estar presentes cuando surgen}\par\pard\li306\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones derivadas de una ap
ropiacin indebida de activos. Por ejemplo, puede haber un}\par\pard\li306\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {seguimiento ineficaz por parte de la dir
eccin y otras deficiencias en el control interno cuando }\par\pard\li306\ri0\sl-2

40\slmult0 \fs18\cf0\f0\charscalex100 {existen incorrecciones debidas a infor

macin financiera fraudulenta o a una apropiacin}\par\pard\li306\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {indebida de activos. A continuacin se exponen
ejemplos de factores de riesgo relacionados }\par\pard\li306\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {con incorrecciones debidas a una apropiacin in
debida de activos. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\
ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Incentivos y elementos de presin
}\i0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmu
lt0 \fs16\cf0\f0\charscalex100 {Las obligaciones financieras personales pueden p
resionar a la direccin o a los empleados que }\par\pard\li306\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {tienen acceso al efectivo o a otros activos
susceptibles de ser sustrados y llevarles a }\par\pard\li306\ri0\sl-226\slm
ult0 \fs18\cf0\f0\charscalex100 {apropiarse indebidamente de dichos activos. }\p
ar\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs
18\cf0\f0\charscalex100 {Las malas relaciones entre la entidad y los empleados c
on acceso al efectivo u otros activos }\par\pard\li306\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {susceptibles de ser sustrados pueden llevar a dichos
empleados a apropiarse indebidamente }\par\pard\li306\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {de tales activos. Por ejemplo, pueden crearse malas rela
ciones por: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl226\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\c
harscalex100 {Futuros despidos conocidos o previsibles de empleados. }\par\pard\
li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-226\slmult0 \*\tx1266\f
s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambios r
ecientes o previstos en la remuneracin de los empleados o en sus }\par\pard\li126
6\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {planes de prestaciones sociales
. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult
0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex1
00 {Ascensos, remuneracin u otras recompensas incongruentes con las expectativas.
}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\f0\charscalex100\i {Oportunidades}\i0 \par\pard\li306\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {Dete
rminadas caractersticas o circunstancias pueden aumentar el grado de exposicin de
los }\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {activos a
una apropiacin indebida. Por ejemplo, las oportunidades para la apropiacin
}\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {indebida de act
ivos aumentan cuando hay: }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\m
arglsxn666\margrsxn133\cols2\colno1\colw3546\colsr-0\colno2\colw4386\pard\li280\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li280\ri0\sl-280\slmult0 \fs14\cf0\f0\charscalex100\b
\i {NIA 240 ANEXO 2 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slm
ult0 \fs14\cf0\f0\charscalex100 {246 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pg
hsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600
\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1613\ri0\sl-293\slmult0
\fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTAD
OS }\par\pard\li2426\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS
CON RESPECTO AL FRAUDE }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
893\ri0\sl-253\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs
18\cf0\f0\charscalex100 {Mantenimiento en caja o manipulacin de grandes cantidade
s de efectivo. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\
sl-240\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f
0\charscalex100 {Partidas de existencias de tamao reducido, gran valor o muy dema
ndadas. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-253\

slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\chars

calex100 {Activos fcilmente convertibles en dinero, como bonos al portador, diama
ntes o }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {chips in
formticos. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-21
3\slmult0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\cha
rscalex100 {Activos fijos de tamao reducido, comercializables o que carec
en de una }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {iden
tificacin de titularidad visible. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li320\ri0\sl-200\slmult0 \fs14\cf0\f0\charscalex100 {Un control interno
inadecuado sobre los activos puede aumentar el grado de exposicin de
}\par\pard\li320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dichos activos a
una apropiacin indebida. Por ejemplo, una apropiacin indebida de activos }\par\pa
rd\li320\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {puede producirse porque
haya: }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\sl
mult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charsca
lex100 {Una segregacin de funciones o comprobaciones independientes inadecuadas.
}\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-200\slmult0
\*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100
{Una supervisin inadecuada de los gastos de la alta direccin, como los de viaje }
\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {y otros reembols
os. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmu
lt0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscale
x100 {Una supervisin inadecuada por parte de la direccin de los empleados
}\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responsables d
e los activos; por ejemplo, una supervisin o un seguimiento}\par\pard\li12
53\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {inadecuado de ubicaciones remo
tas. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-226\slm
ult0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscal
ex100 {Procesos de seleccin de personal inadecuados para puestos con acces
o a }\par\pard\li1253\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {activos. }
\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \
*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{Un sistema de registro inadecuado en relacin con los activos. }\par\pard\li893\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-240\slmult0 \*\tx1253\fs18\cf0
\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Un sistema de
autorizacin y aprobacin de las transacciones inadecuado (por }\par\pard\li125
3\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejemplo, de compras). }\par\par
d\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-200\slmult0 \*\tx1253
\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {Medidas
inadecuadas de salvaguarda fsica del efectivo, de las inversiones, de
}\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las existencias
o de los activos fijos. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li893\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs18\cf0\f0\charscalex100 {La falta de conciliacin completa y oportuna de los act
ivos. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-240\sl
mult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charsca
lex100 {Ausencia de documentacin sobre las transacciones oportuna y adecua
da; por }\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejempl
o, de los abonos por devolucin de mercancas. }\par\pard\li893\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs18\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Ausencia de vacaciones obligatorias
para empleados que desempean funciones }\par\pard\li1253\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {clave de control. }\par\pard\sect\sectd\sbknone\pgwsxn87
33\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw5733\colsr-0\colno2\colw
2200\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li356
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li3560\ri0\sl-280\slmult0 \fs14\cf0\f0\charscalex100 {247}\par\co

lumn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18

\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
93\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 240 ANEXO 1 }\b0 \i0 \par\pard\s
ect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd
\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn200\
pard\li1626\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL
AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2440\ri0\sl-240\slmult0 \fs12\cf0
\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\pard\li920\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-253\slmult0 \*\tx1266\fs20\cf0\f0\char
scalex100 {\uc1\u8226X}\tab \fs20\cf0\f0\charscalex100 {Una comprensin inadecuad
a por la direccin de las tecnologas de la }\par\pard\li1280\ri0\sl-253\slmu
lt0 \fs16\cf0\f0\charscalex100 {informacin, lo que permite a los empleados
de tecnologas de la informacin }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {realizar una apropiacin indebida. }\par\pard\li920\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li920\ri0\sl-226\slmult0 \*\tx1280\fs18\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Controles inadecuados de
acceso a los registros automatizados, incluidos los }\par\pard\li1280\ri
0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {controles sobre los registros d
e incidencias de los sistemas informticos y su }\par\pard\li1280\ri0\sl-25
3\slmult0 \fs20\cf0\f0\charscalex100 {revisin. }\par\pard\li293\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li293\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\b {Acti
tudes }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex100\b {racional
izacin }\b0 \par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-24
0\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\cha
rscalex100 {Falta de atencin con respecto a la necesidad de seguimiento o de redu
ccin de }\par\pard\li1280\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {los ries
gos relacionados con la apropiacin indebida de activos. }\par\pard\li920\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx1266\fs18\cf0\f0\cha
rscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Falta de atencin con r
especto al control interno de la apropiacin indebida de }\par\pard\li1280\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {activos mediante elusin de los c
ontroles existentes o la falta de adopcin de }\par\pard\li1280\ri0\sl-253\s
lmult0 \fs18\cf0\f0\charscalex100 {medidas adecuadas correctoras de deficiencias
conocidas en el control interno. }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li920\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u822
6X}\tab \fs18\cf0\f0\charscalex100 {Un comportamiento por parte del empleado
que indique disgusto o insa-}\par\pard\li1280\ri0\sl-226\slmult0 \fs18\cf0
\f0\charscalex100 {tisfaccin con la entidad o con el trato que recibe. }\par\pard
\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-226\slmult0 \*\tx1280\
fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {Cambios
de comportamiento o de estilo de vida que puedan indicar que se ha }
\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {producido una ap
ropiacin indebida de activos. }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li920\ri0\sl-226\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {Tolerancia de las sustracciones menores. }\par\pa
rd\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno
1\colw3560\colsr-0\colno2\colw4373\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li28

0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\p

ard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-146\slmult0 \fs14\cf0\f0\charscalex100\
b \i {NIA 240 ANEXO 1 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-120\slm
ult0 \fs14\cf0\f0\charscalex100 {248}\par\pard\sect\sectd\sbknone\pgwsxn8733\pgh
sxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\
marglsxn653\margrsxn133\margtsxn666\margbsxn186\cols2\colno1\colw6080\colsr-0\co
lno2\colw1866\pard\li1306\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {RESPONS
ABILIDADES DEL AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2106\ri0\sl-253\slm
ult0 \fs12\cf0\f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\column
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs22\cf0\f0\charscalex100\b {Anexo 2 }\b0
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn133\pard
\li5293\ri0\sl-373\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado A40) }\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0
\f0\charscalex100\b {Ejemplos de posibles procedimientos de auditora para respond
er a los riesgos valorados }\b0 \par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100\b {de incorreccin material debida a fraude }\b0 \par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
{Los siguientes son ejemplos de posibles procedimientos de auditora que
pueden aplicarse }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
para responder a los riesgos valorados de incorreccin material debida a
fraude originada }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{tanto por informacin financiera fraudulenta como por una apropiacin indebi
da de activos. }\par\pard\li0\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {Au
nque dichos procedimientos cubren un amplio espectro de situaciones, son
slo ejemplos }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y, p
or tanto, pueden no ser los ms adecuados o necesarios en cada circunstancia. Del
mismo }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {modo, el o
rden en que se presentan los procedimientos no pretende reflejar su impor
tancia }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {relativa. }
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs18
\cf0\f0\charscalex100\b {Consideracin relativa a las afirmaciones }\b0 \par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\ch
arscalex100 {Las respuestas especficas a la valoracin por el auditor de l
os riesgos de incorrecciones }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {materiales debidas a fraude variarn en funcin de los tipos o
combinaciones de factores de }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {riesgo de fraude o de las condiciones identificadas, as c
omo de los tipos de transacciones, }\par\pard\li0\ri0\sl-226\slmult0 \fs18\
cf0\f0\charscalex100 {saldos contables, informacin a revelar y afirmaciones a los
que pueden afectar tales riesgos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {A continuacin se expon

en ejemplos concretos de respuestas: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\c

f0\par\pard\li600\ri0\sl-173\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8
226X}\tab \fs18\cf0\f0\charscalex100 {Visitar ubicaciones o realizar determi
nadas pruebas por sorpresa o sin previo}\par\pard\li960\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {aviso. Por ejemplo, observando el recuento de existe
ncias en ubicaciones en las }\par\pard\li960\ri0\sl-253\slmult0 \fs16\cf0\f0\cha
rscalex100 {que no se haya anunciado previamente la visita del auditor,
o realizando un }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {recuento de efectivo por sorpresa en una fecha determinada. }\par\pard\li600
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx960\fs20\cf
0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Solicitar que l
os recuentos de existencias se lleven a cabo al cierre del periodo o}\par\pard\l
i960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en una fecha ms prxima al
cierre del periodo para minimizar el riesgo de }\par\pard\li960\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {manipulacin de saldos en el periodo compre
ndido entre la fecha de finalizacin }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {del recuento y la fecha de cierre. }\par\pard\li600\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-253\slmult0 \*\tx946\fs20\cf0\f0\chars
calex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Modificar el enfoque de a
uditora en el ejercicio actual. Por ejemplo, ponindose }\par\pard\li960\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {en contacto, verbalmente, con los principal
es clientes y proveedores, adems de }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {solicitarles una confirmacin escrita, enviando solicitudes de
confirmacin a una }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{persona especfica dentro de una organizacin o buscando ms informacin o}\par
\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin diferente.
}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0
\*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{Efectuar una revisin detallada de los asientos de ajuste de final de trimes
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ard\li1320\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {RESPONSABILIDADES DEL
AUDITOR EN LA AUDITORA DE ESTADOS }\par\pard\li2120\ri0\sl-240\slmult0 \fs12\cf0\
f0\charscalex100 {FINANCIEROS CON RESPECTO AL FRAUDE }\par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs22\cf0\f0\charscalex100\b {Anexo 3 }\b0 \par\pard\sect\
sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\li5280\ri0\sl213\slmult0 \fs18\cf0\par\pard\li5280\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {(Ref: Apartado A49) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100\b {Ejemplos de circunstancias qu
e indican la posibilidad de fraude }\b0 \par\pard\li0\ri0\sl-280\slmult0 \fs16\c
f0\f0\charscalex100 {A continuacin se exponen ejemplos de circunstancias que
pueden indicar la posibilidad de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {que los estados financieros puedan contener una incorreccin mater
ial debida a fraude. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Las discrepancias en los registros
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arscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Transacciones que no
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referente a la cantidad o importe, periodo}\par\pard\li973\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {contable, clasificacin o poltica de la entidad. }\p
ar\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\slmult0 \*\
tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Sa
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i0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-186\slmult0 \*\tx973\fs20\cf0\
f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Ajustes de ltima h
ora que afectan significativamente a los resultados. }\par\pard\li613\ri0\sl-213
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empleados a sistemas y registros incongruentes con}\par\pard\li973\ri0\sl-240\s

lmult0 \fs18\cf0\f0\charscalex100 {el acceso que necesitan para desempear sus tar
eas autorizadas. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri
0\sl-253\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\
f0\charscalex100 {Confidencias o quejas ante el auditor relativas a un presunto
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lt0 \fs18\cf0\f0\charscalex100 {Evidencia contradictoria o falta de evidencia, q
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226X}\tab \fs18\cf0\f0\charscalex100 {Documentos que parecen haber sido alterado
s. }\par\pard\li613\ri0\sl-306\slmult0 \*\tx973\*\tx2240\fs18\cf0\f0\charscalex1
00 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Disponibilidad}\tab \fs18\cf0\f
0\charscalex100 {nicamente de fotocopias y documentos transmitidos }\par\par
d\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {electrnicamente en los
casos en que cabe esperar que existan documentos }\par\pard\li973\ri0\sl-2
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en las tendencias o en }\par\pard\li973\ri0\sl-226\slmult0 \fs16\cf0\f0\charscal
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ejemplo, }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {crecimi
ento ms rpido de las cuentas a cobrar que el de los ingresos. }\par\pard\li613\ri0
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to sobre los estados financieros ya que determinan las cantidades y la
}\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin a reve
lar en los estados financieros de una entidad. Otras disposiciones }\par\
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ir incumplimientos y no puede esperarse que }\par\pard\li26\ri0\sl-253\slm
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la auditora, existe un riesgo inevitable de que puedan no detectarse alg
unas }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorreccione
s materiales en los estados financieros, aunque la auditora se haya }\pa
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}\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicacin de pro
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l-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-360\slmult0 \*\tx906\fs20\cf0\f0\c
harscalex100 {9.}\tab \fs18\cf0\f0\charscalex100 {Esta NIA es aplicable a las au
ditoras de estados financieros correspondientes a }\par\pard\li906\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {periodos iniciados a partir del 15 de diciembre
de 2009. }\par\pard\li306\ri0\sl-320\slmult0 \fs22\cf0\f0\charscalex100\b {Obje
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{10.}\tab \fs18\cf0\f0\charscalex100 {Los objetivos del auditor son: }\par\pard
\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-293\sl
mult0 \fs10\cf0\f0\charscalex100 {3}\fs12\cf0\f0\charscalex100 { NIA 200, aparta
do 15. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn
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0\f0\charscalex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li946\ri0\sl
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harscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {la obtencin de evidencia de au
ditora suficiente y adecuada del cum- }\par\pard\li1240\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {plimiento de las disposiciones legales y reglamentarias qu
e, de forma }\par\pard\li1240\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {gen
eralmente admitida, tienen un efecto directo en la determinacin de }\par\pard\li1
240\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cantidades e informacin materi
ales a revelar en los estados financieros; }\par\pard\li960\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li960\ri0\sl-213\slmult0 \fs20\cf0\f0\charscalex100 {(b)}{ }\f
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e ayuden a }\par\pard\li1240\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {iden
tificar casos de incumplimiento de otras disposiciones legales y re- }\par\pard\
li1240\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {glamentarias que puedan te
ner un efecto material sobre los estados finan- }\par\pard\li1240\ri0\sl-226\slm
ult0 \fs18\cf0\f0\charscalex100 {cieros; y }\par\pard\sect\sectd\sbknone\pgwsxn8
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0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {responder adecuada
mente al incumplimiento o a la existencia de indicios }\par\pard\li0\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {de un incumplimiento de las disposiciones le
gales y reglamentarias iden- }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {tificados durante la realizacin de la auditora. }\par\pard\sect\sectd\s
bknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\li306\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs22\cf0\f0\charscalex100\b {De
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40\slmult0 \*\tx880\fs20\cf0\f0\charscalex100 {11.}\tab \fs18\cf0\f0\charscalex1
00 {A efectos de esta NIA, el siguiente trmino tiene el significado que figura a
}\par\pard\li906\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {continuacin: }\pa
r\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult0 \fs1
8\cf0\f0\charscalex100 {Incumplimiento: acciones u omisiones de la entidad,
intencionadas o no, que son}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {contrarias a las disposiciones legales y reglamentarias vigente

s. Comprenden tanto las }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca

lex100 {transacciones realizadas por la entidad, o en su nombre, como las
realizadas por }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{cuenta de la entidad* por los responsables de su gobierno, la direccin
o los }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {empleado
s. El incumplimiento no incluye conductas personales inapropiadas (no }\
par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {relacionadas con
las actividades empresariales de la entidad) por parte de los }\par\par
d\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responsables del gobierno
de la entidad, la direccin o los empleados de la entidad. }\par\pard\li306\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs22\cf0\f0\charscale
x100\b {Requerimientos }\b0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Consideracin por el audi
tor del cumplimiento de las disposiciones legales }\b0 \fs20\cf0\f0\charscalex10
0 {y }\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {reglament
arias }\b0 \par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-21
3\slmult0 \*\tx880\fs20\cf0\f0\charscalex100 {12.}\tab \fs18\cf0\f0\charscalex10
0 {Al obtener conocimiento de la entidad y de su entorno de conformidad con la N
IA }\par\pard\li906\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {315,}{\super
\fs12\up3\cf0\f0\charscalex100 {4}}\fs18\cf0\f0\charscalex100 { el auditor adqui
rir un conocimiento general del: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li906\ri0\sl-213\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {(a)}\tab \f
s18\cf0\f0\charscalex100 {marco normativo aplicable a la entidad y al sector en
el que opera; y }\par\pard\li4080\ri0\sl-226\slmult0 \fs10\cf0\f0\charscalex100
{I }\par\pard\li906\ri0\sl-173\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {(b)}
\tab \fs18\cf0\f0\charscalex100 {modo en que la entidad cumple con dicho marco.
(Ref: Apartado A7) }\par\pard\li213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li213\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li213\ri0\sl-213\slmult0 \fs18\cf0\par\par
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arscalex100 { NIA 315, \uc1\u8220XIdentificacin y valoracin de los riesgos de inco
rreccin material mediante el conocimiento de la entidad y }\par\pard\li493\ri0\sl
-186\slmult0 \fs12\cf0\f0\charscalex100 {de su entorno\uc1\u8221X, apartado 11.}
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard
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ult0 \fs12\cf0\f0\charscalex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard
\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-240\slmult0 \*\tx893\f
s20\cf0\f0\charscalex100 {13.}\tab \fs18\cf0\f0\charscalex100 {El auditor obte
ndr evidencia de auditora suficiente y adecuada con respecto al }\par\pard
\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cumplimiento de las dis
posiciones legales y reglamentarias que, de forma }\par\pard\li920\ri0\sl253\slmult0 \fs16\cf0\f0\charscalex100 {generalmente admitida, tienen un efecto
directo en la determinacin de las cantidades }\par\pard\li920\ri0\sl-240\slmult0
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ncieros. (Ref: Apartado A8) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li320\ri0\sl-213\slmult0 \*\tx893\fs18\cf0\f0\charscalex100 {14.}\tab \fs16\c
f0\f0\charscalex100 {El auditor aplicar los siguientes procedimientos de audit
ora con el fin de ayudar a }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {identificar casos de incumplimiento de otras disposiciones l
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calex100 {que puedan tener un efecto material sobre los estados financier
os: (Ref: Apartado }\par\pard\li920\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex
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,}\b0 { }\fs18\cf0\f0\charscalex100 {los responsables del gobierno de la }\par\p
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limiento de dichas disposiciones legales y reglamentarias }\par\pard\li1253\ri0\

sl-226\slmult0 \fs18\cf0\f0\charscalex100 {por parte de la entidad; e }\par\pard

\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\
fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {inspeccionar las
comunicaciones escritas, si las hubiera, con las correspondientes }\par\pard\li
1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {autoridades que han concedid
o la licencia o son responsables de la regulacin. }\par\pard\li320\ri0\sl-213\slm
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100 {15.}\tab \fs18\cf0\f0\charscalex100 {Durante la realizacin de la auditora, el
auditor mantendr una especial atencin a la }\par\pard\li920\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {posibilidad de que otros procedimientos de audito
ra aplicados puedan alertarle de }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0
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alex100 {incumplimiento. (Ref: Apartado Al 1) }\par\pard\li320\ri0\sl-213\slmult
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o proceda,}{ }\fs18\cf0\f0\charscalex100 {a los responsables del gobierno }\par\
pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de la entidad que l
e proporcionen manifestaciones escritas de que han revelado al }\par\pard\
li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor todos los casos
conocidos de incumplimiento o de existencia de indicios de }\par\pard\l
i920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {un posible incumplimiento
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l-240\slmult0 \fs18\cf0\f0\charscalex100 {efectos deban considerarse en la pr
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procedimientos de }\par\pard\li920\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex10
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reglamentarias, }\par\pard\li1013\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
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f0\f0\charscalex100 {\uc1\u8226X A una funcin de auditora interna. }\par\pard\li0\
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\fs18\cf0\par\pard\li293\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA
250 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-120\slmult0 \fs14\cf0\f0\charscale
x100 {268}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrs
xn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\mar
gtsxn666\margbsxn186\pard\li1506\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {
CONSIDERACIN DE LAS DISPOSICIONES LEGALES Y REGLAMENTARIAS }\par\pard\li2320\ri0\
sl-240\slmult0 \fs12\cf0\f0\charscalex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS
}\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-266\slmult0
\fs18\cf0\f0\charscalex100 {Consideraciones especficas para entidades del sector
pblico }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-240\sl
mult0 \*\tx920\fs20\cf0\f0\charscalex100 {A6. }\tab \fs18\cf0\f0\charscalex100
{En el sector pblico, puede haber responsabilidades de auditora adicionale
s con}\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {respecto a
la consideracin de las disposiciones legales y reglamentarias que puedan }\par\p
ard\li920\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {estar relacionadas co
n la auditora de estados financieros o que se refieran a otros }\par\par
d\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aspectos de las operacion
es de la entidad. }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\r
i0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Consideracin por el auditor del c
umplimiento de las disposiciones legales y }\b0 \par\pard\li320\ri0\sl-213\slmul
t0 \fs18\cf0\f0\charscalex100\b {reglamentarias }\b0 \par\pard\li320\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i
{Obtencin de conocimiento del marco normativo}\i0 \fs18\cf0\f0\charscalex100 { (
Ref: Apartado 12)}\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri
0\sl-240\slmult0 \*\tx920\fs18\cf0\f0\charscalex100 {A7. }\tab \fs16\cf0\f0\cha
rscalex100 {Para obtener un conocimiento general del marco normativo, y
del modo en que la }\par\pard\li920\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex
100 {entidad cumple con dicho marco, el auditor puede, por ejemplo: }\par\pard\l
i920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx1266\fs
18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {utilizar e
l conocimiento que ya tenga del sector de actividad de la entidad, de los }\par\
pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aspectos normativos y
de otros factores externos; }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li920\ri0\sl-213\slmult0 \*\tx1280\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {actualizar su conocimiento de las disposicion
es legales y reglamentarias que }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {determinen directamente las cantidades e informacin a r
evelar en los estados }\par\pard\li1280\ri0\sl-226\slmult0 \fs18\cf0\f0\charsc
alex100 {financieros; }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9
20\ri0\sl-213\slmult0 \*\tx1280\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
6\cf0\f0\charscalex100 {indagar ante la direccin sobre otras disposiciones legale
s y reglamentarias que }\par\pard\li1280\ri0\sl-253\slmult0 \fs18\cf0\f0\charsca
lex100 {pudieran tener un efecto fundamental sobre las actividades de la entidad
; }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult
0 \*\tx1280\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex1
00 {indagar ante la direccin sobre las polticas y los procedimientos de la

entidad }\par\pard\li1280\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {relat

ivos al cumplimiento de las disposiciones legales y reglamentarias; e }\par\pard
\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \*\tx1280\
fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {indagar
ante la direccin sobre las polticas o los procedimientos adoptados para }\par\pard
\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {identificar, evaluar y co
ntabilizar las reclamaciones en litigio judicial. }\par\pard\li320\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {
Disposiciones legales y reglamentarias que, de forma generalmente admitida, tien
en}\i0 \par\pard\li320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {un efect
o directo en la determinacin de las cantidades e informacin a revelar}\i0 \par\par
d\li320\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {materiales en los estad
os financieros}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 13)}\par\pard\li3
20\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \*\tx920\fs20\
cf0\f0\charscalex100 {A8. }\tab \fs18\cf0\f0\charscalex100 {Determinadas dispos
iciones legales y reglamentarias estn firmemente consolidadas, }\par\pard\li920\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {son conocidas por la entidad y
por las empresas del mismo sector, y son relevantes }\par\pard\li920\ri0
\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {para los estados financieros de
la entidad (como se describe en el apartado 6(a)). }\par\pard\li920\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Pueden incluir las relativas, por eje
mplo, a: }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213
\slmult0 \*\tx1280\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\char
scalex100 {la estructura y el contenido de los estados financieros; }\par\pard\l
i920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-240\slmult0 \*\tx1280\fs
20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {las cuesti
ones de informacin financiera especficas del sector; }\par\pard\sect\sectd\sbknone
\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw6480\colsr-0\co
lno2\colw1453\pard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3573\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3573
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3573\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li3573\ri0\sl-146\slmult0 \fs14\cf0\f0\charscalex100 {269}\par\col
umn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\sl
mult0 \fs16\cf0\f0\charscalex100\b \i {NIA 250 }\b0 \i0 \par\pard\sect\sectd\sbk
none\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgws
xn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1480\r
i0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {CONSIDERACIN DE LAS DISPOSICIONES L
EGALES Y REGLAMENTARIAS }\par\pard\li2293\ri0\sl-240\slmult0 \fs12\cf0\f0\charsc
alex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li906\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li906\ri0\sl-240\slmult0 \*\tx1266\fs20\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {la contabilizacin de transaccione
s originadas por contratos con el Estado; o }\par\pard\li906\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li906\ri0\sl-186\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {el reconocimiento de provisiones o
de gastos por impuesto sobre beneficios o }\par\pard\li1293\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {por compromisos por pensiones. }\par\pard\li906\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-280\slmult0 \fs18\cf0\f0\charscal
ex100 {Algunos preceptos pueden afectar directamente a afirmaciones especfi
cas de los }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {est
ados financieros (por ejemplo, la integridad de las provisiones por el
impuesto}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sobre
beneficios), mientras que otras pueden afectar directamente a los estado
s }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financieros e
n su conjunto (por ejemplo, los estados financieros obligatorios que }\pa
r\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {constituyen un conju
nto completo de estados financieros). El objetivo del }\par\pard\li906\ri

0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {requerimiento del apartado 13 es

que el auditor obtenga evidencia de auditora }\par\pard\li906\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {suficiente y adecuada con respecto a la dete
rminacin de cantidades e informacin a }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {revelar en los estados financieros de conformidad con l
os preceptos pertinentes de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {dichas disposiciones legales y reglamentarias. }\par\pard\li906\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-266\slmult0 \fs16\cf0\f0\chars
calex100 {El incumplimiento de otros preceptos de dichas disposiciones y de otra
s disposiciones }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
legales y reglamentarias puede dar lugar a multas, litigios u otras consecuencia
s para }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la entida
d, cuyo coste puede ser necesario provisionar en los estados financieros, pero }
\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {no se considera
que tenga un efecto directo en los estados financieros, tal como se
}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {describe en el a
partado 6(a). }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\s
l-266\slmult0 \fs16\cf0\f0\charscalex100\i {Procedimientos para identificar caso
s de incumplimiento - Otras disposiciones}\i0 \par\pard\li306\ri0\sl-213\slmult0
\fs16\cf0\f0\charscalex100\i {legales y reglamentarias}\i0 \fs18\cf0\f0\charsca
lex100 { (Ref: Apartado 14)}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li306\ri0\sl-173\slmult0 \*\tx906\fs20\cf0\f0\charscalex100 {A9. }\tab \fs18\
cf0\f0\charscalex100 {Algunas otras disposiciones legales y reglamentarias
pueden requerir una atencin}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {especial por parte del auditor por tener un efecto fundamental sob
re las actividades de }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {la entidad (como se describe en el apartado 6(b)). El incumplimien
to de las }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {disp
osiciones legales y reglamentarias que tengan un efecto fundamental en la
s }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {actividades d
e la entidad puede ocasionar el cese de las actividades de la entidad, o
}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {poner en cuest
in su continuidad como empresa en funcionamiento. Por ejemplo, el }\par\pard
\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incumplimiento de los requ
erimientos de la licencia u otro tipo de autorizacin para }\par\pard\li906\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {realizar sus actividades puede tene
r un impacto de este tipo (por ejemplo, para un }\par\pard\li906\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {banco, el incumplimiento de los req
uerimientos de capital o inversin). Tambin}\par\pard\li906\ri0\sl-240\slmult0
\*\tx1653\*\tx2653\*\tx3840\*\tx4573\*\tx4880\*\tx6213\fs18\cf0\f0\charscalex10
0 {existen}\tab \fs16\cf0\f0\charscalex100 {numerosas }\tab \fs18\cf0\f0\charsca
lex100 {disposiciones }\tab \fs18\cf0\f0\charscalex100 {legales }\tab \fs18\cf0\
f0\charscalex100 {y }\tab \fs16\cf0\f0\charscalex100 {reglamentarias, }\tab \fs1
6\cf0\f0\charscalex100 {relacionadas }\par\pard\li906\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {principalmente con los aspectos operativos de la enti
dad, que habitualmente no }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {afectan a los estados financieros y que no se tienen en cue
nta en los sistemas de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {informacin de la entidad relevantes para la informacin financiera. }\par
\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\slmult0 \fs16
\cf0\f0\charscalex100 {A10. Como las consecuencias de otras disposiciones
legales y reglamentarias sobre la }\par\pard\li906\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {informacin financiera pueden variar dependiendo de la
s actividades de la entidad, }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {los procedimientos de auditora requeridos en el apartado
14 estn encaminados a }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {llamar la atencin del auditor sobre casos de incumplimiento de la
s disposiciones }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{legales y reglamentarias que puedan tener un efecto material sobre los
estados }\par\pard\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {financi

eros. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn1
33\cols2\colno1\colw3546\colsr-0\colno2\colw4386\pard\li280\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\
sl-160\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 250 }\b0 \i0 \par\column\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-133\slmult0 \fs14\cf0\f0\charscalex100 {270}\par\pard\sect\
sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbk
page\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn160\pard
\li1480\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1480\ri0\sl-213\slmult0 \fs12\cf
0\f0\charscalex100 {CONSIDERACIN DE LAS DISPOSICIONES LEGALES Y REGLAMENTARIAS }\
par\pard\li2293\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {EN LA AUDITORA DE
ESTADOS FINANCIEROS }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306
\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100\i {Incumplimientos sobre los que
ha obtenido conocimiento el auditor por otros }\i0 \par\pard\li306\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100\i {procedimientos de auditora}\i0 \fs18\cf0\f0\c
harscalex100 { (Ref: Apartado 15)}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A11. Los procedi
mientos de auditora aplicados para formarse una opinin sobre los }\par\par
d\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros puede
n poner de manifiesto al auditor casos de incumplimiento o}\par\pard\li906\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {indicios de un incumplimiento de l
as disposiciones legales y reglamentarias. Por }\par\pard\li906\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {ejemplo, estos procedimientos de auditora pue
den incluir: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl
-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\
charscalex100 {lectura de actas; }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li906\ri0\sl-240\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs18\cf0\f0\charscalex100 {indagaciones ante la direccin y los asesores j
urdicos internos o externos de la }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {entidad sobre litigios, reclamaciones y demandas; y }\par\pard
\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1266\
fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {realizac
in de pruebas sustantivas de detalle sobre determinados tipos de }\par\pard\li126
6\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {transacciones, saldos contables
o informacin a revelar. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i306\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Manifestaciones escritas}\
i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 16)}\par\pard\li306\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {A1
2. Dado que el efecto de las disposiciones legales y reglamentarias
sobre los estados }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {financieros puede variar considerablemente, las manifestaciones escrit
as }\par\pard\li906\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {proporcionan
evidencia de auditora necesaria sobre el conocimiento por parte de la }
\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {direccin de incum
plimientos de las disposiciones legales y reglamentarias }\par\pard\li906\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {identificados o de la existenc
ia de indicios de un incumplimiento, que pueden tener }\par\pard\li906\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {un efecto material sobre los estad
os financieros. Sin embargo, las manifestaciones }\par\pard\li906\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {escritas no proporcionan por s solas evidenc
ia de auditora suficiente y adecuada y, }\par\pard\li906\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {por consiguiente, no afectan a la naturaleza y extensin d
e otra evidencia de auditora }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {que el auditor debe obtener.}{\super \fs12\up3\cf0\f0\charscalex100
{10}}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmu
lt0 \fs16\cf0\f0\charscalex100\b {Procedimientos de auditora cuando se identi
fica o existen indicios de un posible }\b0 \par\pard\li306\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100\b {incumplimiento }\b0 \par\pard\li306\ri0\sl-213\

slmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i

{Indicios de incumplimiento de las disposiciones legales y reglamentarias}\i0 {
}\fs20\cf0\f0\charscalex100 {(Ref: }\par\pard\li306\ri0\sl-253\slmult0 \fs18\cf
0\f0\charscalex100 {Apartado 18)}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A13. Si el auditor
descubre la existencia de las siguientes cuestiones, o informacin sobre }\par\pa
rd\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {las mismas, puede ser
un indicio de incumplimiento de las disposiciones legales y }\par\pard\
li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {reglamentarias: }\par\pard\
li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult0 \*\tx1266\f
s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Investiga
ciones por parte de organismos reguladores o por departamentos de la }\par\pard\
li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {Administracin, o pago de mu
ltas o sanciones. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li306\ri0\sl-186\slmult0 \fs10\cf0\f0\charscalex100 {10}\fs12\c
f0\f0\charscalex100 { NIA 580, \uc1\u8220XManifestaciones escritas\uc1\u8221X, a
partado 4. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\marg
rsxn133\cols2\colno1\colw6493\colsr-0\colno2\colw1440\pard\li3573\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li3573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3573\ri0\
sl-120\slmult0 \fs14\cf0\f0\charscalex100 {271}\par\column\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-1
33\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 250 }\b0 \i0 \par\pard\sect\sect
d\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage
\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn213\pard\li1
506\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {CONSIDERACIN DE LAS DISPOSICIO
NES LEGALES Y REGLAMENTARIAS }\par\pard\li2320\ri0\sl-253\slmult0 \fs12\cf0\f0\c
harscalex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li906\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li906\ri0\sl-253\slmult0 \*\tx1253\fs20\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Pagos por servicios no e
specificados o prstamos concedidos a consultores, }\par\pard\li1266\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {partes vinculadas, empleados o funcionari
os pblicos. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-2
53\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\ch
arscalex100 {Comisiones por ventas u honorarios de agencia que parecen e
xcesivos en}\par\pard\li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {rel
acin con los habitualmente pagados por la entidad o en su sector de }\pa
r\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {actividad o con los
servicios realmente recibidos. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li906\ri0\sl-280\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs18\cf0\f0\charscalex100 {Realizacin de compras a precios significativame
nte superiores o inferiores a los }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {de mercado. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li906\ri0\sl-266\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}
\tab \fs16\cf0\f0\charscalex100 {Pagos inusuales en efectivo, pago de compras co
n cheques bancarios al portador }\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f
0\charscalex100 {o transferencias a cuentas bancarias cifradas. }\par\pard\li906
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-280\slmult0 \*\tx1266\fs20\c
f0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Transacciones
inusuales con empresas domiciliadas en parasos fiscales. }\par\pard\li906\ri0\sl213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-226\slmult0 \*\tx1266\fs18\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Pagos por bienes o ser
vicios realizados a pases distintos de los de procedencia }\par\pard\li1266\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {de los bienes o servicios. }\par\pard\
li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-266\slmult0 \*\tx1253\f
s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Pagos sin
la adecuada documentacin sobre control de cambios. }\par\pard\li906\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li906\ri0\sl-226\slmult0 \*\tx1253\fs20\cf0\f0\charsca

lex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Existencia de un sistema

de informacin que, voluntaria o accidentalmente, no }\par\pard\li1266\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {proporciona una adecuada pista de audi
tora o evidencia suficiente. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li906\ri0\sl-266\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\ta
b \fs18\cf0\f0\charscalex100 {Transacciones no autorizadas o registradas inadecu
adamente. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-26
6\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha
rscalex100 {Comentarios desfavorables en los medios de comunicacin. }\par\pard\li
306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-266\slmult0 \fs16\cf0\f0\
charscalex100\i {Cuestiones relevantes para la evaluacin por el auditor}\i0 \fs18
\cf0\f0\charscalex100 { (Ref: Apartado 18(b))}\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A14.
Entre las cuestiones relevantes para la evaluacin por el auditor de los posib
les }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 { efectos s
obre los estados financieros se incluyen: }\par\pard\li906\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li906\ri0\sl-240\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\
uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las consecuencias financieras pot
enciales del incumplimiento de las dis-}\par\pard\li1266\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {posiciones legales y reglamentarias sobre los
estados financieros, incluyendo, }\par\pard\li1266\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {por ejemplo, la imposicin de multas, sanciones, indemnizacio
nes, amenazas de }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{expropiacin de activos, interrupcin forzosa de actividades, y litigios. }\par\pa
rd\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-266\slmult0 \*\tx126
6\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Que la
s consecuencias financieras potenciales requieran ser reveladas. }\par\pard\li90
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-240\slmult0 \*\tx1266\fs18\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Que las conse
cuencias financieras potenciales sean tan graves como para poner }\par\pard\li12
66\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en tela de juicio la presentac
in fiel de los estados financieros, o para hacer que }\par\pard\li1266\ri0\sl-253
\slmult0 \fs18\cf0\f0\charscalex100 {los estados financieros induzcan a error. }
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols
2\colno1\colw3560\colsr-0\colno2\colw4373\pard\li306\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li306\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100\b
\i {NIA 250 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {272}\par\pard\sect\s
ectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkp
age\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn226\pard\
li1506\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {CONSIDERACIN DE LAS DISPOSI
CIONES LEGALES Y REGLAMENTARIAS }\par\pard\li2320\ri0\sl-253\slmult0 \fs12\cf0\f
0\charscalex100 {EN LA AUDITORA DE ESTADOS FINANCIEROS }\par\pard\li306\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100
\i {Procedimientos de auditora}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 19
)}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {A15. El auditor puede discutir los hallazgos con
los responsables del gobierno de la entidad}\par\pard\li906\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {cuando puedan proporcionar evidencia de auditora adici
onal. Por ejemplo, el auditor }\par\pard\li906\ri0\sl-253\slmult0 \fs18\cf0\f0\c
harscalex100 {puede confirmar que los responsables del gobierno de la entidad en
tienden del mismo}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{modo los factores y circunstancias relativos a transacciones o hechos
que han}\par\pard\li906\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {originad
o la posibilidad de incumplimiento de las disposiciones legales y }\par\
pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {reglamentarias. }\par\

pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \*\tx9

06\fs18\cf0\f0\charscalex100 {Al6. }\tab \fs16\cf0\f0\charscalex100 {Si la di
reccin o, en su caso, los responsables del gobierno de la entidad no }\pa
r\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proporcionan al audi
tor informacin suficiente acerca del cumplimiento por parte de }\par\pard\li906\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la entidad de las disposiciones
legales y reglamentarias, el auditor puede considerar }\par\pard\li906\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuado consultar a los asesores ju
rdicos internos o externos de la entidad, sobre la }\par\pard\li906\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {aplicacin de las disposiciones legales y reglam
entarias a las circunstancias, incluida }\par\pard\li906\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {la posibilidad de fraude, as como sus posibles efectos so
bre los estados financieros. }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {Si no se considera adecuado consultar a los asesores jurdic
os de la entidad o si el }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {auditor no se satisface con la opinin de dichos asesores, puede con
siderar adecuado }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{consultar a sus propios asesores jurdicos sobre si se ha cometido una infra
ccin de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {una dispo
sicin legal o reglamentaria, las posibles consecuencias legales, incluida la }\pa
r\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {posibilidad de fraud
e, y las acciones adicionales que, en su caso, debera emprender }\par\pard\li906\
ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {el auditor. }\par\pard\li306\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs16\cf0\f0\charscal
ex100\i {Evaluacin de las implicaciones de un incumplimiento}\i0 \fs20\cf0\f0\cha
rscalex100\b { (}\b0 \fs18\cf0\f0\charscalex100 {Ref: Apartado 21)}\par\pard\li3
06\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {A17. Tal como el apartado 21 requiere, el auditor evaluar
las implicaciones de un}\par\pard\li906\ri0\sl-240\slmult0 \fs20\cf0\f0\char
scalex100 {incumplimiento en relacin con otros aspectos de la auditora, incl
uyendo la }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {valor
acin del riesgo realizada por el auditor y la fiabilidad de manifestaci
ones }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {escritas. L
as implicaciones de casos especficos de incumplimiento identificados por }\par\pa
rd\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el auditor dependern d
e la relacin de la comisin del acto y, en su caso, de su }\par\pard\li90
6\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ocultacin con actividades de con
trol especficas, as como del nivel de la direccin o}\par\pard\li906\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {de los empleados involucrados, especialmente
cuando se deriven de la participacin}\par\pard\li906\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {de la ms alta autoridad dentro de la entidad. }\par\pard\li
306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-200\slmult0 \fs16\cf0\f0\
charscalex100 {A18. En casos excepcionales, el auditor puede considerar
si es necesario renunciar al }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {encargo, si las disposiciones legales y reglamentarias a
plicables as lo permiten, }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {cuando la direccin o los responsables del gobierno de la ent
idad no adopten las }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {medidas correctoras que el auditor considere adecuadas en las circunstancia
s, incluso }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cuand
o el incumplimiento no sea material para los estados financieros. Para decidir s
i }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {es necesario
renunciar al encargo, el auditor puede considerar la obtencin de }\par\p
ard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {asesoramiento jurdico.
Si no es posible renunciar al encargo, el auditor puede }\par\pard\li9
06\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {considerar acciones alternativ
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\fs18\cf0\par\pard\li66\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100\i {Inform
acin sobre un incumplimiento a las autoridades reguladoras o de}\i0 \par\pard\li6
6\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\i {supervisin}\i0 { }\fs18\cf0\f0
\charscalex100 {(Ref: Apartado 28) }\par\pard\li66\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li66\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A19. El deber p
rofesional del auditor de mantener la confidencialidad de la informacin}\
par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del cliente pued
e impedirle informar a una parte ajena a la entidad sobre }\par\pard\li
666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incumplimientos de las dis
posiciones legales y reglamentarias identificados o la }\par\pard\li666\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {existencia de indicios de incumplim
iento. Sin embargo, las responsabilidades legales }\par\pard\li666\ri0\sl-240\sl
mult0 \fs14\cf0\f0\charscalex100 {del auditor varan en funcin de la jurisdic
cin y, en ciertas circunstancias, el deber }\par\pard\li666\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {de confidencialidad puede ser invalidado por la l
ey o por los tribunales de justicia. En}\par\pard\li666\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {algunas jurisdicciones, el auditor de una entidad fin
anciera tiene la obligacin legal }\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {de informar a las autoridades supervisoras de los casos o indic
ios de incumplimiento}\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex

100 {de las disposiciones legales y reglamentarias. Asimismo, en algunas jurisdi

cciones el }\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {audit
or tiene el deber de informar a las autoridades sobre las incorreccio
nes en }\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aquellos
casos en los que la direccin y, cuando proceda, los responsables del }
\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la
entidad no adopten medidas correctoras. El auditor puede considerar }\par\p
ard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuado obtener ases
oramiento jurdico para determinar la forma de proceder }\par\pard\li666\ri
0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {adecuada. }\par\pard\li66\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\
i {Consideraciones especficas para entidades del sector pblico}\i0 \par\pard\li66\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-173\slmult0 \fs18\cf0\f0\chars
calex100 {A20. Un auditor del sector pblico puede estar obligado a info
rmar sobre los casos de }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {incumplimiento al Parlamento u otro rgano de gobierno o bien
a informar sobre }\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {estos casos en el informe de auditora. }\par\pard\li66\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li66\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\b {Documentac
in }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 29) }\par\pard\li66\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li66\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {
A21. La documentacin del auditor relativa a los hallazgos con respecto a incump
limientos }\par\pard\li666\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {de la
s disposiciones legales y reglamentarias identificados o a indicios de
}\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incumplimiento p
uede incluir, por ejemplo: }\par\pard\li666\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li666\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs18\cf0\f0\charscalex100 {Copias de registros o de documentos. }\par\pard\li6
66\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li666\ri0\sl-186\slmult0 \*\tx1000\fs20
\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Actas de dis
cusiones mantenidas con la direccin, los responsables del gobierno }\par\pard\li1
000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de la entidad o partes ajenas
a la entidad. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl
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ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard
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\charscalex100 {11}\fs12\cf0\f0\charscalex100 { NIA 706, \uc1\u8220XPrrafos de nfa
sis y prrafos sobre otras cuestiones en el informe emitido por un auditor indepen
diente\uc1\u8221X, }\par\pard\li306\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex10
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\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERN
O DE LA ENTIDAD }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\s
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ult0 \fs16\cf0\f0\charscalex100 {asuntos relacionados con la auditora en su c
ontexto, y el desarrollo de una }\par\pard\li386\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {relacin de trabajo constructiva. Esta relacin debe desarrolla
rse manteniendo la }\par\pard\li386\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex10
0 {independencia y objetividad del auditor; }\par\pard\li13\ri0\sl-213\slmult0 \
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fs18\cf0\f0\charscalex100 {informacin necesaria para la realizacin de la audi
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a de auditora, as como proporcionarle informacin sobre }\par\pard\li386\ri0\sl-240\
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roceso de informacin financiera, reduciendo as }\par\pard\li386\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {los riesgos de incorreccin material en los estados f
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r\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Los objetivos del audi
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nformacin}\par\pard\li373\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {necesari
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hechos observados que sean significativos y relevantes en relacin con su }
\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responsabilidad d
e supervisin del proceso de informacin financiera; y }\par\pard\li13\ri0\sl-213\sl
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scalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {el fomento de una comunicacin
eficaz recproca entre el auditor y los }\par\pard\li373\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {responsables del gobierno de la entidad. }\par\pard
\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn613\margrsxn133\pard\li26\ri0
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0 {continuacin: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\
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de la entidad y con }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
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na o personas con responsabilidad ejecutiva para dirigir las }\par\pard\li
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ones previstas en la presente NIA se comunican al responsable o}\par\par
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onsables del gobierno de la entidad oportunamente. }\par\pard\li626\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados A40-A41) }\par\pard\li26
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \fs16\cf0\f0\char
scalex100\i {Adecuacin del proceso de comunicacin}\i0 \par\pard\li26\ri0\sl-213\sl
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in recproca entre l y los responsables del }\par\pard\li626\ri0\sl-240\slmult

0 \fs18\cf0\f0\charscalex100 {gobierno de la entidad ha sido adecuada para el pr
opsito de la auditora. Si no lo ha }\par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f
0\charscalex100 {sido, el auditor evaluar el efecto que, en su caso, este
hecho haya tenido en la }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {valoracin de los riesgos de incorreccin material y en su capacidad de
obtencin de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {evid
encia de auditora suficiente y adecuada, y adoptar las medidas adecuadas. (Ref: }\
par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {Apartados A42-A44)
}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \
fs18\cf0\f0\charscalex100\b {Documentacin }\b0 \par\pard\li26\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li26\ri0\sl-226\slmult0 \*\tx626\fs18\cf0\f0\charscalex100 {2
3.}\tab \fs16\cf0\f0\charscalex100 {En el caso de que los asuntos que deban ser
comunicados en aplicacin de esta NIA }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {lo sean verbalmente, el auditor los incluir en la docu
mentacin de auditora, }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {indicando el momento en el que fueron comunicados y la persona o
personas a las }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{que se dirigi dicha comunicacin. En el caso de las comunicaciones escr
itas, el }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {audito
r conservar una copia de la comunicacin como parte de la documentacin de }\par\pard
\li626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {auditoria.}{\super \fs12\u
p3\cf0\f0\charscalex100 {2}}\fs18\cf0\f0\charscalex100 { (Ref: Apartado A45) }\p
ar\pard\li3280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3280\ri0\sl-186\slmult0 \
fs12\cf0\f0\charscalex100 {* * * }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li26\ri0\sl-280\slmult0 \fs20\cf0\f0\charscalex100\b {Gua de aplicacin y o
tras anotaciones explicativas }\b0 \par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {Responsables del g
obierno de la entidad }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 11)}\par\p
ard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-226\slmult0 \fs18\cf0
\f0\charscalex100 {Al. Las estructuras de gobierno varan segn la jurisdiccin
y el tipo de entidad de que se }\par\pard\li626\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {trate, reflejando las diversas influencias existentes,
tales como diferentes entornos }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {culturales y normativos, y las caractersticas de dimensin y pr
opiedad. Por ejemplo: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li6
26\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16
\cf0\f0\charscalex100 {En algunas jurisdicciones existe un consejo de super
visin (total o mayo- }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {ritariamente no ejecutivo) separado legalmente del consejo ejecutiv
o (de }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {direccin)
(una estructura de \uc1\u8220Xdoble consejo\uc1\u8221X). En otras jurisdicc
iones, un slo }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {co
nsejo (una estructura de \uc1\u8220Xconsejo nico\uc1\u8221X) tiene la responsabil
idad tanto de las }\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100
{funciones de supervisin como de las funciones ejecutivas. }\par\pard\li626\ri0\
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charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {En algunas entidade
s, los responsables del gobierno de la entidad ocupan }\par\pard\li986\ri
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la estructura legal de una entidad, }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
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t0 \fs10\cf0\f0\charscalex100 {2}\fs12\cf0\f0\charscalex100 { NIA230, \uc1\u8220
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\margtsxn666\margbsxn186\pard\li986\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex10
0 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\pard\li1026\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1026\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li1026\ri0\sl-360\slmult0 \fs18\cf0\f0\charscalex100 {como, por ejemplo, p
uestos de administradores. En otras, por ejemplo en }\par\pard\li1026\ri0\
sl-226\slmult0 \fs18\cf0\f0\charscalex100 {algunas entidades pblicas, la labor de
gobierno se ejerce por un rgano que no}\par\pard\li1026\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {forma parte de la entidad. }\par\pard\li653\ri0\sl-213\sl
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ex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {En algunos casos, la tota
lidad o parte de los responsables del gobierno de la }\par\pard\li1026\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad participan en la direccin
de la entidad. En otros, los responsables del }\par\pard\li1026\ri0\sl-253
\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la entidad y la direccin son per
sonas diferentes. }\par\pard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li653\r
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0\f0\charscalex100 {En algunos casos, los responsables del gobierno de la

entidad tienen la }\par\pard\li1026\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex

100 {responsabilidad de aprobar}{\super \fs12\up3\cf0\f0\charscalex100 {3}}\fs18
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\par\pard\li1026\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {es la direccin la
que tiene esta responsabilidad). }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\p
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fs18\cf0\f0\charscalex100 {En la mayora de las entidades, el gobierno es responsa
bilidad colectiva de un rgano }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {de gobierno, tal como un consejo de administracin, un consejo
de supervisin, }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
socios, propietarios, un consejo de direccin, un consejo de gobierno, un
}\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {administrador f
iduciario o figuras equivalentes. Sin embargo, en algunas entidades de }\par\par
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a persona puede ser responsable del gobierno, por }\par\pard\li653\ri0\sl
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no haber otros propietarios, o un nico}\par\pard\li653\ri0\sl-240\slmult0 \
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no sea responsabilidad colectiva, }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {puede encargarse a un subgrupo, tal como un comit de aud
itora, o incluso a una }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {persona, la realizacin de determinadas tareas para facilitar al rgano de
gobierno el }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cum
plimiento de sus responsabilidades. En otros casos, un subgrupo o persona puede
}\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tener responsab
ilidades especficas, fijadas legalmente, diferentes de las del rgano }\par
\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de gobierno. }\par\pa
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s18\cf0\f0\charscalex100 {A3. }\tab \fs16\cf0\f0\charscalex100 {Tal diversidad
implica que no sea posible que en la presente NIA se especifiquen para }\par\par
d\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {todas las auditoras la
persona o personas a las que el auditor deber comunicar las }\par\pard\li
653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuestiones especficas. Asimi
smo, en ocasiones, la persona o personas adecuadas }\par\pard\li653\ri0\sl
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en el marco legal aplicable o debido a otras }\par\pard\li653\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {circunstancias que afecten al encargo, por e
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como en el caso de empresas }\par\pard\li653\ri0\sl-240\slmult0 \fs14\cf0\
f0\charscalex100 {familiares, entidades sin fines de lucro y algunas enti
dades pblicas. En tales casos, }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {puede ser necesario que el auditor estudie y acuerde
con la parte contratante la }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\
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decidir con quin}\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
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procesos de }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gob
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s }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditores de
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li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad es un componente de
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40\slmult0 \fs16\cf0\f0\charscalex100 {se comunica el auditor del componente dep

enden de las circunstancias del encargo y }\par\pard\li600\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {del asunto a comunicar. En algunos casos, varios comp
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lex100 {prcticas contables. Cuando los responsables del gobierno de dicho
s componentes }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {s
on los mismos (por ejemplo, el mismo consejo de administracin), se pueden evitar
}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {duplicidades tr
atando estos componentes simultneamente a efectos de }\par\pard\li600\ri0\s
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Comunicacin con un subgrupo de responsables del gobierno de la entidad}\i0 \par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 12) }\par\
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s18\cf0\f0\charscalex100 {A5. }\tab \fs16\cf0\f0\charscalex100 {Al considerar
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ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la entidad,
el auditor puede tener en cuenta aspectos tales como: }\par\pard\li600\ri0\sl-2
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0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La naturaleza de las cuestiones
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fs16\cf0\f0\charscalex100 {Si el subgrupo tiene autoridad para actuar en
relacin con la informacin }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {comunicada y si puede proporcionar informacin y explicaciones adi
cionales }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {que pue
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\charscalex100 {Para decidir si tambin es necesario comunicar al rgano de gobierno
la informacin, }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {d
etalladamente o de forma resumida, el auditor puede tomar en considera
cin su}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {valoracin de
hasta qu punto es eficaz y adecuada la comunicacin de la }\par\pard\li6
00\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin relevante por parte
del subgrupo al rgano de gobierno. Al acordar los }\par\pard\li600\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {trminos del encargo, el auditor pue
de establecer explcitamente que, salvo que }\par\pard\li600\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {disposiciones legales o reglamentarias lo prohban,
el auditor se reserva el derecho de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {comunicarse directamente con el rgano de gobierno. }\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \*\tx600\fs16
\cf0\f0\charscalex100 {A7}\fs16\cf0\f0\charscalex100\b \i {.}\b0 \i0 \tab \fs16\
cf0\f0\charscalex100 {Existen comits de auditora (o subgrupos similares con difere
nte denominacin) en }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {muchas jurisdicciones. Aunque sus competencias y funciones especficas
pueden }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {diferir,
la comunicacin con el comit de auditora, en el caso }\par\pard\li0\ri0\sl-213\slmul
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lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
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x100 {NIA 600, \uc1\u8220XConsideraciones especiales - Auditoras de estados finan
cieros de grupos (incluido el trabajo de los }\par\pard\li253\ri0\sl-200\slmult0

\fs12\cf0\f0\charscalex100 {auditores de los componentes)\uc1\u8221X, apartados

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0 \fs16\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\column\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs14\cf0\f0\charscalex100
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xn666\margbsxn186\pard\li920\ri0\sl-213\slmult0 \fs12\cf0\f0\charscalex100 {COMU
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13\slmult0 \fs18\cf0\par\pard\li573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li573\
ri0\sl-360\slmult0 \fs18\cf0\f0\charscalex100 {de que exista, se ha convertido e
n un elemento clave en la comunicacin del auditor }\par\pard\li573\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {con los responsables del gobierno de la e
ntidad. Los principios de buen gobierno }\par\pard\li573\ri0\sl-240\slmult0
\fs20\cf0\f0\charscalex100 {conllevan que: }\par\pard\li613\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li613\ri0\sl-266\slmult0 \*\tx960\fs18\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El auditor sea invitado a asis
tir con regularidad a las reuniones del comit de }\par\pard\li973\ri0\sl-2
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00 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El presidente del comit de
auditora y, cuando sea relevante, los dems }\par\pard\li973\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {miembros del comit de auditora, se relacionen peridi
camente con el auditor. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i613\ri0\sl-266\slmult0 \*\tx973\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs
16\cf0\f0\charscalex100 {Por lo menos una vez al ao, el comit de auditora se rena co
n el auditor sin la }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {presencia de la direccin de la entidad. }\par\pard\li0\ri0\sl-213\slmult0 \fs
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la que todos los responsables del gobierno de la entidad participan en su direcc
in}\i0 \par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartad
o 13)}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0
\*\tx613\fs18\cf0\f0\charscalex100 {A8. }\tab \fs16\cf0\f0\charscalex100 {En a
lgunos casos, todos los responsables del gobierno de la entidad participan en su
}\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direccin y la
aplicacin de los requerimientos de comunicacin se modifica para }\par\pard\
li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tener en cuenta esta cir
cunstancia. En estos casos, al comunicarse con uno o ms }\par\pard\li613\r
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ditor no informe adecuadamente a todos aquellos a }\par\pard\li613\ri0\sl-240\sl
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del gobierno. Por ejemplo, en una }\par\pard\li613\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {sociedad en la que todos los administradores participan
en la direccin de la entidad, }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {algunos de ellos (por ejemplo, el responsable de marketing)
pueden no estar }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {informados de cuestiones significativas discutidas con otro consejero (por ej
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sable de la preparacin de estados financieros). }\par\pard\li0\ri0\sl-213\slmult0
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l-226\slmult0 \fs16\cf0\f0\charscalex100 {financieros a menudo se incluyen e
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0\slmult0 \fs16\cf0\f0\charscalex100 {acuerdo escrito en el que se registra

n los trminos del encargo. Proporcionar a los }\par\pard\li613\ri0\sl-240\s
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lmult0 \fs14\cf0\f0\charscalex100 {forma adecuada de acuerdo escrito puede
ser una forma apropiada de comunicarles }\par\pard\li613\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {cuestiones tales como: }\par\pard\li613\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\slmult0 \*\tx973\fs18\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La responsabilidad del a
uditor de realizar la auditora de conformidad con las }\par\pard\li973\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {NIA, siendo su objetivo el de expresa
r una opinin sobre los estados financieros. }\par\pard\li973\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {Las cuestiones que debern ser comunicadas segn las NIA
son, por lo tanto, las }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {cuestiones significativas que se pongan de manifiesto }\par\pard\sect\sec
td\sbknone\pgwsxn8733\pghsxn13600\marglsxn586\margrsxn133\cols2\colno1\colw6186\
colsr-0\colno2\colw1826\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-133\slm
ult0 \fs14\cf0\f0\charscalex100 {285 }\par\column\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-16
0\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\pard\sect\sectd
\sbknone\pgwsxn8733\pghsxn13600\marglsxn586\margrsxn133\pard\sect\sectd\sbkpage\
pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn200\pard\li97
3\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES
DEL GOBIERNO DE LA ENTIDAD }\par\pard\li1053\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1053\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1053\ri0\sl-360\slmult0 \fs18
\cf0\f0\charscalex100 {en la auditora de los estados financieros y que se
an relevantes para los }\par\pard\li1053\ri0\sl-226\slmult0 \fs18\cf0\f0\chars
calex100 {responsables del gobierno de la entidad al supervisar el proceso de in
formacin }\par\pard\li1053\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financi
era. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-253\slm
ult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscale
x100 {El hecho de que las NIA no obligan al auditor a disear procedimie
ntos con el }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pr
opsito de identificar cualquier otra cuestin adicional a comunicar a los
}\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {responsables de
l gobierno de la entidad. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li626\ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs18\cf0\f0\charscalex100 {Cuando proceda, la responsabilidad que tiene el
auditor de comunicar otras }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {cuestiones especficas en aplicacin de disposiciones legales o
reglamentarias, }\par\pard\li1000\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex10
0 {por acuerdo con la entidad o debido a requerimientos adicionales apl
icables al }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {enc
argo, exigidos, por ejemplo, por las normas emitidas por una organizac
in}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {profesional na
cional de contabilidad. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
40\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {A10. Las disposiciones leg
ales o reglamentarias, un acuerdo con la entidad o los }\par\pard\li640\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {requerimientos adicionales aplic
ables al encargo pueden dar lugar a una co-}\par\pard\li640\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {municacin ms amplia con los responsables del gob
ierno de la entidad. Por ejemplo, }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {(a) un acuerdo con la entidad puede establecer que deb
an ser comunicadas }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {determinadas cuestiones cuando surjan de servicios distintos a la auditora d

e estados }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financ

ieros, prestados por una firma de auditora o por una firma de la red;
o (b) el }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {manda
to de un auditor del sector pblico puede establecer que deban ser comunicadas }\p
ar\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {algunas cuestiones
que lleguen a conocimiento del auditor como resultado de otros }\par\p
ard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {trabajos, tales como la
s auditoras de cumplimiento. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li40\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\i {Alcance y momento de rea
lizacin de la auditora planificados}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartad
o 15)}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-173\slmul
t0 \*\tx640\fs20\cf0\f0\charscalex100 {Al1. }\tab \fs18\cf0\f0\charscalex100 {L
a comunicacin del alcance y el momento de realizacin de la auditora planificados }\
par\pard\li640\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {puede: }\par\pard\
li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0 \*\tx973\fs
20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Facilitar a los re
sponsables del gobierno de la entidad una mejor comprensin de }\par\pard\li1000\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las consecuencias del trabajo del
auditor, la discusin con el auditor de los temas }\par\pard\li1000\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {relacionados con el riesgo y con el concep
to de importancia relativa y la }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {identificacin de las reas en las que pueden solicitar
al auditor que desarrolle }\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\c
harscalex100 {procedimientos adicionales; y }\par\pard\li626\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li626\ri0\sl-280\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {
(b)}\tab \fs18\cf0\f0\charscalex100 {Facilitar al auditor una mejor comprensin de
la entidad y su entorno. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li40\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {A12. Al comunicar a los re
sponsables del gobierno de la entidad el alcance y el momento}\par\pard\li640\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de realizacin de la auditora plan
ificados, no debe comprometerse la eficacia de la }\par\pard\li640\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora, especialmente cuando algunos o
todos los responsables del gobierno de la }\par\pard\li640\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {entidad participan en su direccin. Por ejemplo, com
unicar la naturaleza y el }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {momento de realizacin de procedimientos de auditora detallados
puede reducir su}\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {eficacia al hacerlos demasiado previsibles. }\par\pard\sect\sectd\sbknone\pg
wsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3280\colsr-0\colno
2\colw4773\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\column\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f
0\charscalex100 {286}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\marg
rsxn133\margtsxn666\margbsxn133\pard\li946\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li946\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONS
ABLES DEL GOBIERNO DE LA ENTIDAD }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-346\slmult0 \fs18\
cf0\f0\charscalex100 {A13. Las cuestiones comunicadas pueden incluir: }\par\par
d\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-240\slmult0 \*\tx986\
fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La maner
a en la que el auditor pretende responder a los riesgos significativos de }\par\
pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones materia
les debidas a fraude o error. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li640\ri0\sl-226\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs16\cf0\f0\charscalex100 {El enfoque del auditor en relacin con los cont

roles internos relevantes para la }\par\pard\li986\ri0\sl-213\slmult0 \fs20\c

f0\f0\charscalex100 {auditora. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li640\ri0\sl-200\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs16\cf0\f0\charscalex100 {La aplicacin del concepto de importancia rela
tiva en el contexto de una }\par\pard\li986\ri0\sl-226\slmult0 \fs20\cf0\f0\
charscalex100 {auditora.}{\super \fs12\up3\cf0\f0\charscalex100 {6}}\par\pard\sec
t\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\colw
640\colsr-0\colno2\colw7426\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26
\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {A14. }\par\column\pard\li360\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li360\ri0\sl-226\slmult0 \fs18\cf0\f0\charsc
alex100 {Otros aspectos relativos a la planificacin que puede ser adecuado discut
ir con }\par\pard\li346\ri0\sl-320\slmult0 \fs18\cf0\f0\charscalex100 {los respo
nsables del gobierno de la entidad incluyen: }\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \*\tx346\fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs18\cf0\f0\charscalex100 {En el caso de que la entidad cuen
te con una funcin de auditora interna, el }\par\pard\li346\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {grado en que el auditor utilizar el trabajo d
e la auditora interna y la mejor }\par\pard\li346\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {forma en la que los auditores externos e internos
puedan trabajar juntos de }\par\pard\li346\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {manera constructiva y complementaria.
}\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\par\pard\li200\ri0\sl-186\slmult0 \*\tx546\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las opiniones de los responsables d
el gobierno de la entidad sobre: }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li346\ri0\sl-240\slmult0 \*\tx706\fs16\cf0\f0\charscalex100 {o }\tab \f
s16\cf0\f0\charscalex100 {La persona o personas apropiadas dentro de la estructu
ra de gobierno de la }\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {entidad con las que comunicarse. }\par\pard\li346\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li346\ri0\sl-213\slmult0 \*\tx706\fs16\cf0\f0\charscalex100 {o }\t
ab \fs14\cf0\f0\charscalex100 {El reparto de responsabilidades entre los r
esponsables del gobierno de la }\par\pard\li706\ri0\sl-226\slmult0 \fs18\cf0
\f0\charscalex100 {entidad y la direccin. }\par\pard\li346\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li346\ri0\sl-213\slmult0 \*\tx706\fs18\cf0\f0\charscalex100 {o
}\tab \fs18\cf0\f0\charscalex100 {Los objetivos y estrategias de la entida
d, y los riesgos de negocio}\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {relacionados que pueden originar incorrecciones materiales. }\pa
r\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-213\slmult0 \*\t
x706\fs16\cf0\f0\charscalex100 {o }\tab \fs16\cf0\f0\charscalex100 {Cuestiones
que los responsables del gobierno de la entidad consideren que }\par\pard\li706\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {requieren una atencin especial d
urante la realizacin de la auditora y }\par\pard\li706\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {cualquier rea en la que soliciten que se lleven a
cabo procedimientos }\par\pard\li706\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {adicionales. }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\
ri0\sl-213\slmult0 \*\tx706\fs18\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\cha
rscalex100 {Las comunicaciones significativas con las autoridades reguladoras. }
\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-240\slmult0 \
*\tx706\fs16\cf0\f0\charscalex100 {o }\tab \fs16\cf0\f0\charscalex100 {Otras cu
estiones que los responsables del gobierno de la entidad consideren }\par\pard\l
i706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que pueden tener un efecto s
obre la auditora de los estados financieros. }\par\pard\sect\sectd\sbknone\pgwsxn
8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\colw6186\colsr-0\colno2\co
lw1880\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160
\slmult0 \fs10\cf0\f0\charscalex100 {6}\fs12\cf0\f0\charscalex100 { NIA 320, \uc
1\u8220XImportancia relativa o materialidad en la planificacin y ejecucin de la au
ditora\uc1\u8221X.}\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\

ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-146\slmult0 \fs16\cf0\f0\cha

rscalex100\b {287}\b0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 260
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsx
n133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\marg
tsxn666\margbsxn186\pard\li933\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {CO
MUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\pard\li626\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li62
6\ri0\sl-360\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\
cf0\f0\charscalex100 {La actitud, la concienciacin y las acciones de los responsa
bles del gobierno de }\par\pard\li986\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex
100 {la entidad en relacin con: (a) el control interno de la entidad y su importa
ncia }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {para ella,
incluido el modo en el que los responsables del gobierno de la entidad}\par\pard
\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {supervisan la eficacia de
l control interno, y (b) la deteccin o la posibilidad de }\par\pard\li986
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fraude. }\par\pard\li626\ri0\sl213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\cha
rscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Las actuaciones de los
responsables del gobierno de la entidad en respuesta a la }\par\pard\li986\ri0\s
l-253\slmult0 \fs14\cf0\f0\charscalex100 {evolucin de las normas contables, l
as prcticas de buen gobierno, las normas }\par\pard\li986\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {del mercado de valores y cuestiones relacionadas. }
\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \
*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {
Las respuestas de los responsables del gobierno de la entidad a anter
iores }\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {comunicaci
ones con el auditor. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\
ri0\sl-200\slmult0 \*\tx626\fs18\cf0\f0\charscalex100 {Al5. }\tab \fs16\cf0\f0\
charscalex100 {Aunque la comunicacin con los responsables del gobierno de
la entidad pueda }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{facilitar al auditor la planificacin del alcance y el momento de real
izacin de la }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aud
itora, no modifica la responsabilidad exclusiva del auditor respecto a l
a }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {determinacin de
la estrategia global y del plan de auditora, incluidos la naturaleza, }\par\pard
\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el momento de realizacin
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}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \f
s18\cf0\f0\charscalex100 {Aspectos cualitativos significativos de las prcticas co
ntables (Ref: Apartado 16(a)) }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\p
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6\cf0\f0\charscalex100 {Los marcos de informacin financiera normalmente perm

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contables y sobre la }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
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}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad puede
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par\pard\li973\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {solicitada. }\par\
pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-253\slmult0 \*\tx9
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azo innecesariamente corto para completar la auditora. }\par\pard\li613\ri0\sl-21
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lt0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex
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la direccin para realizar o ampliar su valoracin de la }\par\pard\li973\ri0\sl-240
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empresa en funcionamiento, cuando}\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\
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par\pard\li626\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {En algunas circun
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uras o los procesos de gobierno, y con las }\par\pard\li600\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {decisiones o actuaciones significativas de la
alta direccin que carezcan de la debida }\par\pard\li600\ri0\sl-226\slmult0 \fs20
\cf0\f0\charscalex100 {autorizacin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A26. Para determin
ar si dichas cuestiones deben comunicarse a los responsables del }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de la entida
d, el auditor puede discutir con el nivel de direccin adecuado}\par\pard\li
600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los asuntos de este tipo que
hayan llegado a su conocimiento, a no ser que no resulte }\par\pard\li600\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {apropiado teniendo en cuenta las circun
stancias concurrentes. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A27. Si se comunicara alguna
cuestin adicional, podra ser adecuado que el auditor }\par\pard\li600\ri0\
sl-226\slmult0 \fs18\cf0\f0\charscalex100 {informara a los responsables del gobi
erno de la entidad de que: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li600\ri0\sl-213\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf
0\f0\charscalex100 {la identificacin y la comunicacin de las citadas cuestio
nes es accesoria al }\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {objetivo de la auditora, el cual consiste en la formacin de una opinin sobre
los }\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados fin
ancieros; }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-21
3\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex10
0 {no se han aplicado procedimientos en relacin con dichas cuestiones difer
entes }\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de los que
fueron necesarios para la formacin de una opinin sobre los estados }\par\pard\li9
33\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financieros; y }\par\pard\li60
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx933\fs20\c
f0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {no se han aplicado
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876000 \fs14\cf2\f0\charscalex100\b {A}\b0 }}}\pard\sect\sectd\sbkpage\pgwsxn87
33\pghsxn13600\marglsxn533\margrsxn133\margtsxn666\margbsxn186\pard\li920\ri0\sl
-200\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOB
IERNO DE LA ENTIDAD }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-333\slmult0 \fs18\cf0\f0\charsc
alex100\b {El proceso de comunicacin }\b0 \par\pard\li26\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li26\ri0\sl-186\slmult0 \fs16\cf0\f0\charscalex100\i {El proceso d
e comunicacin}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 18)}\par\pard\li26\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-186\slmult0 \fs18\cf0\f0\chars
calex100 {A28. La comunicacin de las responsabilidades del auditor, del alcance
y del momento de }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{realizacin de la auditora planificados, as como del contenido general pr
evisto de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las c
omunicaciones ayuda a establecer una comunicacin recproca eficaz. }\par\pard\li26\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs16\cf0\f0\chars
calex100 {A29. Tambin pueden contribuir a una comunicacin recproca eficaz la
s discusiones }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a
cerca de lo siguiente: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
626\ri0\sl-280\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
6\cf0\f0\charscalex100 {El objetivo de las comunicaciones. Cuando el objetivo qu
ede claro, el auditor y }\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {los responsables del gobierno de la entidad estarn mejor situados para te
ner un }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entendimi
ento mutuo de los asuntos relevantes y de las acciones que se deriven}\par\pard\
li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del proceso de comunicacin.
}\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0
\*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{La forma en la que se realizarn las comunicaciones. }\par\pard\li626\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li626\ri0\sl-173\slmult0 \*\tx986\fs20\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La persona o personas d
el equipo de auditora y de entre los responsables del }\par\pard\li986\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {gobierno de la entidad que estarn e
n comunicacin en relacin con las distintas }\par\pard\li986\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {cuestiones. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li626\ri0\sl-266\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8
226X}\tab \fs16\cf0\f0\charscalex100 {Las expectativas del auditor de que la com
unicacin sea recproca y de que los }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {responsables del gobierno de la entidad le comuniquen aque
llas cuestiones que }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {consideren relevantes para la auditora, por ejemplo, decisiones estratgicas
que }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {puedan afect
ar significativamente a la naturaleza, el momento de realizacin y la }\par\pard\l
i986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {extensin de los procedimiento
s de auditora, la sospecha o deteccin de fraude, }\par\pard\li986\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {y sus reticencias acerca de la integridad o la co
mpetencia de la alta direccin. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\

pard\li626\ri0\sl-266\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\t

ab \fs16\cf0\f0\charscalex100 {El proceso para la adopcin de medidas en re
lacin con las cuestiones }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {comunicadas por el auditor, y para informar posteriormente al respecto
. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult
0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex10
0 {El proceso para la adopcin de medidas en relacin con las cuestiones }\
par\pard\li986\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {comunicadas por
los responsables del gobierno de la entidad, y para informar }\par\pard
\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {posteriormente al respecto
. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0
\fs18\cf0\f0\charscalex100 {A30. El proceso de comunicacin variar segn las circun
stancias, entre ellas la dimensin }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {y la estructura de gobierno de la entidad, el modo en
el que los responsables del }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {gobierno de la entidad actan y la opinin del auditor sobre la sig
nificatividad de las }\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {cuestiones a comunicar. La existencia de dificultad para establecer una com
unicacin}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {recproca p
uede indicar que la comunicacin en- }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghs
xn13600\marglsxn533\margrsxn133\cols2\colno1\colw3266\colsr-0\colno2\colw4800\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0
\fs16\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\column\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs14\cf0\f0\cha
rscalex100 {292}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\
margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn1
33\margtsxn666\margbsxn200\pard\li1200\ri0\sl-226\slmult0 \fs12\cf0\f0\charscale
x100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\pard\li86
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li866\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li866\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100 {tre el auditor y lo
s responsables del gobierno de la entidad no es adecuada para los }\pa
r\pard\li866\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fines de la auditora
(vase el apartado A44). }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
266\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas par
a entidades de pequea dimensin }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li266\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100 {A31. En el caso de
la auditora de entidades de pequea dimensin, el auditor puede }\par\pard\
li866\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {comunicarse con los respons
ables del gobierno de la entidad de manera menos formal }\par\pard\li866\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {que en el caso de las sociedades cotizad
as o de las entidades de gran dimensin. }\par\pard\li266\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {Comunicacin co
n la direccin }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl
-186\slmult0 \fs16\cf0\f0\charscalex100 {A32. En el curso normal de la au
ditora, muchos asuntos se pueden discutir con la }\par\pard\li866\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {direccin, incluidos aquellos que en aplicacin
de esta NIA deban comunicarse a los }\par\pard\li866\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {responsables del gobierno de la entidad. Dichas disc
usiones se encuadran en el }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {reconocimiento de la responsabilidad ejecutiva de la direccin
en relacin con el }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{desarrollo de las operaciones de la entidad y, en especial, la respons
abilidad de la }\par\pard\li866\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
direccin en relacin con la preparacin de los estados financieros. }\par\pard\li266\

ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-266\slmult0 \fs16\cf0\f0\char

scalex100 {A33. Antes de comunicar los asuntos correspondientes a los res
ponsables del gobierno de }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {la entidad, el auditor puede comentarlos con la direccin, a
menos que no sea }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {adecuado. Por ejemplo, puede no ser adecuado discutir con la direc
cin temas }\par\pard\li866\ri0\sl-240\slmult0 \*\tx2373\*\tx2693\fs20\cf0\f0\char
scalex100 {relacionados con}\tab \fs20\cf0\f0\charscalex100 {su}\tab \fs20\cf0\
f0\charscalex100 {competencia o integridad. Adems de reconocer la }\par\par
d\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsabilidad ejecutiva
de la direccin, las discusiones previas pueden aclarar los }\par\pard\li
866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {hechos y los problemas, as
como dar a la direccin la oportunidad de proporcionar }\par\pard\li866\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin y explicaciones adiciona
les. De la misma manera, cuando la entidad }\par\pard\li866\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {cuenta con una funcin de auditora interna, el au
ditor puede comentar las cuestiones }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {con el auditor interno antes de comunicrselas a los res
ponsables del gobierno de la }\par\pard\li866\ri0\sl-240\slmult0 \fs20\cf0\f0\
charscalex100 {entidad. }\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i266\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Comunicacin con terceros }\pa
r\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-173\slmult0 \fs1
6\cf0\f0\charscalex100 {A34. Los responsables del gobierno de la entidad
pueden querer proporcionar a terceros, }\par\pard\li866\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {por ejemplo, bancos o autoridades reguladoras,
copias de una comunicacin escrita }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {del auditor. En algunos casos, la revelacin de informacin a te
rceros puede ser ilegal, }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {o inadecuada por algn otro motivo. Cuando una comunicacin escrita prepara
da para }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los res
ponsables del gobierno de la entidad se entregue a terceros, puede se
r }\par\pard\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {importante in
formarles de que la comunicacin no ha sido preparada con dicha }\par\pard
\li866\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {finalidad, indicando, por
ejemplo, en las comunicaciones escritas a los responsables }\par\pard\li8
66\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del gobierno de la entidad, lo
siguiente:
}\par\pard\li866\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li866\ri
0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {(a) que la comunicacin ha sido prepa
rada para el uso exclusivo de los responsables }\par\pard\li866\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {del gobierno de la entidad y, cuando proceda, de
la direccin }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\marg
rsxn133\cols2\colno1\colw6466\colsr-0\colno2\colw1466\pard\li3533\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li3533\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3533\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li3533\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i3533\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3533\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li3533\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex100 {293 }\par\column\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 260
}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrs
xn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\mar
gtsxn666\margbsxn186\pard\li1226\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {
COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\pard\li1280\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li1280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1280\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100 {del grupo y del auditor de
l grupo por lo que no deber ser utilizada por terceros; }\par\pard\li893\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-240\slmult0 \*\tx1253\fs20\cf0\f0\cha
rscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {que el auditor no asume ninguna
responsabilidad frente a terceros; y }\par\pard\li893\ri0\sl-213\slmult0 \fs18\

cf0\par\pard\li893\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {(c)}\

tab \fs18\cf0\f0\charscalex100 {cualquier restriccin a la divulgacin o distribucin
a terceros. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl186\slmult0 \fs18\cf0\f0\charscalex100 {A35. En algunas jurisdicciones, el
auditor puede estar obligado por las disposiciones }\par\pard\li893\ri0\sl
-226\slmult0 \fs18\cf0\f0\charscalex100 {legales o reglamentarias a, por ejemplo
: }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-253\slmult
0 \*\tx1253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex1
00 {notificar a un organismo regulador o de supervisin determinadas cuesti
ones }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {comunicada
s a los responsables del gobierno de la entidad. Por ejemplo, en}\par
\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {algunos pases, el
auditor debe informar de las incorrecciones a la autoridad}\par\pard\li1
280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {competente en el caso de que
la direccin y los responsables del gobierno de la }\par\pard\li1280\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {entidad no adopten medidas correctoras; }\par\
pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-266\slmult0 \*\tx1
253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {envi
ar copias de determinados informes preparados para los responsables del
}\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de
la entidad a los pertinentes organismos reguladores o fi- }\par\pard\li12
80\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {nanciadores, o a otros org
anismos, tales como una autoridad central en el caso }\par\pard\li1280\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {de algunas entidades del sector pblico;
o }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-266\slmul
t0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex
100 {hacer pblicos los informes preparados para los responsables del gobierno de
la }\par\pard\li1280\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {entidad }\pa
r\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-266\slmult0 \fs1
8\cf0\f0\charscalex100 {A36. Excepto en los casos en los que las disposici
ones legales o reglamentarias exijan la }\par\pard\li893\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {entrega a un tercero de una copia de una comun
icacin escrita dirigida a los }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {responsables del gobierno de la entidad, puede ser necesario que
el auditor obtenga el }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {consentimiento previo de dichos responsables antes de su entrega. }\par\p
ard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-266\slmult0 \fs16\c
f0\f0\charscalex100\i {Formas de comunicacin}\i0 \fs18\cf0\f0\charscalex100 { (Re
f: Apartados 19-20) }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293
\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {A37. Una comunicacin eficaz p
uede incluir presentaciones e informes escritos formales, }\par\pard\li893\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {as como comunicaciones menos formale
s, tales como discusiones. El auditor puede }\par\pard\li893\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {comunicar las cuestiones distintas a las deter
minadas en los apartados 19 y 20 }\par\pard\li893\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {verbalmente o por escrito. Las comunicaciones escrit
as pueden incluir la carta de }\par\pard\li893\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {encargo proporcionada a los responsables del gobierno de la en
tidad. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-266\s
lmult0 \fs18\cf0\f0\charscalex100 {A38. Adems de la significatividad de un
asunto determinado, la forma de comunicacin }\par\pard\li893\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {(es decir, si se debe comunicar verbalmente
o por escrito, el grado de detalle o de }\par\pard\li893\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {resumen de la comunicacin o si se debe co
municar de manera formal o informal) }\par\pard\li893\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {puede depender de factores tales como: }\par\pard\li89
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-266\slmult0 \*\tx1253\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Si la cuestin
ha sido satisfactoriamente resuelta. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pg
hsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3533\colsr-0\colno2\colw4400\

pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\

cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li253\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100
\b \i {NIA 260 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs1
4\cf0\f0\charscalex100 {294 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600
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666\margrsxn133\margtsxn666\margbsxn186\pard\li1226\ri0\sl-200\slmult0 \fs12\cf0
\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\
par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \f
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uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Si la direccin ya haba comunicado prev
iamente el asunto. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\
ri0\sl-200\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\c
f0\f0\charscalex100 {La dimensin, la estructura operativa, el entorno de control
y la estructura legal }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {de la entidad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9
06\ri0\sl-253\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
8\cf0\f0\charscalex100 {En el caso de una auditora de estados financieros
con fines especficos, si el }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {auditor tambin audita los estados financieros con fines generales
de la entidad. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0
\sl-253\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\
f0\charscalex100 {Requerimientos legales. En algunas jurisdicciones, es obl
igatorio que la }\par\pard\li1266\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {comunicacin escrita a los responsables del gobierno de la entidad adop
te la }\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {forma pr
escrita por la normativa local. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li906\ri0\sl-280\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs14\cf0\f0\charscalex100 {Las expectativas de los responsables del
gobierno de la entidad, incluidos los }\par\pard\li1266\ri0\sl-226\slmult0
\fs16\cf0\f0\charscalex100 {acuerdos alcanzados sobre reuniones o comunica
ciones peridicas con el }\par\pard\li1266\ri0\sl-240\slmult0 \fs20\cf0\f0\chars
calex100 {auditor. }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\
ri0\sl-253\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\c
f0\f0\charscalex100 {El grado de contacto y dilogo habituales que mantiene
el auditor con los }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {responsables del gobierno de la entidad. }\par\pard\li906\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li906\ri0\sl-266\slmult0 \*\tx1266\fs18\cf0\f0\charscale
x100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Si se han producido cambi
os significativos de los miembros de un rgano de }\par\pard\li1266\ri0\sl253\slmult0 \fs20\cf0\f0\charscalex100 {gobierno. }\par\pard\li293\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li293\ri0\sl-266\slmult0 \*\tx906\fs18\cf0\f0\charscale
x100 {A39. }\tab \fs16\cf0\f0\charscalex100 {Cuando se discuta una cuestin s
ignificativa con un determinado miembro del }\par\pard\li906\ri0\sl-253\slmul
t0 \fs14\cf0\f0\charscalex100 {gobierno de la entidad, por ejemplo, el pr
esidente de un comit de auditora, puede }\par\pard\li906\ri0\sl-240\slmult0 \
fs14\cf0\f0\charscalex100 {ser adecuado que el auditor resuma la cuestin
en comunicaciones posteriores para }\par\pard\li906\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {que todos los responsables del gobierno de la entidad disp
ongan de una informacin}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {completa. }\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0
\sl-280\slmult0 \fs16\cf0\f0\charscalex100\i {Momento de realizacin de las comuni
caciones}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 21)}\par\pard\li293\ri0
\sl-373\slmult0 \*\tx906\fs20\cf0\f0\charscalex100 {A40. }\tab \fs18\cf0\f0\cha
rscalex100 {El momento adecuado para efectuar las comunicaciones depende
de las cir-}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cu

nstancias del encargo. Son factores relevantes, entre otros, la signific

atividad y }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {natur
aleza de la cuestin y las medidas que se espera que los responsables
del }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {gobierno de
la entidad adopten. Por ejemplo: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li906\ri0\sl-266\slmult0 \*\tx1266\fs18\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs16\cf0\f0\charscalex100 {Las comunicaciones relativas a la planif
icacin a menudo pueden hacerse al }\par\pard\li1266\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {inicio del trabajo y, en el caso de un encargo inic
ial, pueden formar parte del }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {acuerdo de los trminos del encargo. }\par\pard\li906\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li906\ri0\sl-253\slmult0 \*\tx1266\fs18\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Puede resultar adecuado co
municar una dificultad significativa que surja durante }\par\pard\li1266\ri0\sl253\slmult0 \fs16\cf0\f0\charscalex100 {la realizacin de la auditora en cuanto
sea posible, si los responsables del }\par\pard\li1266\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {gobierno de la entidad pueden facilitar al aud
itor la superacin de dicha }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {dificultad o si es probable que implique una opinin modificada. }\p
ar\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\
colno1\colw6453\colsr-0\colno2\colw1480\pard\li3533\ri0\sl-213\slmult0 \fs18\cf0
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\fs18\cf0\par\pard\li3533\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3533\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li3533\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex1
00 {295}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\pard\se
ct\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\sectd\
sbkpage\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\margtsxn666\margbsxn133\p
ard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-293\slmult0 \fs12\c
f0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD
}\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li986\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100 {De la mi
sma forma, el auditor puede comunicar verbalmente a los responsables }\par\pard\
li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del gobierno de la enti
dad, tan pronto como sea posible, las deficiencias }\par\pard\li986\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {significativas en el control intern
o identificadas por el auditor, antes de }\par\pard\li986\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {comunicarlas por escrito en el momento oportuno c
omo establece la NIA 265.}{\super \fs12\up3\cf0\f0\charscalex100 {9}}\par\pard\l
i986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Las comunicaciones relativas
a la independencia pueden ser adecuadas siempre }\par\pard\li986\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {que se emitan juicios significativos sobre a
menazas a la independencia y sobre }\par\pard\li986\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {las salvaguardas correspondientes, como, por ejemplo,
cuando se acepta un }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {encargo para proporcionar servicios distintos a la auditora, y e
n una discusin }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {d
e cierre. Una discusin de cierre puede ser tambin el momento adecuado para }\par\p
ard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {comunicar los hallazg
os de la auditora, incluyendo las opiniones del auditor }\par\pard\li986\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sobre los aspectos cualitativos d
e las prcticas contables de la entidad. }\par\pard\li626\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\
u8226X}\tab \fs16\cf0\f0\charscalex100 {Cuando se auditan estados financieros co
n fines generales y estados financieros }\par\pard\li986\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {con fines especficos, puede ser adecuado coordinar el mom
ento de realizar las }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {comunicaciones. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\

ri0\sl-200\slmult0 \*\tx626\fs20\cf0\f0\charscalex100 {A41. }\tab \fs18\cf0\f0\

charscalex100 {Otros factores que pueden ser relevantes para determinar el momen
to de realizacin}\par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {d
e las comunicaciones son los siguientes: }\par\pard\li626\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li626\ri0\sl-226\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La dimensin, la estructura operativa, e
l entorno de control y la estructura legal }\par\pard\li986\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {de la entidad auditada. }\par\pard\li626\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\charscal
ex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Cualquier obligacin legal de
comunicar determinadas cuestiones en unos plazos }\par\pard\li986\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {concretos. }\par\pard\li626\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li626\ri0\sl-200\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs14\cf0\f0\charscalex100 {Las expectativas de los respons
ables del gobierno de la entidad, incluidos los }\par\pard\li986\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {acuerdos sobre reuniones o comunicaciones
peridicas con el auditor. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li626\ri0\sl-213\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs16\cf0\f0\charscalex100 {El momento en el que el auditor identifica ciertas cu
estiones, por ejemplo, puede }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {que el auditor no identifique un determinado hecho (por eje
mplo, el }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incump
limiento de una norma) a tiempo para que se tome una medida }\par\par
d\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {preventiva, pero la co
municacin de dicha cuestin puede permitir la adopcin }\par\pard\li986\ri0\sl-2
26\slmult0 \fs18\cf0\f0\charscalex100 {de medidas correctoras. }\par\pard\li13\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charsc
alex100\i {Adecuacin del proceso de comunicacin}\i0 \fs18\cf0\f0\charscalex100 { (
Ref: Apartado 22)}\par\pard\li13\ri0\sl-333\slmult0 \*\tx626\fs20\cf0\f0\charsca
lex100 {A42. }\tab \fs16\cf0\f0\charscalex100 {No es necesario que el audi
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l-240\slmult0 \fs18\cf0\f0\charscalex100 {evaluacin de la comunicacin recproca e
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\fs16\cf0\f0\charscalex100 {gobierno de la entidad. Dicha evaluacin puede
basarse en observaciones derivadas }\par\pard\li626\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {de procedimientos de auditora aplicados para otros fi
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s18\cf0\f0\charscalex100 {La adecuacin y oportunidad de las medidas adoptadas por
los responsables del }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
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to por }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el audit
or. Cuando no hayan sido resueltas de manera eficaz las cuestiones }\pa
r\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {significativas pues
tas de manifiesto en anteriores comunicaciones, puede ser }\par\pard\li973
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuado que el auditor indague
las razones por las que no se han adoptado las }\par\pard\li973\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {medidas adecuadas y considere volver a plantear l
as citadas cuestiones. De esta }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {forma, se evita el riesgo de dar la impresin de que el auditor est
satisfecho de }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {qu
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aparente franqueza de los responsables del gobierno de la entidad en
su }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {comunicacin
con el auditor. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0
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de la entidad }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {p
ara reunirse con el auditor sin la presencia de la direccin. }\par\pard\li613\ri0
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idad de los responsables del gobierno de la entidad para }\par\pard\li973
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entender plenamente las cuest
iones puestas de manifiesto por el auditor, por }\par\pard\li973\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {ejemplo, el grado en el que los res
ponsables del gobierno de la entidad }\par\pard\li973\ri0\sl-240\slmult0 \f
s20\cf0\f0\charscalex100 {investigan los problemas y cuestionan las recomend
aciones que les son}\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {formuladas. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\r
i0\sl-213\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0
\f0\charscalex100 {Dificultades para alcanzar un entendimiento mutuo con lo
s responsables del }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {gobierno de la entidad sobre la forma, el momento y el contenido
general }\par\pard\li973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {previst
o de las comunicaciones. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li613\ri0\sl-213\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
s18\cf0\f0\charscalex100 {Cuando todos o algunos de los responsables del
gobierno de la entidad}\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\chars
calex100 {participen en su direccin, el aparente conocimiento que tengan de la ma
nera en}\par\pard\li973\ri0\sl-240\slmult0 \*\tx3986\*\tx5666\fs20\cf0\f0\charsc
alex100 {que las cuestiones debatidas con}\tab \fs20\cf0\f0\charscalex100 {e
l auditor puedan}\tab \fs20\cf0\f0\charscalex100 {afectar a sus }\par\pard\l

i973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsabilidades ms genera

les de gobierno, as como a sus responsabilidades }\par\pard\li973\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {como miembros de la direccin. }\par\pard\li
613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx973\fs20
\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Si la comuni
cacin recproca entre el auditor y los responsables del gobierno de }\par\pard\li97
3\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {la entidad se adeca a los requer
imientos legales y reglamentarios aplicables
}\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex1
00 {43. Como se indica en el apartado A4, una comunicacin recproca eficaz es til
tanto }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {para e
l auditor como para los responsables del gobierno de la entidad.Por otra parte
, la NIA }\par\pard\li0\ri0\sl-240\slmult0 \*\tx6080\*\tx6600\fs18\cf0\f0\char
scalex100 {315 seala como elemento del entorno de control de la entidad la part
icipacin}\tab \fs20\cf0\f0\charscalex100 {de }\tab \fs20\cf0\f0\charscalex100 {lo
s }\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {responsables de
su gobierno, incluida su interaccin con la auditora interna, en su caso, y }\
par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {con los auditores ex
ternos.}{\super \fs12\up3\cf0\f0\charscalex100 {10}}\fs18\cf0\f0\charscalex100 {
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86\colsr-0\colno2\colw1946\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3
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893000 \fs14\cf2\f0\charscalex100\b {A}\b0 }}}\pard\sect\sectd\sbkpage\pgwsxn87
33\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn213\pard\li906\ri0\sl
-133\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOB
IERNO DE LA ENTIDAD }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-333\slmult0 \fs18\cf0\f0\cha
rscalex100 {insatisfactorio e influir en la valoracin a realizar por el a
uditor del riesgo de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {incorrecciones materiales. Tambin existe el riesgo de que el audi
tor no haya }\par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {ob
tenido evidencia de auditora suficiente y adecuada para la formacin de u
na }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {opinin sobre l
os estados financieros. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A44. Si la comunicacin recproc
a entre el auditor y los responsables del gobierno de la }\par\pard\li
600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad no es adecuada y la s
ituacin no se puede solucionar, el auditor puede adoptar }\par\pard\li600\ri0\sl226\slmult0 \fs18\cf0\f0\charscalex100 {medidas tales como: }\par\pard\li600\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-200\slmult0 \*\tx960\fs20\cf0\f0
\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La modificacin de la
opinin del auditor debido a una limitacin del alcance. }\par\pard\li600\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-200\slmult0 \*\tx960\fs18\cf0\f0\chars
calex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La obtencin de asesoramien
to jurdico en relacin con las consecuencias de las }\par\pard\li960\ri0\sl-253\slm

ult0 \fs18\cf0\f0\charscalex100 {diferentes posibilidades de actuacin. }\par\pard

\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-226\slmult0 \*\tx960\f
s18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La comuni
cacin con terceros (por ejemplo, una autoridad reguladora) o con una }\par\pard\l
i960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {autoridad de mayor nivel
jerrquico en una estructura de gobierno externa a la }\par\pard\li960\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad, tales como los propietarios
de un negocio (por ejemplo, la junta general }\par\pard\li960\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {de accionistas) o, en el sector pblico, con el
Ministro responsable o con el }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {Parlamento. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li600\ri0\sl-200\slmult0 \*\tx960\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs16\cf0\f0\charscalex100 {La renuncia al encargo si las disposicione
s legales o reglamentarias aplicables }\par\pard\li960\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {as lo permiten. }\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Documentacin (
Ref: }\b0 \fs18\cf0\f0\charscalex100 {Apartado 23)}\par\pard\li0\ri0\sl-333\slmu
lt0 \fs16\cf0\f0\charscalex100 {A45. La documentacin de una comunicacin verba
l puede incluir una copia de las actas }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {preparadas por la entidad e incorporada a la
documentacin de auditora, cuando }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {dichas actas reflejen adecuadamente la comunicacin efectuada. }
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\cols
2\colno1\colw3280\colsr-0\colno2\colw4773\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
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3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
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6\cf0\f0\charscalex100\b \i {NIA 260 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\sl
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lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl186\slmult0 \fs14\cf0\f0\charscalex100 {298 }\par\pard\sect\sectd\sbknone\pgwsxn
8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghs
xn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn200\cols2\colno1\colw6120\co
lsr-0\colno2\colw1813\pard\li1493\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100
{COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\column\pard\li
560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li560\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li560\ri0\sl-360\slmult0 \fs22
\cf0\f0\charscalex100\b {Anexo 1 }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {(Ref: Apartado 3) }
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard
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f0\charscalex100\b {Requerimientos especficos en la NICC 1}\b0 { }\fs18\cf0\f0\ch

arscalex100\b {y }\b0 \fs22\cf0\f0\charscalex100\b {en otras NIA que se refieren
a la }\b0 \par\pard\li613\ri0\sl-240\slmult0 \fs22\cf0\f0\charscalex100\b {comu
nicacin con los responsables del gobierno de la entidad. }\b0 \par\pard\li613\ri0
\sl-413\slmult0 \fs18\cf0\f0\charscalex100 {En este anexo se identifican los
apartados de la NICC 1}{\super \fs12\up3\cf0\f0\charscalex100 {11}}\fs18\cf
0\f0\charscalex100 { y de otras NIA aplicables a }\par\pard\li613\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {auditoras de estados financieros corre
spondientes a periodos iniciados a partir del 15 de }\par\pard\li613\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {diciembre de 2009 que establecen
requerimientos de comunicar asuntos especficos a los }\par\pard\li613\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {responsables del gobierno de la e
ntidad. Esta lista no exime de tener en cuenta los }\par\pard\li613\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {requerimientos y la correspondiente g
ua de de aplicacin y otras anotaciones explicativas de }\par\pard\li613\ri0\sl-226
\slmult0 \fs18\cf0\f0\charscalex100 {las NIA. }\par\pard\li1213\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li1213\ri0\sl-213\slmult0 \*\tx1560\fs20\cf0\f0\charscalex
100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NICC 1, \uc1\u8220XControl de
calidad en las firmas de auditora que realizan auditoras y }\par\pard\li1573\ri0\s
l-253\slmult0 \fs18\cf0\f0\charscalex100 {revisiones de estados financieros, as c
omo otros encargos que proporcionan un}\par\pard\li1573\ri0\sl-253\slmult0 \fs18
\cf0\f0\charscalex100 {grado de seguridad y servicios relacionados\uc1\u8221X, a
partado 30(a). }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213\ri
0\sl-213\slmult0 \*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0
\f0\charscalex100 {NIA 240, \uc1\u8220XResponsabilidades del auditor en la
auditora de estados financieros }\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {con respecto al fraude\uc1\u8221X, apartados 21, 38(c) (i) y
40-42. }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213\ri0\sl-21
3\slmult0 \*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha
rscalex100 {NIA 250, \uc1\u8220XConsideracin de las disposiciones legales y
reglamentarias en la }\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {auditora de estados financieros\uc1\u8221X, apartados 14,19 y 22-24. }\p
ar\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213\ri0\sl-226\slmult0 \
*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{NIA 265, \uc1\u8220XComunicacin de las deficiencias en el control interno
a los }\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {respon
sables del gobierno y a la direccin de la entidad\uc1\u8221X, apartado 9. }\par\p
ard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213\ri0\sl-213\slmult0 \*\tx
1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA
450, \uc1\u8220XEvaluacin de las incorrecciones identificadas durante la realiza
cin}\par\pard\li1573\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {de la auditora
\uc1\u8221X, apartados 12-13. }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li1213\ri0\sl-226\slmult0 \*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs18\cf0\f0\charscalex100 {NIA 505, \uc1\u8220XConfirmaciones externas\uc
1\u8221X, apartado 9. }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1213\ri0\sl-280\slmult0 \*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
s18\cf0\f0\charscalex100 {NIA 510, \uc1\u8220XEncargos iniciales de auditora - Sa
ldos de apertura\uc1\u8221X, apartado 7. }\par\pard\li1213\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li1213\ri0\sl-266\slmult0 \*\tx1560\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 550, \uc1\u8220XPartes vinculad
as\uc1\u8221X, apartado 27. }\par\pard\li1213\ri0\sl-306\slmult0 \*\tx1560\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 560, \uc1
\u8220XHechos posteriores al cierre\uc1\u8221X, apartados 7(b)(c), 10(a), 13(b),
14(a) y }\par\pard\li1573\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {17. }\
par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1213\ri0\sl-226\slmult0
\*\tx1560\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{NIA 570, \uc1\u8220XEmpresa en funcionamiento\uc1\u8221X, apartado 23. }\par\p
ard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213

\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-306\slmult0 \*\tx880\fs10\cf0\f0\charsc

alex100 {11}\tab \fs12\cf0\f0\charscalex100 {NICC 1, \uc1\u8220XControl de calid
ad en las firmas de auditora que realizan auditoras y revisiones de estados financ
ieros, as }\par\pard\li893\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {como ot
ros encargos que proporcionan un grado de seguridad y servicios relacionados\uc1
\u8221X.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsx
n133\cols2\colno1\colw6040\colsr-0\colno2\colw1893\pard\li3866\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li3866\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3866\ri0\sl120\slmult0 \fs14\cf0\f0\charscalex100 {299}\par\column\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs14\cf0\f0\charscalex100\b \i {N
IA 260 ANEXO 1}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margl
sxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\ma
rgrsxn133\margtsxn666\margbsxn200\pard\li1186\ri0\sl-226\slmult0 \fs12\cf0\f0\ch
arscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERNO DE LA ENTIDAD }\par\pa
rd\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li893\ri0\sl-333\slmult0 \*\tx1240\fs20\cf0\f0\charscalex100 {\uc1\u8
226X}\tab \fs18\cf0\f0\charscalex100 {NIA 600, \uc1\u8220XConsideraciones esp
eciales - Auditoras de estados financieros de }\par\pard\li1253\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {grupos (incluido el trabajo de los auditores
de los componentes)\uc1\u8221X, apartado 49. }\par\pard\li893\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li893\ri0\sl-200\slmult0 \*\tx1253\fs20\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 705, \uc1\u8220XOpinin modi
ficada en el informe emitido por un auditor inde-}\par\pard\li1253\ri0\sl253\slmult0 \fs18\cf0\f0\charscalex100 {pendiente\uc1\u8221X, apartados 12,14,19
(a) y 28. }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-21
3\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\cha
rscalex100 {NIA 706, \uc1\u8220XPrrafos de nfasis y prrafos sobre otras cu
estiones en el informe }\par\pard\li1253\ri0\sl-226\slmult0 \fs18\cf0\f0\chars
calex100 {emitido por un auditor independiente\uc1\u8221X, apartado 9. }\par\par
d\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-200\slmult0 \*\tx1240
\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {NIA 71
0, \uc1\u8220XInformacin comparativa - Cifras correspondientes de periodos
}\par\pard\li1253\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {anteriores y es
tados financieros comparativos\uc1\u8221X, apartado 18. }\par\pard\li893\ri0\sl213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-213\slmult0 \*\tx1253\fs18\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {NIA 720, \uc1\u8220XRe
sponsabilidad del auditor con respecto a otra informacin incluida }\par\pard\li12
53\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {en los documentos que conti
enen los estados financieros auditados\uc1\u8221X, apartados }\par\pard\li12
53\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {10, 13 y 16. }\par\pard\sect\s
ectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw357
3\colsr-0\colno2\colw4360\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306
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rd\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
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8\cf0\par\pard\li306\ri0\sl-320\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 260
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\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {30
0}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pa
rd\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn640\margrsxn133\margtsxn666
\margbsxn160\cols2\colno1\colw6080\colsr-0\colno2\colw1880\pard\li906\ri0\sl-333
\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN CON LOS RESPONSABLES DEL GOBIERN
O DE LA ENTIDAD }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs22\cf0\f0\ch
arscalex100\b {Anexo 2 }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\
marglsxn640\margrsxn133\cols2\colno1\colw4760\colsr-0\colno2\colw3200\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs18\cf0\f0\cha
rscalex100\b {Aspectos cualitativos de las prcticas contables }\b0 \par\column\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0
\charscalex100 {(Ref: Apartados 16(a), Al 7) }\par\pard\sect\sectd\sbknone\pgwsx
n8733\pghsxn13600\marglsxn640\margrsxn133\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {La comunicacin exigida en el apartado 16(a) y comentada en el a
partado Al7 puede }\par\pard\li0\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {
incluir asuntos tales como: }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {Polticas contables }\b0 \pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\tx360
\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La ade
cuacin de las polticas contables a las circunstancias especficas de la en
tidad, }\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {teniendo
en cuenta la necesidad de ponderar el coste de proporcionar la informacin con }\p
ar\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el posible benefi
cio para los usuarios de los estados financieros de la entidad. Cuand
o }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {existen poltica
s contables alternativas aceptables, la comunicacin puede referirse a la }\
par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {identificacin de l
as partidas de los estados financieros que se ven afectadas por la }\p
ar\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {eleccin de polticas
contables significativas, as como a informacin sobre polticas }\par\pard\li3
60\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contables utilizadas por entid
ades similares. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \*\tx360\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0\ch
arscalex100 {La eleccin, por primera vez, de polticas contables significat
ivas y los cambios en las }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {mismas, incluyendo la aplicacin de nuevos pronunciamientos c

ontables. La }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {co

municacin se puede referir: al efecto del momento y mtodo de adopcin de
un}\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cambio de po
ltica contable sobre los beneficios actuales y futuros de la entidad,
y al }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {momento d
e realizacin de un cambio en las polticas contables en relacin con la }\par\p
ard\li360\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {publicacin prevista de n
uevos pronunciamientos contables. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {El efecto de polticas contables significativa
s relativas a reas controvertidas o }\par\pard\li360\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {emergentes (o especficas de un sector, especialmente
cuando no existen orientaciones }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {oficiales o consenso). }\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx360\fs18\cf0\f0\charscalex100 {\uc1\
u8226X}\tab \fs16\cf0\f0\charscalex100 {El efecto del momento de realizacin de la
s transacciones en relacin con el periodo en }\par\pard\li360\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {el que se registran. }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Estim
aciones contables }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-226\slmult0 \*\tx360\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0
\f0\charscalex100 {En relacin con las partidas para las cuales las estimaci
ones juegan un papel }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
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f0\f0\charscalex100 {12}}\fs18\cf0\f0\charscalex100 { tales como, por ejemplo: }
\par\pard\li693\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li693\ri0\sl-213\slmult0 \
fs18\cf0\f0\charscalex100 {o La identificacin por parte de la direccin de las est
imaciones contables. }\par\pard\li440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li44
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
o El proceso seguido por
la direccin para realizar las estimaciones contables. }\par\pard\li13\ri0\sl-213
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\f0\charscalex100 {NIA 540, \uc1\u8220XAuditora de estimaciones contables, inclui
das las de valor razonable, y de la informacin relacionada a }\par\pard\li266\ri0
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charscalex100 {301}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-333\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 260 ANEXO 2 }\b0 \i0 \
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}\par\pard\li626\ri0\sl-240\
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{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las cuestiones relacionadas co
n la formulacin de informacin especialmente sensible }\par\pard\li413\ri0\sl-2
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los juicios emitidos al respecto (por ejemplo, }\par\pard\li413\ri0\sl-2
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reconocimiento de ingresos, remuneraciones, }\par\pard\li413\ri0\sl-240\slmul
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harscalex100 {La neutralidad, congruencia y claridad de la informacin revel
ada en los estados }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {financieros. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0
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pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-173\slmult0 \*\tx413
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ible efecto en los estados financieros de riesgos, exposiciones e incertid
um- bres }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {signif
icativos, tales como litigios en curso, que son revelados en los estados financi
eros. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-266\slmu
lt0 \*\tx413\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex
100 {El grado en que se han visto afectados los estados financieros por
transacciones }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
inusuales, incluidas cantidades no recurrentes reconocidas durante el periodo, y
hasta qu }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {punto t
ales transacciones se revelan por separado en los estados financieros. }\par\par
d\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-280\slmult0 \*\tx413\fs
20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Los factor
es que inciden en los valores en libros de activos y pasivos, incluidas las base
s }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que utiliza la
entidad para determinar las vidas tiles asignadas a los activos tangibles e }\pa
r\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {intangibles. La co
municacin puede explicar cmo se seleccionaron los factores que }\par\pard\li
413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tienen un efecto en los val
ores en libros y cmo habran afectado otras posibles }\par\pard\li413\ri0\sl-2
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\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-266\slmult0 \*\
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es que }\par\pard\li413\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tienen c
omo efecto incrementar el beneficio registrado pero no aqullas que reducen ese }\
par\pard\li413\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {beneficio. }\par\p
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..................... ............................................. }\par\pard

\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Fecha de entrada en vigor...
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encias en el control interno que haya identificado durante la }\par\pard\li26\ri
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\fs16\cf0\f0\charscalex100 {responsabilidades adicionales al auditor con respec
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charscalex100 {del control interno y al diseo y la realizacin de pruebas de contro
les ms all de los }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {r
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s18\cf0\f0\charscalex100 {de comunicarse con los responsables del gobierno
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0\charscalex100 {auditora. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li26\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {Al realizar la identificacin
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uede identificar deficiencias en el control interno no slo durante el p
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}\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {periodos iniciados
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\par\pard\li1960\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {GOBIERNO Y A LA
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a la direccin las deficiencias en el control interno identificadas }\par\
pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {durante la realizacin
de la auditora y que, segn el juicio profesional del auditor, }\par\pard\

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que figuran a }\par\pard\li26\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {co
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}\par\pard\li386\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li386\ri0\sl-280\slmult0
\*\tx866\fs18\cf0\f0\charscalex100 {(i)}\tab \fs16\cf0\f0\charscalex100 {un cont
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r y corregir incorrecciones en los estados }\par\pard\li866\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {financieros oportunamente; o }\par\pard\li386\r
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f0\charscalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {no existe un control
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0\slmult0 \fs18\cf0\f0\charscalex100 {oportunamente, incorrecciones en los estad
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100 {Deficiencia significativa en el control interno: deficiencia o conjun
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ias en el control interno que, segn el juicio profesional del auditor, }
\par\pard\li360\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {tiene la importa
ncia suficiente para merecer la atencin de los responsables del }\par\pard\
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mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l

i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa

rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-146\slmult0 \fs14\cf0\f0\charscalex100 {306 }\par\pard\sec
t\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\sect\sectd\s
bkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn200\pa
rd\li533\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN DE LAS DEFICI
ENCIAS EN EL CONTROL INTERNO A LOS RESPONSABLES DEL }\par\pard\li1960\ri0\sl-240
\slmult0 \fs12\cf0\f0\charscalex100 {GOBIERNO Y A LA DIRECCIN DE LA ENTIDAD }\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs22\cf0
\f0\charscalex100\b {Gua de aplicacin }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf
0\f0\charscalex100\b {otras anotaciones explicativas }\b0 \par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\
b {Determinacin de si se han identificado deficiencias en el control interno }\b0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 7)
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \*\t
x600\fs20\cf0\f0\charscalex100 {A1. }\tab \fs18\cf0\f0\charscalex100 {Para det
erminar si el auditor ha identificado una o ms deficiencias en el cont
rol }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {interno, l
puede discutir los hechos y circunstancias relevantes relativas a sus }
\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {hallazgos con el
nivel adecuado de la direccin. Esta discusin proporciona al auditor }\par\pard\li6
00\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la oportunidad de poner en
conocimiento de la direccin, oportunamente, la }\par\pard\li600\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {existencia de deficiencias que es posibl
e que la direccin no conociera con }\par\pard\li600\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {anterioridad. El nivel dentro de la direccin al que proced
e comentar los hallazgos es }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {aqul que est familiarizado con el rea de control interno afect
ada, adems de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a
utorizado para adoptar medidas para la correccin de cualquier deficiencia
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {identificada en
el control interno. En algunas circunstancias, es posible que no resulte }\par\
pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {adecuado que el aud
itor comente sus hallazgos directamente con la direccin, por }\par\pard\li
600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ejemplo si los hallazgos pare
cen poner en duda la integridad o la competencia de la }\par\pard\li600\ri0\sl-2
26\slmult0 \fs18\cf0\f0\charscalex100 {direccin (vase apartado A20). }\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx600\fs18\cf0
\f0\charscalex100 {A2. }\tab \fs16\cf0\f0\charscalex100 {El auditor, al disc
utir con la direccin los hechos y circunstancias relativas a sus }\par\pa
rd\li600\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {hallazgos, puede obten
er otra informacin relevante que tendr en cuenta }\par\pard\li600\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {posteriormente, como: }\par\pard\li600\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs18\cf0\f0\c
harscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El conocimiento que t
iene la direccin sobre las causas reales o supuestas de las }\par\pard\li960\ri0\
sl-226\slmult0 \fs18\cf0\f0\charscalex100 {deficiencias. }\par\pard\li600\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs18\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Las excepciones por
deficiencias en las que pueda haber reparado la direccin; }\par\pard\li960\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {por ejemplo, incorrecciones que no
fueron evitadas por los controles relevantes }\par\pard\li960\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {de las tecnologas de la informacin (TI). }\par\pard\l
i600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs2
0\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Una indica
cin preliminar por parte de la direccin de su respuesta ante los }\par\pa
rd\li960\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {hallazgos. }\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\char
scalex100\i {Consideraciones especficas para entidades de pequea dimensin}\i0 \par\

pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\tx600\f

s18\cf0\f0\charscalex100 {A3. }\tab \fs14\cf0\f0\charscalex100 {Aunque los co
nceptos subyacentes a las actividades de control en las entidades de }\
par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pequea dimensin pro
bablemente sean similares a los de entidades de gran}\par\pard\li600\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dimensin, diferirn en cuanto al grado
de formalizacin con que se aplican. Adems, }\par\pard\li600\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {las entidades de pequea dimensin pueden considerar i
nnecesarios determinados }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {tipos de actividades de control debido a los controles aplicados por l
a direccin. Por }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {e
jemplo, el hecho de que nicamente la direccin est autorizada a conceder crditos }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a clientes o apro
bar compras significativas puede suponer un control eficaz sobre }\par\pa
rd\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {saldos contables y trans
acciones }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrs
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r\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\sl-120\slmult0 \f
s14\cf0\f0\charscalex100 {307 }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
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fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {NI
A 265 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\m
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3\margtsxn666\margbsxn186\pard\li586\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex1
00 {COMUNICACIN DE LAS DEFICIENCIAS EN EL CONTROL INTERNO A LOS RESPONSABLES DEL
}\par\pard\li2013\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {GOBIERNO Y A LA
DIRECCIN DE LA ENTIDAD }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
640\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {importantes, reduciendo o
eliminando la necesidad de actividades de control ms }\par\pard\li640\ri0\s
l-226\slmult0 \fs18\cf0\f0\charscalex100 {detalladas. }\par\pard\li26\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-253\slmult0 \*\tx626\fs20\cf0\f0\charsca
lex100 {A4. }\tab \fs18\cf0\f0\charscalex100 {Adems, las entidades de pequea d
imensin suelen tener menos empleados, lo que }\par\pard\li626\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {puede limitar la posibilidad de segregacin de fun
ciones. No obstante, en una entidad }\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf
0\f0\charscalex100 {de pequea dimensin dirigida por un propietario-gerente, ste pue
de llegar a ejercer }\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex1
00 {una supervisin ms eficaz que en una entidad de gran dimensin. Este mayor nivel
}\par\pard\li626\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {de supervisin po
r parte de la direccin debe ponderarse con la mayor probabilidad }\par\par
d\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de que la direccin eluda l
os controles. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl280\slmult0 \fs18\cf0\f0\charscalex100\b {Deficiencias significativas en el cont
rol interno }\b0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 6(b), 8)}\par\pard\l
i26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-173\slmult0 \*\tx626\fs20\
cf0\f0\charscalex100 {A5. }\tab \fs18\cf0\f0\charscalex100 {La significatividad
de una deficiencia o de un conjunto de deficiencias en el control }\par\pard\li
626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {interno depende no slo de
si se ha producido realmente alguna incorreccin, sino }\par\pard\li626\ri
0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tambin de la probabilidad de que
se pueda producir y de la posible magnitud de la }\par\pard\li626\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {incorreccin. En consecuencia, pueden ex
istir deficiencias significativas aunque el }\par\pard\li626\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {auditor no haya identificado incorrecciones dura
nte la realizacin de la auditora. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par

\pard\li26\ri0\sl-266\slmult0 \*\tx626\fs20\cf0\f0\charscalex100 {A6. }\tab \fs

18\cf0\f0\charscalex100 {A la hora de determinar si una deficiencia o un conjunt
o de deficiencias en el control }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {interno constituye una deficiencia significativa, el audit
or puede tener en cuenta }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {cuestiones como las siguientes: }\par\pard\li626\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li626\ri0\sl-253\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La probabilidad de que las defi
ciencias den lugar en el futuro a incorrecciones }\par\pard\li986\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {materiales en los estados financieros. }\pa
r\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0 \*\t
x986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La
exposicin del activo o pasivo correspondiente a prdida o fraude. }\par\pard\li626\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-173\slmult0 \*\tx986\fs18\cf0
\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La subjetividad
y complejidad a la hora de determinar cantidades estimadas, }\par\pard\
li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {como, por ejemplo, las esti
maciones contables a valor razonable. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li626\ri0\sl-266\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u
8226X}\tab \fs16\cf0\f0\charscalex100 {Las cantidades en los estados financi
eros que podran estar afectadas por las }\par\pard\li986\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {deficiencias. }\par\pard\li626\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li626\ri0\sl-280\slmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\u
c1\u8226X}\tab \fs16\cf0\f0\charscalex100 {El movimiento que se ha producid
o o podra producirse en el saldo de las }\par\pard\li986\ri0\sl-253\slmult0
\fs16\cf0\f0\charscalex100 {cuentas o los tipos de transacciones que pod
ran estar afectados por la }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {deficiencia o deficiencias. }\par\pard\li626\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li626\ri0\sl-280\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc
1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La importancia de los controles e
n relacin con el proceso de informacin}\par\pard\li986\ri0\sl-240\slmult0 \fs18
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sig-}\par\pard\li1333\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {nificativ
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mal del negocio de la entidad. }\par\pard\li973\ri0\sl-213\slmult0 \fs
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}\tab \fs16\cf0\f0\charscalex100 {Controles sobre el proceso de informacin
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ard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {combinacin con otros co
n el fin de prevenir, o detectar y corregir, eficazmente las }\par\pard\
li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones.}{\super \fs
12\up3\cf0\f0\charscalex100 {5}}\fs18\cf0\f0\charscalex100 { Por ejemplo, los co
ntroles sobre las cuentas a cobrar pueden consistir }\par\pard\li906\ri0\sl-240\
slmult0 \*\tx1786\fs18\cf0\f0\charscalex100 {tanto en}\tab \fs18\cf0\f0\charsca
lex100 {controles automatizados como manuales, diseados para operar }\par\p
ard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conjuntamente con el fi
n de prevenir, o detectar y corregir, incorrecciones en el saldo}\par\pard\li906
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a en el control interno puede no tener suficiente }\par\pard\li906\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {importancia, por s sola, para constituir
una deficiencia significativa. Sin embargo, un}\par\pard\li906\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {conjunto de deficiencias que afecten al mismo sal
do contable o informacin a revelar, }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {afirmacin relevante o componente del control interno puede aum
entar los riesgos de }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {incorreccin hasta el punto de dar lugar a una deficiencia significativa. }\p
ar\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \*\
tx906\fs18\cf0\f0\charscalex100 {A9. }\tab \fs16\cf0\f0\charscalex100 {Las disp
osiciones legales o reglamentarias de algunas jurisdicciones pueden requerir }\p
ar\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {(especialmente en a
uditoras de entidades cotizadas) que el auditor comunique a los }\par\pard\l
i906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsables del gobierno
de la entidad o a otras partes relevantes (por ejemplo, las }\par\pard\li9
06\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {autoridades reguladoras) uno
o ms tipos especficos de deficiencias en el control }\par\pard\li906\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {interno que haya identificado du
rante la realizacin de la auditora. Cuando las }\par\pard\li906\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {disposiciones legales o reglamentarias ha
yan establecido trminos y definiciones }\par\pard\li906\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {especficos para dichos tipos de deficiencias y requieran
que el auditor utilice dichos }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {trminos y definiciones a efectos de la comunicacin, el aud
itor, emplear en ella }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {dichos trminos y definiciones de conformidad con el requerimiento l
egal o }\par\pard\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {reglamen
tario. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\s
lmult0 \fs16\cf0\f0\charscalex100 {A10. Cuando la jurisdiccin haya establecido
trminos especficos para la comunicacin de }\par\pard\li906\ri0\sl-240\slmult0 \fs16
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haya definido dichos trminos, }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {es posible que el auditor necesite aplicar su juicio para determina
r las cuestiones que }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
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o, el }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor p
uede considerar adecuado tener en cuenta los requerimientos y las }\par\
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{COMUNICACIN DE LAS DEFICIENCIAS EN EL CONTROL INTERNO A LOS RESPONSABLES DEL }\
par\pard\li2026\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {GOBIERNO Y A LA D
IRECCIN DE LA ENTIDAD }\par\pard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li65
3\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {propsito del requerimiento nor
mativo es llamar la atencin de los responsables del }\par\pard\li653\ri0\sl
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as cuestiones de control interno que deberan}\par\pard\li653\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {conocer, puede ser adecuado considerar que dichas cue
stiones equivalen, en general, }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {a las deficiencias significativas que esta NIA exige que
se comuniquen a los }\par\pard\li653\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
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Los requerimientos de esta NIA siguen siendo aplicables con independenci
a de que }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {las d
isposiciones legales o reglamentarias requieran o no la utilizacin por el auditor
}\par\pard\li653\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {de trminos o def
iniciones especficos. }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\
ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Comunicacin de deciencias en el c
ontrol interno }\b0 \par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri
0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {Comunicacin de deficiencias signif
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0\charscalex100 { (Ref: Apartado 9)}\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li53\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {A12. La comunica
cin por escrito de las deficiencias significativas a los responsables del }\
par\pard\li653\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {gobierno de la
entidad refleja la importancia de estas cuestiones y facilita a los }\p
ar\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsables del go
bierno de la entidad el cumplimiento de sus responsabilidades de }\par\pard\li65
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consideraciones pertinentes sobre la comunicacin}\par\pard\li653\ri0\sl-253\slmul
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x653\fs18\cf0\f0\charscalex100 {Al3. }\tab \fs16\cf0\f0\charscalex100 {El audit
or, para determinar el momento en que emitir la comunicacin escrita, puede }\par\p
ard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tener en cuenta si la r
ecepcin de dicha comunicacin sera un factor importante para }\par\pard\li653\ri0\sl
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ierno de la entidad cumplir sus responsabilidades }\par\pard\li653\ri0\sl-240
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cf0\f0\charscalex100 {puede ser necesario que los responsables del gobier
no de la entidad reciban la }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {comunicacin escrita del auditor antes de la fecha de aprob
acin de los estados }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
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vas al control }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{interno a efectos normativos o de otro tipo. Para otras entidades, el
auditor puede }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{emitir la comunicacin escrita en una fecha posterior. Sin embargo, en est
e ltimo }\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {caso, co
mo la comunicacin escrita del auditor sobre deficiencias significativas forma }\p
ar\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {parte del archivo
final de auditora, dicha comunicacin escrita est sujeta al }\par\pard\li65
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cf0\f0\charscalex100 {GOBIERNO Y A LA DIRECCIN DE LA ENTIDAD }\par\pard\li0\ri0\s
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ente a la direccin y, cuando proceda, a los responsables del gobierno de

la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad, con
el fin de facilitarles la adopcin oportuna de medidas correctoras para }
\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {minimizar los rie
sgos de incorreccin material. Lo anterior, sin embargo, no exime al }\par\pard\li
600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {auditor de la responsabilidad
de comunicar las deficiencias significativas por escrito, }\par\pard\li600\ri0\
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par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\
cf0\f0\charscalex100 {A15. El grado de detalle de la comunicacin de las deficie
ncias significativas lo decidir el }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {auditor, ejerciendo su juicio profesional, a la luz de las cir
cunstancias que concurran. }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\char
scalex100 {Entre los factores que el auditor puede tener en cuenta para
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rscalex100 {detalle adecuado de la comunicacin estn: }\par\pard\li600\ri0\sl-213\s
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0\slmult0 \fs16\cf0\f0\charscalex100 {requiere con respecto a una entidad de int
ers pblico puede ser distinto al que }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {se requiere en el caso de una entidad que no sea de inters pbli
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lt0 \*\tx960\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex
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\par\pard\li960\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {se requiere en
el caso de una entidad compleja puede ser diferente a la que se }\par
\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {requiere en el caso d
e una entidad cuyo negocio es simple. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\
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8226X}\tab \fs18\cf0\f0\charscalex100 {La naturaleza de las deficiencias signifi
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alex100 {Al6. }\tab \fs16\cf0\f0\charscalex100 {Puede que la direccin y los resp
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\f0\charscalex100 {la descripcin de la comunicacin anterior o, simplemente, hacer
referencia a ella. El }\par\pard\li586\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {auditor puede preguntar a la direccin o, cuando proceda, a los re
sponsables del }\par\pard\li586\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
gobierno de la entidad, el motivo por el que la deficiencia significativa an no s
e ha }\par\pard\li586\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {corregido.
El hecho de no actuar, en ausencia de una explicacin racional, puede }\
par\pard\li586\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {suponer en s mismo
una deficiencia significativa. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas
para entidades de pequea dimensin }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-186\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {Al8. }\tab \fs
18\cf0\f0\charscalex100 {En el caso de auditoras de entidades de pequea di
mensin, el auditor puede }\par\pard\li600\ri0\sl-226\slmult0 \fs16\cf0\f0\char
scalex100 {comunicarse con los responsables del gobierno de la entidad de
una manera menos }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {formal que en el caso de entidades de gran dimensin. }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\
i {Comunicacin a la direccin de deficiencias en el control interno}\i0 \fs18\cf0\f
0\charscalex100 { (Ref: Apartado 10)}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-173\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {Al9. }\tab
\fs18\cf0\f0\charscalex100 {Por lo general, el nivel adecuado de la direccin es e
l que tiene la responsabilidad y }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {autoridad necesarias para evaluar las deficiencias en el con
trol interno y adoptar las }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {medidas correctoras necesarias. En el caso de deficiencias
significativas, el nivel }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {adecuado probablemente sea el presidente ejecutivo o el direc
tor financiero (o sus }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {equivalentes), ya que tambin se requiere que estas cuestiones se
comuniquen a los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {responsables del gobierno de la entidad. En cuanto a otras deficiencias en el
control }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {interno
, el nivel adecuado puede ser la direccin operativa que participe de forma ms }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {directa en las reas
de control afectadas y tenga autoridad para adoptar las medidas }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {correctoras adecuadas.
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs1
8\cf0\f0\charscalex100 {Comunicacin a la direccin de deficiencias significativas }
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {en el control inter
no (Ref: Apartado 10(a)) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {A20. Determinadas deficienci
as significativas identificadas en el control interno pueden }\par\pard\li
600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {poner en duda la integrida
d o la competencia de la direccin. Por ejemplo, puede }\par\pard\li600\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {haber evidencia de fraude o de
incumplimiento intencionado de las disposiciones }\par\pard\li600\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {legales y reglamentarias por parte de la
direccin, o se puede poner de manifiesto la }\par\pard\li600\ri0\sl-240\slmult0 \
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paracin de estados financieros }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {adecuados, lo cual puede poner en duda la competencia d
e la direccin. En }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1

00 {consecuencia, es posible que no resulte adecuado comunicar dichas d

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ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {informar respecto de los incu
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n el control interno que, si bien no son significativas, tienen la importancia s
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sional, a la luz de las circunstancias, teniendo en cuenta la }\par\pard\l
i613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {probabilidad y la posible
magnitud de las incorrecciones que puedan afectar a los }\par\pard\li6
13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financieros como conse
cuencia de dichas deficiencias. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li13\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A23. La comunicacin
de estas otras deficiencias en el control interno que merezcan la }\par\
pard\li613\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {atencin de la direccin
no ha de realizarse necesariamente por escrito, sino que }\par\pard\li6
13\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {puede ser verbal. En los c
asos en los que el auditor haya discutido los hechos y las }\par\pard\
li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {circunstancias relativas
a sus hallazgos con la direccin, puede considerar que la }\par\pard\li613
\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {comunicacin verbal de dichas otra
s deficiencias a la direccin se ha realizado en el }\par\pard\li613\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {transcurso de tales discusiones. Por cons
iguiente, no es necesario realizar una }\par\pard\li613\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {comunicacin formal posterior. }\par\pard\li13\ri0\sl213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex10
0 {A24. Si, en un periodo anterior, el auditor ha comunicado a la direccin defi
ciencias en el }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {c
ontrol interno que no sean significativas, y la direccin ha decidido no
corregirlas }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {po
r razones de coste o de otro tipo, no es necesario que el auditor
repita la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {comun
icacin en el periodo actual. Tampoco se requiere que el auditor repita
la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin sob
re dichas deficiencias si anteriormente ya han sido comunicadas a la }\par\pard\
li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {direccin por otras partes,
por ejemplo, por auditores internos o por las autoridades }\par\pard\l
i613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reguladoras. No obstante, pu
ede ser adecuado que el auditor vuelva a comunicar esas }\par\pard\li613\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {otras deficiencias si ha habido un
cambio en la direccin, o en el caso de que el }\par\pard\li613\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {auditor haya obtenido nueva informacin q
ue modifique el conocimiento que el }\par\pard\li613\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {auditor o la direccin tenan anteriormente con respect
o a dichas deficiencias. No }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {obstante, el hecho de que la direccin no corrija esas otras defic

iencias en el control }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale

x100 {interno que le fueron comunicadas con anterioridad puede convertirse
en una }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {deficien
cia significativa que requiera ser comunicada a los responsables del gobierno }\
par\pard\li613\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {de }\par\pard\li0\
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f0\charscalex100 {NIA 250, \uc1\u8220XConsideracin de las disposiciones legales y
reglamentarias en la auditora de estados financieros\uc1\u8221X, }\par\pard\li26
6\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {apartados 22-28.}\par\pard\li13
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rscalex100 {La NIA 240, \uc1\u8220XResponsabilidades del auditor en la auditora d
e estados financieros con respecto al fraude\uc1\u8221X, apartado }\par\pard\li2
66\ri0\sl-200\slmult0 \fs14\cf0\f0\charscalex100 {41.}\par\pard\sect\sectd\sbkno
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ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN DE LAS DEFICIENCIAS EN
EL CONTROL INTERNO A LOS RESPONSABLES DEL }\par\pard\li2000\ri0\sl-240\slmult0
\fs12\cf0\f0\charscalex100 {GOBIERNO Y A LA DIRECCIN DE LA ENTIDAD }\par\pard\li6
13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-320\slmult0 \fs18\cf0\f0\c
harscalex100 {la entidad. La determinacin de si ste es el caso la har e
l auditor ejerciendo su }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {juicio a la luz de las circunstancias. }\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A25.
En algunas circunstancias, los responsables del gobierno de la entidad pueden
desear }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {ser inf
ormados de los detalles de las otras deficiencias en el control intern
o que el }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {audit
or haya comunicado a la direccin, o que se les informe brevemente de
la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {naturaleza
de dichas otras deficiencias. El auditor, por su parte, puede considera
r }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {adecuado info
rmar a los responsables del gobierno de la entidad de que ha }\par\par
d\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {comunicado estas otras de
ficiencias a la direccin. En cualquiera de los dos casos, el }\par\pard\li613\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor puede informar verbalmente o
por escrito a los responsables del gobierno de }\par\pard\li613\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {la entidad, segn proceda. }\par\pard\li13\ri0\sl213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex10
0 {A26. La NIA 260 contiene consideraciones relevantes con respecto a la comun
icacin con }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los r
esponsables del gobierno de la entidad cuando todos ellos participan en
la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {direccin de la
entidad.}{\super \fs12\up3\cf0\f0\charscalex100 {11}}\par\pard\li13\ri0\sl-213\
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{Consideraciones especficas para entidades del sector pblico}\i0 \fs20\cf0\f0\char
scalex100\b { (}\b0 \fs18\cf0\f0\charscalex100 {Ref: Apartados 9-10)}\par\pard\l
i13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\c
harscalex100 {A27. Los auditores del sector pblico pueden tener responsab
ilidades adicionales de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {comunicar deficiencias en el control interno identificadas durante la
realizacin de la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
auditora, de un modo y con un grado de detalle no previstos en la presente NLA, a
s }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {como a tercer
os igualmente no previstos en la presente NIA. Por ejemplo, las }\par\p
ard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {deficiencias significat
ivas pueden tener que comunicarse al Parlamento u otro rgano }\par\pard\li613\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de gobierno. Las disposiciones legal
es, reglamentarias u otras disposiciones tambin }\par\pard\li613\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {pueden exigir que los auditores del sector pblico
informen de las deficiencias en el }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {control interno, con independencia de la significativida
d de los posibles efectos de }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {dichas deficiencias. }\par\pard\li613\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li613\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Adems, la le
gislacin puede requerir que los auditores del sector pblico informen}\par\pa
rd\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sobre cuestiones relac
ionadas con el control interno que van ms all de las }\par\pard\li613\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {deficiencias en el control interno cu
ya comunicacin requiere esta NIA; por ejemplo, }\par\pard\li613\ri0\sl-226\slmult
0 \fs16\cf0\f0\charscalex100 {controles relacionados con el cumplimiento de disp
osiciones legales, reglamentarias o }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf
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f0\charscalex100\i {Contenido de la comunicacin escrita de deficiencias significa

tivas}\i0 \par\pard\li13\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {en el
control interno}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 11)}\par\pard\li
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arscalex100 {A28. Para explicar los posibles efectos de las deficiencia
s significativas, no es necesario }\par\pard\li613\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {que el auditor cuantifique dichos efectos. Las defi
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0\charscalex100 {agruparse a efectos de presentacin de la informacin cuando
resulte oportuno }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
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73\slmult0 \fs12\cf0\f0\charscalex100 {COMUNICACIN DE LAS DEFICIENCIAS EN EL CONT

ROL INTERNO A LOS RESPONSABLES DEL }\par\pard\li2000\ri0\sl-253\slmult0 \fs12\cf
0\f0\charscalex100 {GOBIERNO Y A LA DIRECCIN DE LA ENTIDAD }\par\pard\li626\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {decididas o propuestas por la direccin, as como una declaracin relat
iva a si el }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a
uditor ha dado algn paso para verificar si se han implementado las respuestas de
la }\par\pard\li626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {direccin. }\pa
r\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs16\
cf0\f0\charscalex100 {A29. El auditor puede considerar adecuado incluir la sig
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charscalex100 {adicional de la comunicacin: }\par\pard\li626\ri0\sl-213\slmult0 \
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fs16\cf0\f0\charscalex100 {extensos con respecto al control interno, el auditor
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idad no }\par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {era nece
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margtsxn666\margbsxn160\pard\li1160\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1160
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ard\li1160\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100\b {NORMA INTERNACIONAL
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2 }\par\par
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3 }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b
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4 }\par\pard\li0\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100\b {Requerimientos }\b0 \par\pard\li0\ri0\s
l-240\slmult0 \fs20\cf0\f0\charscalex100 {Participacin de miembros clave del equi
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5 }\par\pard\li0\ri0\sl-240\s
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6 }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0
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7-11 }\par\pard\li0\ri0\sl-240\slmult0 \fs
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13 }\pa
r\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {Gua de aplicacin y ot
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charscalex100 {La funcin y el momento de realizacin de la planificacin\uc1\u8230X\u
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uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1
\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X.
A5-A7 }\par\pard\li0\
ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {Actividades de planificacin\uc1\u8
230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230
X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\u
c1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X.
A8-A15 }\par\pard\li
0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {Documentacin\uc1\u8230X\uc1\u823
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uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1\u8230X\uc1
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230X\uc1\u8230X.
A16-A19 }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {Consideraciones adicionales en los encargos }\par\pard\li0\ri0\sl-240\
slmult0 \fs20\cf0\f0\charscalex100 { de auditoria iniciales\uc1\u8230X\uc1\u82
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harscalex100 {personal de la entidad). Si bien estas discusiones ocurren con fre
cuencia, la estrategia }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {global y el plan de auditora son responsabilidad del auditor. Al discutir
las cuestiones }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {i
ncluidas en la estrategia global o en el plan de auditora, hay que poner atencin p
ara }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {no comprome
ter la eficacia de la auditora. Por ejemplo, discutir con la direccin la }\
par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {naturaleza o el
momento de realizacin de procedimientos de auditora detallados }\par\pard\l
i906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {puede comprometer la efic
acia de la auditora, al hacer demasiado predecibles los }\par\pard\li906\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos de auditora. }\par\
pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\
cf0\f0\charscalex100\b {Participacin de miembros clave del equipo del encargo }\b

0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 5)}\par\pard\li306\ri0\sl-213\slmul

t0 \fs18\cf0\par\pard\li306\ri0\sl-226\slmult0 \*\tx906\fs20\cf0\f0\charscalex10
0 {A4. }\tab \fs18\cf0\f0\charscalex100 {La participacin del socio del enca
rgo y de otros miembros clave del equipo del }\par\pard\li906\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {encargo en la planificacin de la auditora
permite utilizar su experiencia y }\par\pard\li906\ri0\sl-240\slmult0 \fs20
\cf0\f0\charscalex100 {conocimientos y, por tanto, mejora la eficacia y
eficiencia del proceso de }\par\pard\li906\ri0\sl-253\slmult0 \fs20\cf0\f0\ch
arscalex100 {planificacin.}{\super \fs12\up3\cf0\f0\charscalex100 {8}}\par\pard\l
i306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0
\charscalex100\b {Actividades preliminares del encargo }\b0 \fs18\cf0\f0\charsca
lex100 {(Ref: Apartado 6)}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li306\ri0\sl-226\slmult0 \*\tx906\fs20\cf0\f0\charscalex100 {A5. }\tab \fs18\cf
0\f0\charscalex100 {La realizacin, al comienzo del encargo de auditora act
ual, de las actividades }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {preliminares del encargo detalladas en el apartado 6 facilita
al auditor la iden-}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {tificacin y la evaluacin de los hechos o las circunstancias que pue
den afectar }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {nega
tivamente a su capacidad para planificar y realizar el encargo de auditora. }\par
\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \*\tx
906\fs20\cf0\f0\charscalex100 {A6. }\tab \fs18\cf0\f0\charscalex100 {La realiz
acin de estas actividades preliminares del encargo permite al auditor }\p
ar\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {planificar un encar
go de auditora de forma que, por ejemplo: }\par\pard\li906\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\u
c1\u8226X}\tab \fs18\cf0\f0\charscalex100 {el auditor mantenga la independencia
y la capacidad necesarias para realizar el }\par\pard\li1266\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {encargo; }\par\pard\li680\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li680\ri0\sl-320
\slmult0 \fs12\cf0\f0\charscalex100 {8 La NIA 315, apartado 10, establece
los requerimientos y proporciona orientaciones sobre la discusin del }\p
ar\pard\li680\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {equipo del encarg
o sobre la exposicin a incorrecciones materiales de los estados financi
eros de la entidad. La }\par\pard\li680\ri0\sl-173\slmult0 \fs12\cf0\f0\char
scalex100 {NIA 240, \uc1\u8220XResponsabilidades del auditor en la auditora de
estados financieros con respecto al fraude\uc1\u8221X, apartado }\par\pard\li
680\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {15, proporciona orientacion
es sobre el nfasis puesto durante esta discusin en la exposicin de los
estados }\par\pard\li680\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {financi
eros de la entidad a una incorreccin material debida a fraude.}\par\pard\sect\sec
td\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3546\
colsr-0\colno2\colw4386\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-160\slmult0 \fs16\cf0\f0\chars
calex100\b \i {NIA 300 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-133\slmult0 \fs1
4\cf0\f0\charscalex100 {322 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600
\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn
666\margrsxn133\margtsxn666\margbsxn186\pard\li1653\ri0\sl-226\slmult0 \fs12\cf0
\f0\charscalex100 {PLANIFICACIN DE LA AUDITORA DE ESTADOS FINANCIEROS}\par\pard\li
906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li906\ri0\sl-346\slmult0 \*\tx1253\fs20\cf0\f0\charscalex100 {\uc1\u8226X}
\tab \fs18\cf0\f0\charscalex100 {no haya cuestiones relativas a la integridad de
la direccin que puedan afectar a }\par\pard\li1266\ri0\sl-253\slmult0 \fs18\cf0\
f0\charscalex100 {la disposicin del auditor para continuar con el encargo; }\par\
pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1
253\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {no
se produzcan malentendidos con el cliente con respecto a los trminos del
}\par\pard\li1266\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {encargo. }\par

\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \*\tx

920\fs20\cf0\f0\charscalex100 {A7. }\tab \fs18\cf0\f0\charscalex100 {La consid
eracin por el auditor de la continuidad de los clientes y de los re-}\
par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {querimientos de t
ica aplicables, incluidos los relativos a la independencia, tiene }\par\
pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {lugar a lo largo d
e todo el encargo de auditora, a medida que se producen}\par\pard\li920
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {condiciones y cambios en las
circunstancias. La aplicacin de procedimientos }\par\pard\li920\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {iniciales relativos tanto a la continuidad
de los clientes como a la evaluacin de los }\par\pard\li920\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {requerimientos de tica aplicables (incluidos
los relativos a la independencia) al }\par\pard\li920\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {comienzo del encargo de auditora actual requiere que s
e hayan completado antes de }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {realizar otras actividades significativas del encargo de auditora act
ual. Con respecto }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{a encargos de auditora recurrentes, dichos procedimientos iniciales a
menudo se }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {produ
cen poco despus de (o enlazando con) la finalizacin de la auditora anterior. }\par\
pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-213\slmult0 \fs18\
cf0\f0\charscalex100\b {Actividades de planificacin }\b0 \par\pard\li320\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex10
0\i {La estrategia global de auditora}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apar
tados 7-8)}\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-24
0\slmult0 \*\tx920\fs18\cf0\f0\charscalex100 {A8. }\tab \fs16\cf0\f0\charscalex
100 {El proceso del establecimiento de la estrategia global de auditora facilita
al auditor la }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de
terminacin despus de haber finalizado sus procedimientos de valoracin del }
\par\pard\li920\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {riesgo, de cuesti
ones como las siguientes: }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li906\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs18\cf0\f0\charscalex100 {los recursos a emplear en reas de auditora especficas,
tales como la asignacin}\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {de miembros del equipo con la adecuada experiencia para las reas
de riesgo}\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {elev
ado o la intervencin de expertos en cuestiones complejas; }\par\pard\li906\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1253\fs18\cf0\f0\c
harscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {la cantidad de recu
rsos a asignar a reas de auditora especficas, tal como el }\par\pard\li12
66\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {nmero de miembros del equip
o asignados a la observacin del recuento de }\par\pard\li1266\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {existencias en centros de trabajo que res
ulten materiales, la extensin de la }\par\pard\li1266\ri0\sl-240\slmult0 \fs14
\cf0\f0\charscalex100 {revisin del trabajo de otros auditores en el caso
de auditoras de grupos o las }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {horas del presupuesto de auditora que se asignan a las reas de
riesgo elevado; }\par\pard\li906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0
\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\
f0\charscalex100 {el momento en que van a emplearse dichos recursos; por
ejemplo en una fase }\par\pard\li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charsca
lex100 {intermedia de la auditora o en fechas de corte clave; y }\par\pard\li906\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1266\fs20\cf
0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {el modo en que
se gestionan, dirigen y supervisan dichos recursos; por ejemplo, }\par\pard\li12
66\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el momento en que se esper
a que se celebren las reuniones informativas y de }\par\pard\li1266\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {conclusiones del equipo, la forma prev
ista de las revisiones }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn666\margrsxn133\cols2\colno1\colw6480\colsr-0\colno2\colw1453\pard\li3560\ri

0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard

\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex
100 {323}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\ch
arscalex100\b \i {NIA 300 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsx
n13600\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\ma
rglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1626\ri0\sl-213\slmult0 \fs
12\cf0\f0\charscalex100 {PLANIFICACIN DE LA AUDITORA DE ESTADOS FINANCIEROS }\par\
pard\li1266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1266\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li1266\ri0\sl-320\slmult0 \fs18\cf0\f0\charscalex100 {del socio
y del gerente del encargo (dentro o fuera de la entidad), y si se van a }\par\p
ard\li1266\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {llevar a cabo revision
es de control de calidad del encargo. }\par\pard\li333\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li333\ri0\sl-200\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {A9. }
\tab \fs18\cf0\f0\charscalex100 {En el anexo se enumeran ejemplos de aspect
os a tener en cuenta al establecer la }\par\pard\li933\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {estrategia global de auditora. }\par\pard\li333\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-186\slmult0 \fs16\cf0\f0\charscale
x100 {A10. Una vez establecida la estrategia global, se puede desarrol
lar un plan de auditora }\par\pard\li933\ri0\sl-253\slmult0 \fs18\cf0\f0\chars
calex100 {para tratar las diversas cuestiones identificadas en dicha estr
ategia, teniendo en}\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {cuenta la necesidad de alcanzar los objetivos de la auditora mediant
e la utilizacin}\par\pard\li933\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {e
ficiente de los recursos del auditor. El establecimiento de la estrate
gia global de }\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
auditora y del plan de auditora detallado no son procesos necesariamente }
\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {diferenciados o s
ecuenciales, sino que estn estrechamente interrelacionados, debido}\par\pard\li93
3\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {a que los cambios en uno pueden
dar lugar a cambios consiguientes en el otro. }\par\pard\li333\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Consi
deraciones especficas para entidades de pequea dimensin }\par\pard\li333\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100
{A11. En el caso de auditoras de entidades de pequea dimensin, un equipo de audit
ora }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {muy pequeo p
uede realizar toda la auditora. En muchas auditoras de este tipo de }\par\pa
rd\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidades interviene e
l socio del encargo (que puede ser un profesional ejerciente }\par\pard\
li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {individual) con un miembro
del equipo del encargo (o sin ninguno). Con un equipo }\par\pard\li933\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {pequeo, es ms fcil la coordinac
in y comunicacin entre sus miembros. El }\par\pard\li933\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {establecimiento de la estrategia global de auditora, e
n el caso de la auditora de una }\par\pard\li933\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {entidad de pequea dimensin, no tiene que ser un ejercicio complejo
o llevar mucho}\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {ti
empo; vara de acuerdo con la dimensin de la entidad, la complejidad de l
a }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora y la
dimensin del equipo del encargo. Por ejemplo, un breve memorando }\par\pard
\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {preparado al finalizar la
auditora anterior, basado en una revisin de los papeles de }\par\pard\li933\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {trabajo y que destaque las cuestio
nes identificadas en la auditora recin finalizada, }\par\pard\li933\ri0\sl-240

\slmult0 \fs18\cf0\f0\charscalex100 {actualizado mediante discusiones con el

propietario-gerente, puede servir como es-}\par\pard\li933\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {trategia de auditora documentada para el enc
argo de auditora actual si cubre las }\par\pard\li933\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {cuestiones que se sealan en el apartado 8. }\par\pard\l
i333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-213\slmult0 \fs16\cf0\f0
\charscalex100\i {El plan de auditora}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apar
tado 9)}\par\pard\li333\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li333\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {A12.
El plan de auditora es ms detallad
o que la estrategia global en la medida en que }\par\pard\li933\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {incluye la naturaleza, el momento de reali
zacin y la extensin de los procedimientos }\par\pard\li933\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {de auditora que van a aplicar los miembros del equipo del
encargo. La planificacin }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {de estos procedimientos tiene lugar en el transcurso de la auditora, a m
edida que se }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {des
arrolla el plan de auditora para el encargo. Por ejemplo, la planifica
cin de los }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {proc
edimientos de valoracin del riesgo por el auditor tiene lugar al inicio
de la }\par\pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora
. Sin embargo, la planificacin de la naturaleza, el momento de realizacin y }\par\
pard\li933\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la extensin de proced
imientos de auditora posteriores especficos depende del }\par\pard\li933\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {resultado de los procedimientos }\pa
r\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\c
olno1\colw3573\colsr-0\colno2\colw4360\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl
-333\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 300 }\b0 \i0 \par\column\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
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cf0\f0\charscalex100 {ende, la planificacin resultante de la naturaleza, e
l momento de realizacin y la }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0
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INANCIEROS }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213
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nes relativas a la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
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tos casos, el socio del encargo, al haber realizado personalmente todos }\par\pa
rd\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los aspectos del trab
ajo, conocer todas las cuestiones que resulten materiales. }\par\pard\li613
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obre la adecuacin de los juicios realizados en el }\par\pard\li613\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {transcurso de la auditora puede pres
entar problemas prcticos cuando es la misma }\par\pard\li613\ri0\sl-240\slm
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urren aspectos complejos o inusuales }\par\pard\li613\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {y la auditora la realiza un profesional ejerciente individua
l, es aconsejable consultar }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {a otros auditores experimentados o a la organizacin profesional del a
uditor. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\sl
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y para }\par\pard\li613\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {comunica
r las cuestiones significativas al equipo del encargo. Por ejemplo, el auditor }
\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {puede resumir la
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s con el alcance global, el momento de realizacin y }\par\pard\li613\ri0\sl-240\s
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raleza, el momento }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
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iesgo}\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {planificado
s, as como de los procedimientos de auditora posteriores relativos a las }
\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {afirmaciones en r
espuesta a los riesgos valorados. Asimismo, sirve como registro de }\par\pard\li

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los procedimientos de auditora que puede revisarse y }\par\pard\li613\ri0
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l auditor puede utilizar programas de auditora }\par\pard\li613\ri0\sl-240\
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finalizacin de auditora adaptados segn }\par\pard\li613\ri0\sl-226\slmult0 \fs1
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ignificativos, as como la estrategia }\par\pard\li613\ri0\sl-240\slmult0 \fs1
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que se }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {adapten
a las circunstancias del encargo, incluidas las valoraciones del riesg
o por }\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {parte del
auditor. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
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i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A20. El propsito y el objetivo de
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: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-200\slmult
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sus }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {papeles de
trabajo, salvo que las disposiciones legales o reglamentarias lo }\par\
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la comunicacin de estas }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc

alex100 {cuestiones a los responsables del gobierno de la entidad y el modo en q
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rscalex100\b {Consideraciones en el establecimiento de la estrategia global de a
uditora }\b0 \par\pard\li40\ri0\sl-293\slmult0 \fs16\cf0\f0\charscalex100 {Este a
nexo proporciona ejemplos de cuestiones que el auditor puede considerar al estab
lecer }\par\pard\li40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la estrateg
ia global de auditora. Muchas de estas cuestiones tambin influirn en su plan de }\p
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osos encargos. Aunque algunas de las cuestiones mencionadas a }\par\pard
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eridas por otras NIA, no todas ellas son aplicables a todos los }\par\p
ard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {encargos de auditora, y a
dems la lista no es exhaustiva. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\
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nformacin financiera sujeta a auditora, incluida la necesaria conciliacin co
n otros }\par\pard\li400\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {marcos d
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charscalex100 {exigidos por las autoridades reguladoras del sector. }\par\pard\l
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\li53\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100\b {Alcance de esta NIA }\b0
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols
2\colno1\colw626\colsr-0\colno2\colw7440\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li53\ri0\sl-200\slmult0 \fs20\cf0\f0\charscalex100 {1.}\par\column\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\c
harscalex100 {Esta Norma Internacional de Auditora (NIA) trata de la responsabili
dad que tiene el }\par\pard\li26\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {
auditor de identificar y valorar los riesgos de incorreccin material en
los estados }\par\pard\li26\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {fina
ncieros, mediante el conocimiento de la entidad y de su entorno, inclui
do el }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {control in
terno de la entidad. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
xn533\margrsxn133\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-25
3\slmult0 \fs18\cf0\f0\charscalex100\b {Fecha de entrada en vigor }\b0 \par\pard
\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\
colw653\colsr-0\colno2\colw7413\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li53\ri0\sl-186\slmult0 \fs20\cf0\f0\charscalex100 {2.}\par\column\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex
100 {Esta NIA es aplicable a las auditoras de estados financieros corre
spondientes a }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {per
iodos iniciados a partir del 15 de diciembre de 2009. }\par\pard\sect\sectd\sbkn
one\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\li53\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li53\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\b {Objetiv
o }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn1
33\cols2\colno1\colw640\colsr-0\colno2\colw7426\pard\li53\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li53\ri0\sl-173\slmult0 \fs20\cf0\f0\charscalex100 {3.}\par\colu
mn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs18\c
f0\f0\charscalex100 {El objetivo del auditor es identificar y valorar lo

s riesgos de incorreccin material, }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf

0\f0\charscalex100 {debida a fraude o error, tanto en los estados finan
cieros como en las afirmaciones, }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {mediante el conocimiento de la entidad y de su entorno, inclu
ido su control interno, }\par\pard\li13\ri0\sl-226\slmult0 \fs16\cf0\f0\charscal
ex100 {con la finalidad de proporcionar una base para el diseo y la imp
lementacin de }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {resp
uestas a los riesgos valorados de incorreccin material. }\par\pard\sect\sectd\sbk
none\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\li53\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li53\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\b {Defini
ciones }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\marg
rsxn133\cols2\colno1\colw640\colsr-0\colno2\colw7426\pard\li53\ri0\sl-373\slmult
0 \fs20\cf0\f0\charscalex100 {4.}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315 }
\b0 \i0 \par\column\pard\li0\ri0\sl-373\slmult0 \fs16\cf0\f0\charscalex100 {A e
fectos de las NIA, los siguientes trminos tienen los significados que
figuran a }\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {continu
acin: }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmul
t0 \*\tx346\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Afir
maciones: manifestaciones de la direccin, explcitas o no, incluidas en los }
\par\pard\li346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados financier
os y tenidas en cuenta por el auditor al considerar los distintos }\par\pard\li3
46\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tipos de incorrecciones que pu
eden existir. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl266\slmult0 \*\tx346\fs18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex
100 {Riesgo de negocio: riesgo derivado de condiciones, hechos, circunst
ancias, }\par\pard\li346\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {acciones
u omisiones significativos que podran afectar negativamente a la }\par\pa
rd\li346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {capacidad de la entidad
para conseguir sus objetivos y ejecutar sus estrategias o }\par\pard\li346\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {derivado del establecimiento de objeti
vos y estrategias inadecuados. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li13\ri0\sl-266\slmult0 \*\tx346\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\
cf0\f0\charscalex100 {Control interno: el proceso diseado, implementado y
mantenido por los }\par\pard\li346\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex1
00 {responsables del gobierno de la entidad, la direccin y otro personal
, con la }\par\pard\li346\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {finali
dad de proporcionar una seguridad razonable sobre la consecucin de los }\
par\pard\li346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivos de la
entidad relativos a la fiabilidad de la informacin financiera, la }\par\par
d\li346\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {eficacia y eficiencia
de las operaciones, as como sobre el cumplimiento de las }\par\pard\li346\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {disposiciones legales y reglament
arias aplicables. El }\par\pard\li2626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2
626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2626\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li2626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2626\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li2626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2626\ri0\sl-213\

slmult0 \fs18\cf0\par\pard\li2626\ri0\sl-200\slmult0 \fs14\cf0\f0\charscalex100

{334}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133
\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn
666\margbsxn200\pard\li933\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {IDENTI
FICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1386\ri0\sl
-226\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD
Y DE SU ENTORNO }\par\pard\li960\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li960\ri0
\sl-306\slmult0 \fs18\cf0\f0\charscalex100 {trmino \uc1\u8220Xcontroles\uc1\u822
1X se refiere a cualquier aspecto relativo a uno o ms }\par\pard\li960\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {componentes del control interno.
}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\slmult0
\*\tx960\fs20\cf0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {Procedi
mientos de valoracin del riesgo: procedimientos de auditora aplicados }\par
\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {para obtener conoci
miento sobre la entidad y su entorno, incluido su control }\par\pard\li960
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {interno, con el objetivo de
identificar y valorar los riesgos de incorreccin}\par\pard\li960\ri0\sl-253
\slmult0 \fs16\cf0\f0\charscalex100 {material, debida a fraude o error, ta
nto en los estados financieros como en las }\par\pard\li960\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {afirmaciones concretas contenidas en stos. }\par\
pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx9
60\fs18\cf0\f0\charscalex100 {(e)}\tab \fs16\cf0\f0\charscalex100 {Riesgo signif
icativo: riesgo identificado y valorado de incorreccin material que, }\par\pard\l
i960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a juicio del auditor, requie
re una consideracin especial en la auditora. }\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100\b {Requerimien
tos }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100\b {Procedimientos de valoracin del riesgo y activi
dades relacionadas }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn560\margrsxn133\cols2\colno1\colw586\colsr-0\colno2\colw7453\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex10
0 {5.}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs18\cf0\f0\charscalex100 {6
.}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {7.}\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100 {8.}\p
ar\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0
\fs18\cf0\f0\charscalex100 {El auditor aplicar procedimientos de valoracin del rie
sgo con el fin de disponer de }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {una base para identificar y valorar los riesgos de incorreccin mater
ial en los estados }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{financieros y en las afirmaciones. No obstante, los procedimientos de valoracin
del }\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {riesgo por s
solos no proporcionan evidencia de auditora suficiente y adecuada en la }\par\par
d\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que basar la opinin de audi
tora. (Ref: Apartados Al-A5) }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li13\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Los procedimientos de valo
racin del riesgo incluirn los siguientes: }\par\pard\li13\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li13\ri0\sl-240\slmult0 \*\tx373\fs18\cf0\f0\charscalex100 {(a)}\t
ab \fs14\cf0\f0\charscalex100 {Indagaciones ante la direccin y ante otras pe
rsonas de la entidad que, a juicio }\par\pard\li373\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {del auditor, puedan disponer de informacin que pueda faci

litar la identificacin }\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale

x100 {de los riesgos de incorreccin material, debida a fraude o error. (Ref: Apa
rtado }\par\pard\li373\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {A6). }\par
\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmult0 \*\tx37
3\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {Procedimientos
analticos (Ref: Apartados A7-A10) }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li13\ri0\sl-240\slmult0 \*\tx373\fs20\cf0\f0\charscalex100 {(c)}\tab \fs
18\cf0\f0\charscalex100 {Observacin e inspeccin. (Ref: Apartado Al 1) }\par\pard\l
i13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {El auditor considerar si la informacin obtenida durante el proceso d
e aceptacin y }\par\pard\li13\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {cont
inuidad del cliente realizado por el auditor es relevante para identificar riesg
os de }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorreccin
material. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-280\
slmult0 \fs16\cf0\f0\charscalex100 {Si el socio del encargo ha realizado otros e
ncargos para la entidad, considerar si la }\par\pard\li13\ri0\sl-253\slmult0 \fs1
8\cf0\f0\charscalex100 {informacin obtenida es relevante para identificar riesgos
de incorreccin material. }\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26
80\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2680\ri0\sl-160\slmult0 \*\tx5613\fs1
4\cf0\f0\charscalex100 {335 }\tab \fs16\cf0\f0\charscalex100\b \i {NIA 315 }\b0
\i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\
pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\margtsxn6
66\margbsxn186\cols2\colno1\colw613\colsr-0\colno2\colw7413\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1
3\ri0\sl-160\slmult0 \fs20\cf0\f0\charscalex100 {9.}\par\column\pard\li320\ri0\s
l-266\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS
DE INCORRECCIN MATERIAL }\par\pard\li773\ri0\sl-240\slmult0 \fs12\cf0\f0\charsca
lex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs18\cf0\f0\charscal
ex100 {Cuando el auditor tenga la intencin de utilizar informacin obtenida
de su }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {experienc
ia anterior con la entidad y de procedimientos de auditora aplicados en
}\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {auditoras anterior
es, determinar si se han producido cambios desde la anterior }\par\pard\l
i0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora que puedan afectar a s
u relevancia para la auditora actual. (Ref: Apartados }\par\pard\li0\ri0\sl-253\s
lmult0 \fs18\cf0\f0\charscalex100 {A12-A13) }\par\pard\sect\sectd\sbknone\pgwsxn
8733\pghsxn13600\marglsxn573\margrsxn133\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li13\ri0\sl-200\slmult0 \*\tx586\fs20\cf0\f0\charscalex100 {10.}\tab \f
s18\cf0\f0\charscalex100 {El socio del encargo y otros miembros clave del equipo
discutirn la probabilidad de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {que en los estados financieros de la entidad existan incorrec
ciones materiales, y la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {aplicacin del marco de informacin financiera aplicable a los hec
hos y }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {circunsta
ncias de la entidad. El socio del encargo determinar las cuestiones qu
e }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {deben ser com
unicadas a los miembros del equipo que no participaron en la }\par\pard\
li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {discusin. (Ref: Apartados A1
4-A16) }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slm
ult0 \fs18\cf0\f0\charscalex100\b {E1 conocimiento requerido de la entidad }\b0
\fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex100\b {su entorno, incluid
o su control interno }\b0 \par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {La entidad y su entorno}\i0
\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \*

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, as como otros factores externos, }\par\pard\li973\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {incluido el marco de informacin financiera aplicable.
(Ref: Apartados Al 7-}\par\pard\li973\ri0\sl-253\slmult0 \fs20\cf0\f0\chars
calex100 {A22) }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\
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ierno y propiedad; }\par\pard\li973\ri0\sl-293\slmult0 \*\tx1453\fs18\cf0\f0\cha
rscalex100 {(iii)}\tab \fs16\cf0\f0\charscalex100 {los tipos de inversiones
que la entidad realiza o tiene previsto realizar, }\par\pard\li1453\ri0\sl
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con cometido especial; y }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
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financia para }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
permitir al auditor comprender los tipos de transacciones, saldos }\par\
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in a revelar que se espera encontrar en los estados }\par\pard\li1453\ri0
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dades y congruentes con el marco de }\par\pard\li973\ri0\sl-240\slmult0 \fs
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}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A36-A41) }\par\p
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dicho riesgo, el auditor obtendr conocimiento del motivo por el }\par\pa
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lo identific, y evaluar si dicho proceso es adecuado en esas }\par\pard\li640\ri0
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cio relacionados, relevante para la informacin financiera, incluidas las }\
par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {siguientes reas: }\
par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*
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par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-306\slmult0 \*
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mediante los que dichas transacciones se inician, se }\par\pard\li960\ri
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en caso necesario, se trasladan al libro mayor }\par\pard\li960\ri0\sl-240\slmu
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e los estados financieros que son utilizados para iniciar, }\par\pard\li9
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cciones e informar sobre ellas; esto incluye la co-}\par\pard\li960\ri0\
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odo en que la informacin se traslada }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf
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electrnicos;. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\s
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diciones, }\par\pard\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {distin
tos de las transacciones, significativos para los estados financieros; }\par\par
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as las estimaciones contables y la informacin a }\par\pard\li960\ri0\sl-240\slmul
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slmult0 \fs20\cf0\f0\charscalex100 {significativas relacionadas con dicha inf
ormacin financiera, incluidas: (Ref: }\par\pard\li600\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {Apartados A86-A87) }\par\pard\li600\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li600\ri0\sl-186\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(a)
}\tab \fs18\cf0\f0\charscalex100 {comunicaciones entre la direccin y los responsa
bles del gobierno de la entidad; }\par\pard\li960\ri0\sl-266\slmult0 \fs20\cf0\f
0\charscalex100 {y }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\
ri0\sl-213\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(b)}\tab \fs20\cf0\f0\cha
rscalex100 {comunicaciones externas, tales como las realizadas con las aut
oridades }\par\pard\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {regulad
oras. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult
0 \fs18\cf0\f0\charscalex100 {Actividades de control relevantes para la auditora
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\t
x600\fs20\cf0\f0\charscalex100 {20.}\tab \fs18\cf0\f0\charscalex100 {El auditor
obtendr conocimiento de las actividades de control relevantes para la
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora, que s
ern aquellas que, a su juicio, es necesario conocer para valorar los }\p
ar\pard\li600\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {riesgos de incorr
eccin material en las afirmaciones y para disear los }\par\pard\li600\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {procedimientos de auditora posteriore
s que respondan a los riesgos valorados. Una }\par\pard\li600\ri0\sl-253\s
lmult0 \fs18\cf0\f0\charscalex100 {auditora no requiere el conocimiento de todas
las actividades de control relacionadas }\par\pard\li600\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {con cada tipo significativo de transaccin, de saldo
contable y de informacin a }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {revelar en los estados financieros o con cada afirmacin correspond
iente a ellos. (Ref: }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {Apartados A88-A94) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\mar

glsxn573\margrsxn133\cols2\colno1\colw6160\colsr-0\colno2\colw1866\pard\li3253\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li3253\ri0\sl-146\slmult0 \fs14\cf0\f0\charscalex100 {339
}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\
b \i {NIA 315 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margl
sxn573\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\ma
rgrsxn133\margtsxn666\margbsxn186\pard\li946\ri0\sl-293\slmult0 \fs12\cf0\f0\cha
rscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\
pard\li1400\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIE
NTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li13\ri0\sl-253\slmult0 \*\tx613\fs20\cf0\f0\charscalex100 {21.}\tab \fs
18\cf0\f0\charscalex100 {Para llegar a conocer las actividades de control
de la entidad, el auditor obtendr }\par\pard\li613\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {conocimiento del modo en que la entidad ha respondido a
los riesgos derivados de las }\par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\ch
arscalex100 {TI. (Ref: Apartados A95-A97) }\par\pard\li13\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Seguimiento
de los controles }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\
sl-240\slmult0 \*\tx613\fs18\cf0\f0\charscalex100 {22.}\tab \fs16\cf0\f0\charsca
lex100 {El auditor obtendr conocimiento de las principales actividades que la ent
idad lleva a }\par\pard\li613\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {cab
o para realizar un seguimiento del control interno relativo a la inform
acin }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financiera,
incluidas las actividades de control interno relevantes para la auditora, y }\par
\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {del modo en que la
entidad inicia medidas correctoras de las deficiencias en sus }\par\pard
\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {controles. (Ref: Apartados
A98-A100) }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213
\slmult0 \*\tx613\fs18\cf0\f0\charscalex100 {23.}\tab \fs16\cf0\f0\charscalex100
{Si la entidad cuenta con una funcin de auditora interna,}{\super \fs10\up3
\cf0\f0\charscalex100 {1}}\fs16\cf0\f0\charscalex100 { el auditor, con el fi
n de }\par\pard\li613\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {determinar
si la funcin de auditora interna puede ser relevante para la auditora,
}\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {obtendr conocimie
nto de lo siguiente: }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li61
3\ri0\sl-200\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\c
harscalex100 {la naturaleza de las responsabilidades de la funcin de auditora inte
rna y el }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {modo en
que se integra en la estructura organizativa de la entidad; y }\par\pard\li613\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx973\fs20\cf0
\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {las actividades que han
sido o que sern realizadas por la funcin de auditora }\par\pard\li973\ri0\sl-226\sl
mult0 \fs18\cf0\f0\charscalex100 {interna. (Ref: Apartados A101-A103) }\par\pard
\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \*\tx613\fs1
8\cf0\f0\charscalex100 {24.}\tab \fs16\cf0\f0\charscalex100 {El auditor obtend
r conocimiento de las fuentes de informacin utilizadas en las }\par\pard\l
i613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {actividades de seguimiento
realizadas por la entidad y la base de la direccin para }\par\pard\li6
13\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {considerar que dicha informacin
es suficientemente fiable para dicha finalidad. (Ref: }\par\pard\li613\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {Apartado A104) }\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b
{Identificacin y valoracin de los riesgos de incorreccin material }\b0 \par\pard\l
i13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-266\slmult0 \*\tx613\fs20\
cf0\f0\charscalex100 {25.}\tab \fs18\cf0\f0\charscalex100 {El auditor identifica

r y valorar los riesgos de incorreccin material en: }\par\pard\li613\ri0\sl-213\slm

ult0 \fs18\cf0\par\pard\li613\ri0\sl-253\slmult0 \*\tx986\fs20\cf0\f0\charscalex
100 {(a)}\tab \fs18\cf0\f0\charscalex100 {los estados financieros; y (Ref: Apart
ados A105-A108) }\par\pard\li613\ri0\sl-306\slmult0 \*\tx973\fs20\cf0\f0\charsca
lex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {las afirmaciones sobre tipos de tra
nsacciones, saldos contables e informacin a }\par\pard\li973\ri0\sl-253\slmult0 \
fs18\cf0\f0\charscalex100 {revelar (Ref: Apartados A109-A113) }\par\pard\li613\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-226\slmult0 \fs16\cf0\f0\chars
calex100 {que le proporcionen una base para el diseo y la realizacin de los proced
imientos de }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {audi
tora posteriores. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-186\slmult0 \fs8\cf0\f0\charscalex100 {1}\fs10\cf0\f0\charscalex100
{
El trmino \uc1\u8220Xfuncin de auditora interna\uc1\u8221X se define en la NI
A 610, \uc1\u8220XUtilizacin del trabajo de los auditores internos\uc1\u8221X, }\
par\pard\li280\ri0\sl-186\slmult0 \fs10\cf0\f0\charscalex100 {apartado 7(a) co
mo: \uc1\u8220XActividad de evaluacin establecida o prestada a la entida
d como un servicio. Sus funciones }\par\pard\li280\ri0\sl-186\slmult0 \fs12
\cf0\f0\charscalex100 {incluyen, entre otras, el examen, la evaluacin y el seguim
iento de la adecuacin y eficacia del control interno\uc1\u8221X.}\par\pard\sect\s
ectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\cols2\colno1\colw328
0\colsr-0\colno2\colw4760\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charscale
x100\b \i {NIA 315 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs14\cf
0\f0\charscalex100 {340}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn586\m
argrsxn133\margtsxn666\margbsxn200\pard\li906\ri0\sl-280\slmult0 \fs12\cf0\f0\ch
arscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par
\pard\li1360\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMI
ENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-226\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {26.}\tab \fs1
8\cf0\f0\charscalex100 {Con esta finalidad, el auditor: }\par\pard\li600\ri0\sl213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-240\slmult0 \*\tx960\fs20\cf0\f0\cha
rscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {identificar los riesgos a travs d
el proceso de conocimiento de la entidad y de }\par\pard\li960\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {su entorno, incluidos los controles relevantes
relacionados con los riesgos, y }\par\pard\li960\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {mediante la consideracin de los tipos de transacciones
, saldos contables e }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {informacin a revelar en los estados financieros; (Ref: Apartados Al 14-A1
15) }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\slmu
lt0 \*\tx946\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {val
orar los riesgos identificados y evaluar si se relacionan de modo ge-}\p
ar\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {neralizado con los
estados financieros en su conjunto y si pueden afectar a }\par\pard\li96
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {muchas afirmaciones; }\par\pard
\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx946\f
s20\cf0\f0\charscalex100 {(c)}\tab \fs20\cf0\f0\charscalex100 {relacionar los r
iesgos identificados con posibles incorrecciones en las }\par\pard\li960\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {afirmaciones, teniendo en cuenta
los controles relevantes que el auditor tiene }\par\pard\li960\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {intencin de probar; y (Ref: Apartados Al 16Al 18) }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-253\s
lmult0 \*\tx946\fs20\cf0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {
considerar la probabilidad de que existan incorrecciones, incluida la posibilidad
}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de mltiples inc
orrecciones, y si la incorreccin potencial podra, por su}\par\pard\li960\ri

0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {magnitud, constituir una incorreccin

material. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\s
lmult0 \fs16\cf0\f0\charscalex100\i {Riesgos que requieren una consideracin espec
ial de auditora}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-226\slmult0 \*\tx600\fs18\cf0\f0\charscalex100 {27.}\tab \fs16\cf0\f0\charscal
ex100 {Como parte de la valoracin del riesgo descrita en el apartado 25,
el auditor }\par\pard\li600\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {de
terminar si alguno de los riesgos identificados es, a su juicio, un rie
sgo}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {significativo
. En el ejercicio de dicho juicio, el auditor excluir los efectos de
los }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {controles id
entificados relacionados con el riesgo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-266\slmult0 \*\tx600\fs18\cf0\f0\charscalex100 {28.}\tab
\fs16\cf0\f0\charscalex100 {Para juzgar los riesgos que son significativos
, el auditor considerar, al menos, lo }\par\pard\li600\ri0\sl-253\slmult0 \
fs20\cf0\f0\charscalex100 {siguiente: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li600\ri0\sl-280\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {(a)}\t
ab \fs18\cf0\f0\charscalex100 {si se trata de un riesgo de fraude; }\par\pard\li
600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-226\slmult0 \*\tx960\fs18
\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {si el riesgo est
relacionado con significativos y recientes acontecimientos }\par\pard\li960\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {econmicos, contables o de otra
naturaleza y, en consecuencia, requiere una }\par\pard\li960\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {atencin especial; }\par\pard\li600\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\slmult0 \*\tx946\fs20\cf0\f0\charscal
ex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {la complejidad de las transacciones;
}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-240\slmult0
\*\tx960\fs20\cf0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {si el
riesgo afecta a transacciones significativas con partes vinculadas; }\par\pard\l
i600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-240\slmult0 \*\tx960\fs1
8\cf0\f0\charscalex100 {(e)}\tab \fs16\cf0\f0\charscalex100 {el grado de subje
tividad de la medida de la informacin financiera relacionada }\par\pard\li960
\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {con el riesgo, en especial aq
uellas mediciones que conllevan un elevado grado}\par\pard\li960\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {de incertidumbre; y }\par\pard\sect\sectd\sb
knone\pgwsxn8733\pghsxn13600\marglsxn586\margrsxn133\cols2\colno1\colw6160\colsr
-0\colno2\colw1853\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li3240\ri0\sl-293\slmult0 \fs14\cf0\f0\charscalex100 {341}\par\column\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs
16\cf0\f0\charscalex100\b \i {NIA 315 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgws
xn8733\pghsxn13600\marglsxn586\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pg
hsxn13600\marglsxn666\margrsxn133\margtsxn666\margbsxn186\pard\li1213\ri0\sl-293
\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE I
NCORRECCIN MATERIAL }\par\pard\li1680\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex1
00 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li920\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-280\slmult0 \*\tx1280\fs20\cf0\f0
\charscalex100 {(f)}\tab \fs16\cf0\f0\charscalex100 {si el riesgo afecta a
transacciones significativas ajenas al curso normal de los }\par\pard\li1
280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {negocios de la entidad, o
que, por otras razones, parecen inusuales. (Ref: }\par\pard\li1280\ri0\sl
-240\slmult0 \fs18\cf0\f0\charscalex100 {Apartados Al 19-A123) }\par\pard\li320\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-266\slmult0 \*\tx920\fs20\cf0
\f0\charscalex100 {29.}\tab \fs18\cf0\f0\charscalex100 {Si el auditor ha det
erminado que existe un riesgo significativo, obtendr cono-}\par\pard\li920\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cimiento de los controles de
la entidad, incluidas las actividades de control, }\par\pard\li920\ri0\sl

-240\slmult0 \fs18\cf0\f0\charscalex100 {correspondientes a dicho riesgo. (Ref:

Apartados A124-A126) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li32
0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100\i {Riesgos para los que los proc
edimientos sustantivos por s solos no proporcionan evidencia }\i0 \par\pard\li320
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {de auditora suficiente y adecua
da}\i0 \par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-266\sl
mult0 \*\tx920\fs18\cf0\f0\charscalex100 {30.}\tab \fs14\cf0\f0\charscalex100 {C
on respecto a ciertos riesgos, el auditor puede juzgar que no es posi
ble o factible }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{obtener evidencia de auditora suficiente y adecuada aplicando nicamente }
\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos su
stantivos. Dichos riesgos pueden estar relacionados con el registro}\par\pard\li
920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {inexacto o incompleto de
tipos de transacciones o saldos contables rutinarios y }\par\pard\li920\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {significativos, cuyas caractersti
cas permiten a menudo un procesamiento muy }\par\pard\li920\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {automatizado con escasa o ninguna intervencin manu
al. En tales casos, los controles }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {de la entidad sobre dichos riesgos son relevantes para
la auditora y el auditor }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {obtendr conocimiento de ellos. (Ref: Apartados A127-A129) }\par\pard\
li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-266\slmult0 \fs16\cf0\f
0\charscalex100\i {Revisin de la valoracin del riesgo}\i0 \par\pard\li320\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-173\slmult0 \*\tx920\fs18\cf0\f0\char
scalex100 {31.}\tab \fs16\cf0\f0\charscalex100 {La valoracin de los riesgos de in
correccin material en las afirmaciones puede variar }\par\pard\li920\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {en el transcurso de la auditora, a medid
a que se obtiene evidencia de auditora }\par\pard\li920\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {adicional. Cuando el auditor haya obtenido evidencia
de auditoria de la aplicacin de }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {procedimientos de auditora posteriores, o bien cuando haya
obtenido nueva }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{informacin, y en uno y otro caso sean incongruentes con la evidencia de
auditora }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sobre
la que el auditor bas inicialmente la valoracin, el auditor revisar la }\
par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {valoracin y modific
ar, en consecuencia, los procedimientos de auditora posteriores }\par\pard\li920\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que hubiera planificado. (Ref: Apa
rtado A130) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl280\slmult0 \fs18\cf0\f0\charscalex100\b {Documentacin }\b0 \par\pard\li320\ri0\s
l-400\slmult0 \*\tx920\fs20\cf0\f0\charscalex100 {32.}\tab \fs18\cf0\f0\charscal
ex100 {El auditor incluir en la documentacin de auditora:}{\super \fs12\up3\cf0\f0\
charscalex100 {2}}\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri
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scalex100 {los resultados de la discusin entre el equipo del encargo, cuando lo r
equiera el }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {apar
tado 10, as como las decisiones significativas que se tomaron; }\par\pard\li920\r
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conocimiento obtenido en relacin con cada uno de los }\par\pard\li1280\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {aspectos de la entidad y de su entorno, det
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00 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1
693\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE L
A ENTIDAD Y DE SU ENTORNO }\par\pard\li1280\ri0\sl-213\slmult0 \fs18\cf0\par\par
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; las fuentes de informacin de las que proviene dicho}\par\pard\li1280\ri
0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {conocimiento; y los procedimientos
de valoracin del riesgo aplicados; }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\
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os financieros y en las }\par\pard\li1280\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {afirmaciones, identificados y valorados de conformidad con lo
requerido en el }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{apartado 25; y. }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\r
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os, respecto}\par\pard\li1280\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {de
los que el auditor ha obtenido conocimiento como resultado de los }\p
ar\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {requerimientos de
los apartados 27-30. (Ref: Apartados A131-A134) }\par\pard\li320\ri0\sl-213\slmu
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anotaciones explicativas }\b0 \par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li320\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Procedimientos de va
loracin del riesgo }\b0 \fs20\cf0\f0\charscalex100 {y }\fs18\cf0\f0\charscalex100
\b {actividades relacionadas }\b0 \par\pard\li320\ri0\sl-200\slmult0 \fs18\cf0\f
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b \fs16\cf0\f0\charscalex100 {La obtencin de conocimiento de la entidad y su ento
rno, incluido el control interno }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {de la entidad (denominado en lo sucesivo \uc1\u8220Xconoc
imiento de la entidad\uc1\u8221X), es un}\par\pard\li920\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {proceso continuo y dinmico de recopilacin, actualizac

in y anlisis de informacin}\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal

ex100 {durante toda la auditora. El conocimiento constituye un marco de
referencia dentro}\par\pard\li920\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{del cual el auditor planifica la auditora y aplica su juicio profesi
onal a lo largo de }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {ella. Por ejemplo: }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li920\ri0\sl-266\slmult0 \*\tx1266\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs20\cf0\f0\charscalex100 {en la valoracin de los riesgos de incorreccin mat
erial en los estados }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {financieros; }\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9
20\ri0\sl-280\slmult0 \*\tx1280\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
8\cf0\f0\charscalex100 {en la determinacin de la importancia relativa, de conform
idad con la NIA320;}{\super \fs12\up3\cf0\f0\charscalex100 {3}}\par\pard\li920\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-266\slmult0 \*\tx1266\fs18\cf0
\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {al considerar
la adecuacin de la seleccin y aplicacin de polticas contables, }\par\pard\li1
280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {as como de las revelaciones de
informacin en los estados financieros; }\par\pard\li920\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li920\ri0\sl-266\slmult0 \*\tx1280\fs18\cf0\f0\charscalex100 {\uc1
\u8226X}\tab \fs16\cf0\f0\charscalex100 {en la identificacin de las reas en la
s que puede resultar necesaria una }\par\pard\li1280\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {consideracin especial de la auditora; por ejemplo, en tra
nsacciones con partes }\par\pard\li1280\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {vinculadas, en la adecuacin de la aplicacin, por parte de la dir
eccin, de la }\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {h
iptesis de empresa en funcionamiento, o en la consideracin de la finalidad
}\par\pard\li1280\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {empresarial de
las transacciones; }\par\pard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li653\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li653\ri0\sl-213\slmult0 \fs18\cf0\par\par
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\par\pard\li653\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100\b {NIA 320 , \uc1\
u8220XImportancia relativa o materialidad en la planificacin y ejecucin de la audi
tora\uc1\u8221X.}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn
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ri0\sl-160\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315 }\b0 \i0 \par\pard\s
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pard\li946\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORAC
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12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO
}\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-280\slmult0
\*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs20\cf0\f0\charscalex100
{en el desarrollo de expectativas para su utilizacin en la aplicacin de }\
par\pard\li986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos ana
lticos; }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-200\s
lmult0 \*\tx986\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charsca
lex100 {al responder a los riesgos valorados de incorreccin material, incluido el
diseo }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y la aplic
acin de procedimientos de auditora posteriores con el fin de obtener }\par\pard\li
986\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {evidencia de auditora suficien
te y adecuada; y }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri
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f0\charscalex100 {en la evaluacin de la suficiencia y adecuacin de la evide
ncia de auditora }\par\pard\li986\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100
{obtenida, tal como la adecuacin de las hiptesis y de las manifestacion
es }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {verbales y es
critas de la direccin. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r

i0\sl-213\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {A2. }\tab \fs18\cf0\f0\ch

arscalex100 {La informacin obtenida de la aplicacin de procedimientos de valoracin
del riesgo}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y de l
as actividades relacionadas puede ser utilizada por el auditor como evidencia de
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora para su
stentar valoraciones de riesgos de incorreccin material. Asimismo, }\par\pard\li6
00\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {el auditor puede obtener e
videncia de auditora sobre tipos de transacciones, saldos }\par\pard\li600
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contables o informacin a revelar
y las afirmaciones relacionadas, as como sobre la }\par\pard\li600\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {eficacia operativa de los controles, incluso
aunque dichos procedimientos no fueran}\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {especficamente planificados como procedimientos s
ustantivos o como pruebas de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {controles. El auditor tambin puede elegir aplicar procedimi
entos sustantivos o}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {pruebas de controles conjuntamente con procedimientos de valoracin del
riesgo}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {porque r
esulte eficiente. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {A3. }\tab \fs18\cf0\f0\charsc
alex100 {El auditor aplica su juicio profesional para determinar el grad
o de conocimiento}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {necesario. La principal consideracin del auditor es determinar si el
conocimiento }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {obt
enido es suficiente para alcanzar los objetivos establecidos en la presente NIA.
El }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {grado de con
ocimiento general de la entidad que se requiere al auditor es inferior al }\par\
pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {posedo por la direccin p
ara dirigir la entidad. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \*\tx600\fs18\cf0\f0\charscalex100 {A4. }\tab \fs16\cf0\f0\
charscalex100 {Los riesgos que deben ser valorados incluyen tanto los que se deb
en a error como los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {debidos a fraude, y ambos se tratan en la presente NIA. Sin embargo
, la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {significat
ividad del fraude es tal que la NIA 240 incluye requerimientos y }\par\
pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {orientaciones adicion
ales sobre los procedimientos de valoracin del riesgo y }\par\pard\li600\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {actividades relacionadas para obte
ner informacin con el fin de identificar los riesgos }\par\pard\li600\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {de incorreccin material debida a fraude.}{\su
per \fs12\up3\cf0\f0\charscalex100 {4}}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-200\slmult0 \*\tx600\fs18\cf0\f0\charscalex100 {A5. }\tab
\fs16\cf0\f0\charscalex100 {Si bien se requiere que el auditor aplique todos lo
s procedimientos de valoracin del }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {riesgo descritos en el apartado 6 para la obtencin del co
nocimiento de la entidad}\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\char
scalex100 {(vanse los apartados 11-24), no se requiere que el auditor a
plique todos ellos para }\par\pard\li600\ri0\sl-226\slmult0 \fs16\cf0\f0\char
scalex100 {cada aspecto de dicho conocimiento. Se pueden aplicar otros procedimi
entos cuando }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la
informacin que se va a obtener de ellos pueda }\par\pard\li706\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li706\ri0\sl-266\slmult0 \fs12\cf0\f0\charsc
alex100 {La NIA 240, \uc1\u8220XResponsabilidades del auditor en la audi
toria de estados financieros con respecto al fraude\uc1\u8221X, }\par\par
d\li706\ri0\sl-186\slmult0 \fs12\cf0\f0\charscalex100 {apartados 12-24.}\par\par
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s entre el personal de los departamentos de mercadotecnia o de }\par\pard\li973\
ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {ventas pueden proporcionar inform
acin acerca de los cambios en las estrategias }\par\pard\li973\ri0\sl-240\slmult0

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s ventas, o acuerdos contractuales }\par\pard\li973\ri0\sl-240\slmult0 \fs18
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n el fin de disponer de una base para }\par\pard\li613\ri0\sl-240\slmult0 \fs20\
cf0\f0\charscalex100 {el diseo y la implementacin de respuestas a los ries
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riesgo}\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pueden i
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tas y la superficie destinada a las ventas o el volumen de los }\par\pard\li613\
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s de dichos }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pr
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la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {posible exist
encia de una incorreccin material. En consecuencia, en dichos casos, la }\par\par
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ormacin obtenida durante la identificacin de riesgos de }\par\pard\li613\ri0\
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con los resultados de dichos procedimientos }\par\pard\li613\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {analticos puede facilitar al auditor la comprensin
y la evaluacin de los resultados }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f
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ermedia o mensual que pueda utilizarse para la aplicacin de }\par\pard\li
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ab \fs16\cf0\f0\charscalex100 {Informes preparados por la direccin (como por
ejemplo informes de gestin }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {trimestrales y estados financieros intermedios) y por los
responsables del }\par\pard\li960\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex10

0 {gobierno de la entidad (como por ejemplo actas de las reuniones del consejo d
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}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-253\slmult0
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eden proporcionar al auditor informacin sobre }\par\pard\li600\ri0\sl-226\slmu
lt0 \fs18\cf0\f0\charscalex100 {cuestiones como: }\par\pard\li600\ri0\sl-213\slm
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100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Incorrecciones pasadas y si fu
eron oportunamente corregidas. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par
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tab \fs16\cf0\f0\charscalex100 {La naturaleza de la entidad y su entorno,
y el control interno de la entidad }\par\pard\li960\ri0\sl-240\slmult0 \f
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par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*
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}\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {operaciones de
sde el periodo anterior, que pueden facilitar al auditor la }\par\pard\l
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charscalex100 {auditora aplicados por ellos pueden afectar a otros aspecto
s de la auditora, }\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {incluidas las decisiones sobre la naturaleza, momento de realizacin y extens
in}\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de procedimien
tos de auditora posteriores. }\par\pard\li1213\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1213\ri0\sl-213\slmult0 \*\tx1573\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs16\cf0\f0\charscalex100 {Proporciona una base para que los miembros
del equipo del encargo se }\par\pard\li1573\ri0\sl-226\slmult0 \fs18\cf0\f
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so de la }\par\pard\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {audi
tora, que puede afectar a la valoracin del riesgo de incorreccin material o}\par\pa
rd\li1573\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a los procedimientos de
auditora realizados para responder a dichos riesgos. }\par\pard\li1200\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li1200\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex10
0 {La NIA 240 proporciona requerimientos y orientaciones adicionales en re
lacin con }\par\pard\li1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la di
scusin entre los miembros del equipo del encargo sobre los riesgos de fraude.}{\s
uper \fs12\up3\cf0\f0\charscalex100 {5}}\par\pard\li600\ri0\sl-213\slmult0 \fs18
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6\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE
INCORRECCIN MATERIAL }\par\pard\li1973\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex
100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li600\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-293\slmult0 \fs18\cf0\f0\charsca
lex100 {Factores normativos }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li600\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A19. Los factores no
rmativos relevantes incluyen el entorno normativo. El entorno }\par\pard\l
i1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {normativo comprende, entre
otros, el marco de informacin financiera aplicable y el }\par\pard\li1200\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {entorno legal y poltico. Los siguien
tes son ejemplos de cuestiones que el auditor }\par\pard\li1200\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {puede tener en cuenta: }\par\pard\li1200\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li1200\ri0\sl-280\slmult0 \*\tx1560\fs20\cf0

\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Principios conta

bles y prcticas sectoriales especficas. }\par\pard\li1200\ri0\sl-213\slmult0 \fs18
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1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Marco normativo en el caso de un secto
r regulado. }\par\pard\li1200\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1200\ri0\s
l-173\slmult0 \*\tx1560\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs14\cf0\f0
\charscalex100 {La legislacin y regulacin que afecten significativamente a
las operaciones de }\par\pard\li1560\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {la entidad, incluidas las actividades de supervisin directa. }\par\pard\li1
200\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1200\ri0\sl-280\slmult0 \*\tx1560\fs
20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Rgimen fisc
al (societario y otro). }\par\pard\li1200\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1200\ri0\sl-173\slmult0 \*\tx1560\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab
\fs16\cf0\f0\charscalex100 {Polticas gubernamentales que afecten en la actual
idad al desarrollo de la }\par\pard\li1560\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {actividad de la entidad, tales como poltica monetaria, incluidos lo
s controles de }\par\pard\li1560\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
cambio, poltica fiscal, incentivos financieros (por ejemplo, programas de ayuda }
\par\pard\li1560\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {pblicos), y poltic
as arancelarias o de restriccin al comercio. }\par\pard\li1200\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1200\ri0\sl-266\slmult0 \*\tx1546\fs20\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Requerimientos medioambientales
que afecten al sector y a la actividad de la }\par\pard\li1560\ri0\sl-2
53\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\pard\li600\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A20.
La NIA 250 incluye algunos requerimientos especficos en relacin con el m
arco}\par\pard\li1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {normativo a
plicable a la entidad y al sector en el que opera.}{\super \fs12\up3\cf0\f0\char
scalex100 {7}}\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl
-266\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas para entidade
s del sector pblico }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\
ri0\sl-186\slmult0 \fs16\cf0\f0\charscalex100 {A21. En el caso de la audito
ra de entidades del sector pblico, las disposiciones legales, }\par\pard\li
1200\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {reglamentarias u otras dis
posiciones pueden afectar a las operaciones de la entidad. }\par\pard\li1
200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Es indispensable considerar e
stos elementos para conocer la entidad y su entorno. }\par\pard\li600\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100
{Otros factores externos }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li600\ri0\sl-186\slmult0 \fs18\cf0\f0\charscalex100 {A22. Como ejemplos de
otros factores externos que afectan a la entidad y que el auditor }\par
\pard\li1200\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {puede considerar estn
las condiciones econmicas generales, los tipos de inters y la }\par\pard\li1200\r
i0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {disponibilidad de financiacin, as co
mo la inflacin o la revaluacin de la moneda. }\par\pard\li600\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par
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charscalex100\b { NIA 250, \uc1\u8220XConsideracin de las disposiciones legales y
reglamentarias en la auditora de estados finan}\b0 \par\pard\li880\ri0\sl-200\sl
mult0 \fs12\cf0\f0\charscalex100\b {cieros\uc1\u8221X, apartado 12.}\b0 \par\par
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rd\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-160\slmult0 \fs16\cf
0\f0\charscalex100\b \i {NIA 315 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-120\sl
mult0 \fs14\cf0\f0\charscalex100 {350 }\par\pard\sect\sectd\sbknone\pgwsxn8733\p
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0\marglsxn653\margrsxn133\margtsxn666\margbsxn200\pard\li920\ri0\sl-253\slmult0
\fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN
MATERIAL }\par\pard\li1386\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIA
NTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs16\cf0\f0\charscalex100\i {Natu
raleza de la entidad}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 11 (b))}\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \*\tx626
\fs20\cf0\f0\charscalex100 {A23. }\tab \fs18\cf0\f0\charscalex100 {El conocimie
nto de la naturaleza de la entidad permite al auditor comprender }\par\pard\li62
6\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuestiones como: }\par\pard\li6
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx986\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Si la entid
ad tiene una estructura compleja; por ejemplo, con entidades de-}\par\pa
rd\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pendientes u otros com
ponentes en mltiples ubicaciones. Las estructuras }\par\pard\li986\ri0\sl-25
3\slmult0 \fs16\cf0\f0\charscalex100 {complejas a menudo implican cuestiones
que pueden dar lugar a riesgos de }\par\pard\li986\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {incorreccin material. Entre esas cuestiones estn, por ejem
plo, las relativas a la }\par\pard\li986\ri0\sl-253\slmult0 \fs16\cf0\f0\charsca
lex100 {adecuada contabilizacin del fondo de comercio, de los negocios conjuntos
, de }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {las inversi
ones o de las entidades con cometido especial. }\par\pard\li626\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx973\fs18\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La propiedad y las relaciones en
tre los propietarios y otras personas o entidades. }\par\pard\li986\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {Dicho conocimiento facilita la determinacin d
e si las transacciones con partes }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {vinculadas han sido adecuadamente identificadas y contabilizad
as. La NIA 550}{\super \fs12\up3\cf0\f0\charscalex100 {8}}\par\pard\li986\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {establece requerimientos y proporcio
na orientaciones para las consideraciones }\par\pard\li986\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {del auditor relativas a las partes vinculadas. }\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \*\tx62
6\fs20\cf0\f0\charscalex100 {A24. }\tab \fs18\cf0\f0\charscalex100 {Entre los e
jemplos de cuestiones que el auditor puede considerar para obtener }\par\pard\li
626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conocimiento de la naturaleza
de la entidad, se incluyen: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li626\ri0\sl-200\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\ta
b \fs18\cf0\f0\charscalex100 {Actividad operativa, tales como: }\par\pard\li986\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-240\slmult0 \*\tx1346\fs18\cf
0\f0\charscalex100 {o }\tab \fs14\cf0\f0\charscalex100 {Naturaleza de las fu
entes de ingresos, productos o servicios, y mercados, }\par\pard\li1346\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incluida la participacin en el
comercio electrnico, como las ventas por }\par\pard\li1346\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {internet y las actividades de marketing. }\par\par
d\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-226\slmult0 \*\tx1346
\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\charscalex100 {Desarrollo de
las operaciones (por ejemplo, etapas y mtodos de pro-}\par\pard\li1346\r
i0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {duccin, o actividades expuestas a r
iesgos medioambientales). }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li986\ri0\sl-213\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf
0\f0\charscalex100 {Alianzas, negocios conjuntos y extemalizacin de actividades.
}\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-226\slmult0
\*\tx1346\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\charscalex100 {Disper
sin geogrfica y segmentacin sectorial. }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li986\ri0\sl-253\slmult0 \*\tx1346\fs18\cf0\f0\charscalex100 {o }\ta
b \fs16\cf0\f0\charscalex100 {Ubicacin de las instalaciones de produccin, alm
acenes y oficinas, as }\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {como ubicacin y cantidades de existencias. }\par\pard\li986\ri0\sl-213\s
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lex100 {o }\tab \fs14\cf0\f0\charscalex100 {Clientes clave y proveedores im

portantes de bienes y servicios, acuerdos }\par\pard\li1346\ri0\sl-226\slmu
lt0 \fs16\cf0\f0\charscalex100 {laborales (incluida la existencia de convenios c
olectivos, compromisos por }\par\pard\li1346\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {pensiones u otros beneficios posteriores a la jubilacin, acuer
dos de }\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {opcione
s sobre acciones y de bonos de incentivos, }\par\pard\li266\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\s
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266\ri0\sl-146\slmult0 \fs12\cf0\f0\charscalex100\b {NIA 550, \uc1\u8220XPartes
vinculadas\uc1\u8221X.}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\m
arglsxn653\margrsxn133\cols2\colno1\colw6186\colsr-0\colno2\colw1760\pard\li3280
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ard\li3280\ri0\sl-133\slmult0 \fs14\cf0\f0\charscalex100 {351 }\par\column\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
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d\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0
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fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\s
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sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-186\slmult0 \fs16\cf0\f0\
charscalex100\b \i {NIA 315 }\b0 \i0 \par\column\pard\li93\ri0\sl-186\slmult0 \f
s12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN M
ATERIAL }\par\pard\li600\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE
EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li706\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li706\ri0\sl-306\slmult0 \fs18\cf0\f0\charscalex100 {as co
mo la regulacin gubernamental en relacin con las cuestiones }\par\pard\li706\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {laborales). }\par\pard\li346\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-253\slmult0 \*\tx706\fs20\cf0\f0\
charscalex100 {o }\tab \fs18\cf0\f0\charscalex100 {Actividades y gastos en inve

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46\ri0\sl-293\slmult0 \*\tx706\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\
charscalex100 {Transacciones con partes vinculadas. }\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \*\tx360\fs20\cf0\f0\charscalex1
00 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Inversiones y actividades de in
versin, tales como: }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\
ri0\sl-293\slmult0 \*\tx706\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\cha
rscalex100 {Adquisiciones o desinversiones previstas o recientemente realizadas.
}\par\pard\li346\ri0\sl-240\slmult0 \*\tx706\fs20\cf0\f0\charscalex100 {o }\ta
b \fs18\cf0\f0\charscalex100 {Inversiones y disposiciones de valores y prstamos.
}\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-173\slmult0
\*\tx706\fs20\cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\charscalex100 {Activid
ades de inversin en capital. }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li346\ri0\sl-186\slmult0 \*\tx706\fs18\cf0\f0\charscalex100 {o }\tab \fs16\c
f0\f0\charscalex100 {Inversiones en entidades no consolidadas, incluidas so
ciedades, negocios }\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {conjuntos y entidades con cometido especial. }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \*\tx360\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Financiacin y actividades de financ
iacin, tales como: }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\r
i0\sl-173\slmult0 \*\tx706\fs18\cf0\f0\charscalex100 {o }\tab \fs16\cf0\f0\char
scalex100 {Principales entidades dependientes y asociadas, incluidas estru
cturas }\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {consolida
das y no consolidadas. }\par\pard\li346\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
346\ri0\sl-266\slmult0 \*\tx706\fs18\cf0\f0\charscalex100 {o }\tab \fs16\cf0\f0
\charscalex100 {Estructura de la deuda y sus condiciones, incluidos los
acuerdos de }\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fi
nanciacin fuera de balance y los acuerdos de arrendamiento. }\par\pard\li346\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-266\slmult0 \*\tx706\fs18\cf0\f0\
charscalex100 {o }\tab \fs16\cf0\f0\charscalex100 {Beneficiarios efectivos (n
acionales, extranjeros, reputacin comercial y }\par\pard\li706\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {experiencia) y partes vinculadas. }\par\pard\li3
46\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li346\ri0\sl-266\slmult0 \*\tx706\fs20\
cf0\f0\charscalex100 {o }\tab \fs18\cf0\f0\charscalex100 {Uso de instrumentos f
inancieros derivados. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-173\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0
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lmult0 \fs18\cf0\par\pard\li346\ri0\sl-173\slmult0 \*\tx706\fs18\cf0\f0\charscal
ex100 {o }\tab \fs16\cf0\f0\charscalex100 {Principios contables y prcticas s
ectoriales especficas, incluidas las }\par\pard\li706\ri0\sl-253\slmult0 \fs16
\cf0\f0\charscalex100 {categoras significativas especficas del sector (por e
jemplo, prstamos e }\par\pard\li706\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {inversiones en el caso del sector bancario, o investigacin y desarrollo en la
}\par\pard\li706\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {industria farma
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{IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li141
3\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA
ENTIDAD Y DE SU ENTORNO }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i986\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {o Contabilizacin de transacci
ones inusuales o complejas incluidas aqullas en }\par\pard\li986\ri0\sl-213\slmul
t0 \fs18\cf0\f0\charscalex100 {reas controvertidas o novedosas (por ejemplo, cont
abilizacin de pagos en}\par\pard\li986\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex
100 {acciones). }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {A25. Los cambios significativos en la entidad con respecto a period
os anteriores pueden}\par\pard\li626\ri0\sl-200\slmult0 \fs18\cf0\f0\charscale
x100 {originar o modificar los riesgos de incorreccin material. }\par\pard\li26\r
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00 {A26. Una entidad con cometido especial (denominada en algunos casos
vehculo con }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {come
tido especial) es una entidad generalmente constituida con un propsito limitado }
\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {y bien definido,
como por ejemplo llevar a cabo un arrendamiento o una titulizacin}\par\pard\li626
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ollar actividades de investigacin y desarrollo. Puede }\par\pard\li626\ri0\sl-240

\slmult0 \fs16\cf0\f0\charscalex100 {adoptar la forma de una sociedad annima

, otro tipo de sociedad, un fideicomiso o}\par\pard\li626\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {una entidad no constituida con forma jurdica de so
ciedad. La entidad por cuenta de }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {la que se ha constituido la entidad con cometido especial puede
a menudo transferirle }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {activos (por ejemplo, como parte de una transaccin para dar de ba
ja activos }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {fina
ncieros), obtener el derecho a utilizar sus activos, o prestarle servi
cios, a la vez }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{que la entidad con cometido especial puede obtener financiacin de otras
partes. }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Como se
indica en la NIA 550, en algunas circunstancias, una entidad con cometido}\par\p
ard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {especial puede ser una
parte vinculada de la entidad.}{\super \fs12\up3\cf0\f0\charscalex100 {9}}\par\p
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\f0\charscalex100 {A27. Los marcos de informacin financiera a menudo esta
blecen condiciones detalladas }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {para delimitar lo que se entiende por control, o circunstancias e
n las cuales la entidad }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {con cometido especial debera ser considerada consolidable. La interpretac
in de los }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {requeri
mientos de dichos marcos a menudo exige un conocimiento detallado de l
os }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acuerdos rele
vantes en los que participa la entidad con cometido especial. }\par\pard\li26\ri
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lex100\i {La seleccin y aplicacin de polticas contables por la entidad}\i0 \par\par
d\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 11 (c)) }\p
ar\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs16
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fs16\cf0\f0\charscalex100 {Normas de informacin financiera y disposiciones
legales y reglamentarias que }\par\pard\li973\ri0\sl-253\slmult0 \fs18\cf0\f0
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n que la entidad }\par\pard\li973\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex10
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(Ref: }\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {Apartado 11
(d))}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-200\slmul
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ult0 \fs18\cf0\f0\charscalex100 {regulatorios, as como de otros factores internos
y externos. Para responder a dichos }\par\pard\li613\ri0\sl-226\slmult0 \fs18\c
f0\f0\charscalex100 {factores, la direccin o los responsables del gobierno de la
entidad definen objetivos, }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\char
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egias son los enfoques }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {que utilizar la direccin para intentar alcanzar sus objetivos. Lo
s objetivos y }\par\pard\li613\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {
estrategias de la entidad pueden cambiar con el transcurso del tiempo. }\par\par
d\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f
0\charscalex100 {A30. El riesgo de negocio es ms amplio que el riesgo de incorr
eccin material en los es-}\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {tados financieros, aunque lo engloba. El riesgo de negocio puede surgir

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a complejidad. No reconocer la necesidad de cambio tambin puede dar lugar a un }\
par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {riesgo de negocio.
El riesgo de negocio puede originarse, por ejemplo, por: }\par\pard\li613\ri0\s
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os productos o servicios que pueden resultar fallidos; }\par\pard\li613\ri0\sl-2
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o si ha sido desarrollado con xito, es inadecuado para }\par\pard\li973\r
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o }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult
0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex10
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r }\par\pard\li973\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {en riesgo la r
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lmult0 \*\tx613\fs20\cf0\f0\charscalex100 {A31 }\tab \fs18\cf0\f0\charscalex100
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enta la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {probabil
idad de identificar los riesgos de incorreccin material, puesto que la mayor }\pa
r\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {parte de los riesg
os de negocio acaban teniendo consecuencias financieras y, por lo}\par\p
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os estados financieros. Sin embargo, el auditor no tiene la }\par\pard\l
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ar o valorar todos los riesgos de negocio ya que no todos }\par\pard\li613\ri0\s
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}\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-200\slmult0
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o, que los sistemas y procesos sean incompatibles). }\par\pard\li613\ri0\sl-213\
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riesgo de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {nego
cio originado por una reduccin de la clientela puede incrementar el rie
sgo de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {incorrec
cin material ligada a la valoracin de las cuentas a cobrar. Sin embargo, ese }\par
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arscalex100 {auditor la consideracin de si las presiones para alcanzar l
os resultados previstos }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {pueden desencadenar actuaciones de la direccin que incrementen los
riesgos de }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {in
correccin material, incluidos los que se deben a fraude. Vase la NIA 240
en}\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relacin con lo
s requerimientos y orientaciones sobre los riesgos de fraude. }\par\pard\li40\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs16\cf0\f0\charsca
lex100 {A37. La medida y revisin de la evolucin financiera no es lo mismo que e
l seguimiento }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de
los controles (que se trata como componente del control interno en los apartad
os }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A98-A104), au
nque sus propsitos se pueden solapar: }\par\pard\li613\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li613\ri0\sl-266\slmult0 \*\tx973\fs18\cf0\f0\charscalex100 {\uc1\u8
226X}\tab \fs18\cf0\f0\charscalex100 {La medicin y revisin de la evolucin finan
ciera tiene como finalidad }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {comprobar si stos cumplen los objetivos fijados por la dire
ccin (o por }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {terc
eros). }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\s
lmult0 \*\tx973\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charsca
lex100 {El seguimiento de los controles se ocupa especficamente de la e
ficacia del }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fun
cionamiento del control interno. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li640\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {Sin embargo, en al
gunos casos, los indicadores de evolucin pueden proporcionar }\par\pard\li64
0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {tambin informacin que permite a l
a direccin identificar deficiencias en el control }\par\pard\li640\ri0\sl-240\slm
ult0 \fs20\cf0\f0\charscalex100 {interno. }\par\pard\li40\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li40\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {A38. Ejemp
los de informacin generada internamente utilizada por la direccin para la
}\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {medicin y revisin
de la evolucin financiera y que el auditor puede tener en cuenta, }\par\pard\li64
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {son, entre otros: }\par\pard\li
613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\slmult0 \*\tx973\fs20
\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Indicadores
claves de evolucin (financieros y no financieros), as como ratios, }\par\pa
rd\li973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {tendencias y estadsticas
de operaciones claves. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn546\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\colw4773\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\cf0\f0\cha
rscalex100\b \i {NIA 315 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs14\cf0\f0\charscalex100 {356}\par
\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sec
t\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margb
sxn186\pard\li920\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y
VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1373\ri0\sl-240\slmu
lt0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU E
NTORNO }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\s
lmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charsca
lex100 {Anlisis comparativo de la evolucin financiera entre periodos. }\par\pard\l
i600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-186\slmult0 \*\tx960\fs2
0\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Presupuesto
s, pronsticos, anlisis de desviaciones, informacin por segmentos, }\par\pard\li960\

ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {as como informes de resultados por

divisiones, departamentos u otros niveles. }\par\pard\li600\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li600\ri0\sl-253\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Mediciones del desempeo de los emple
ados y polticas de incentivos. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li600\ri0\sl-186\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {Comparacin de la actuacin de una entidad con los de
la competencia. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-186\slmult0 \fs18\cf0\f0\charscalex100 {A39. Terceros externos a la entid
ad tambin pueden medir y revisar su evolucin}\par\pard\li600\ri0\sl-240\slmul
t0 \fs18\cf0\f0\charscalex100 {financiera. Por ejemplo, tanto la informacin
externa como los informes de los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {analistas y de las agencias de calificacin crediticia pueden
constituir informacin til }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {para el auditor. Dichos informes se pueden a menudo obtener de la entid
ad auditada. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266
\slmult0 \fs18\cf0\f0\charscalex100 {A40. Las mediciones internas pueden p
oner de manifiesto resultados o tendencias }\par\pard\li600\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {inesperados que requieren que la direccin det
ermine su causa y adopte medidas }\par\pard\li600\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {correctoras (incluida, en algunos casos, la oportuna
deteccin y correccin de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {incorrecciones). Las mediciones de resultados tambin pueden indicar
al auditor la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{existencia de riesgos de incorreccin de la correspondiente informacin en l
os }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {estados finan
cieros. Por ejemplo, las mediciones de resultados pueden indicar que la }\par\pa
rd\li600\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {entidad experimenta un
rpido crecimiento o una rentabilidad inusuales en }\par\pard\li600\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {comparacin con otras entidades del mismo se
ctor. Dicha informacin, en especial si }\par\pard\li600\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {se combina con otros factores, como bonos o incenti
vos basados en los resultados, }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {puede indicar un riesgo potencial de sesgo de la direc
cin en la preparacin de los }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\ch
arscalex100 {estados financieros. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especfi
cas para entidades de pequea dimensin }\par\pard\li0\ri0\sl-373\slmult0 \fs18\cf0\
f0\charscalex100 {A41. A menudo las entidades de pequea dimensin no disp
onen de procesos para la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {medida y revisin de la evolucin financiera. La indagacin ante la direc
cin puede }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {revelar
que sta se basa en algunos indicadores clave para evaluar la evolucin}
\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {financiera y ad
optar medidas adecuadas. Si dicha indagacin indica la ausencia de }\par\
pard\li600\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {medida o revisin de
resultados, puede haber un mayor riesgo de que las }\par\pard\li600\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecciones no sean detectadas y co
rregidas. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\sl
mult0 \fs18\cf0\f0\charscalex100\b {El control interno de la entidad }\b0 \fs18\
cf0\f0\charscalex100 {(Ref: Apartado 12)}\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {A42. El conoc
imiento del control interno facilita al auditor la identificacin de tipo
s de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorrecci
ones potenciales y de factores que afectan a los riesgos de incorreccin
}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {material, as com
o el diseo de la naturaleza, momento de realizacin y extensin de }\par\pard\li600\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los procedimientos de auditora post
eriores. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn560\margrs
xn133\cols2\colno1\colw6160\colsr-0\colno2\colw1880\pard\li3253\ri0\sl-213\slmul

t0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3
253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3253\ri0\sl-253\slmult0 \fs14\cf0\f0\charscalex100 {357}\par\
column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b
\i {NIA 315 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\marg
rsxn133\margtsxn666\margbsxn186\pard\li960\ri0\sl-280\slmult0 \fs12\cf0\f0\chars
calex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pa
rd\li1413\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENT
O DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li40\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {A43. La gua de apl
icacin siguiente relativa al control interno se divide en cuatro }\par\par
d\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {secciones: }\par\pard\li6
40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-226\slmult0 \*\tx986\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Naturaleza ge
neral y caractersticas del control interno. }\par\pard\li640\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Controles relevantes para la audito
ra. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmul
t0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex1
00 {Naturaleza y extensin del conocimiento de los controles relevantes. }\par\par
d\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000
\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Compone
ntes del control interno. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li40\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100\i {Naturaleza general y carac
tersticas del control interno}\i0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li40\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Finalidad del control
interno}\par\pard\li40\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100 {A44. El
control interno se disea, implementa y mantiene con el fin de responder
a los }\par\pard\li640\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {riesgos
de negocio identificados que amenazan la consecucin de cualquiera de l
os }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {objetivos de
la entidad referidos a: }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i640\ri0\sl-226\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
s18\cf0\f0\charscalex100 {la fiabilidad de la informacin financiera de la entidad
; }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult
0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex1
00 {la eficacia y eficiencia de sus operaciones; y }\par\pard\li640\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\fs20\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {el cumplimiento de las disp
osiciones legales y reglamentarias aplicables. }\par\pard\li640\ri0\sl-306\slmul
t0 \fs16\cf0\f0\charscalex100 {La manera en que se disea, implementa y mantiene e
l control interno vara segn la }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {dimensin y la complejidad de la entidad. }\par\pard\li40\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {C
onsideraciones especficas para entidades de pequea dimensin }\par\pard\li40\ri0\sl213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex10
0 {A45. Es posible que las entidades de pequea dimensin utilicen medios
menos es-}\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tructu
rados, as como procesos y procedimientos ms sencillos para alcanzar sus
}\par\pard\li640\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {objetivos. }\par
\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-200\slmult0 \fs18\c
f0\f0\charscalex100 {Limitaciones del control interno }\par\pard\li40\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {

A46. El control interno, por muy eficaz que sea, slo puede proporcionar a la en
tidad una }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {seguri
dad razonable del cumplimiento de sus objetivos de informacin financiera. La }\pa
r\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {probabilidad de qu
e se cumplan se ve afectada por las limitaciones inherentes al }\par\pa
rd\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {control interno. Estas i
ncluyen el hecho de que los juicios humanos a la hora de tomar }\par\pard\li640\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {decisiones pueden ser errneos y d
e que el control interno puede dejar de funcionar }\par\pard\li640\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {debido al error humano. Por ejemplo, puede hab
er un error en el diseo o el cambio }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {de un control interno. Del mismo modo, el funcionamiento de u
n control puede no ser }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscal
ex100 {eficaz, como }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n533\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\colw4786\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\col
umn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs14\cf0\f0\charscalex100 {358}\par
\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\sec
t\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margb
sxn186\pard\li933\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y
VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1400\ri0\sl-240\slmu
lt0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU E
NTORNO }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-280\s
lmult0 \fs18\cf0\f0\charscalex100 {sucede en el caso de que la informacin produci
da para los fines del control interno }\par\pard\li600\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {(por ejemplo, un informe de excepciones) no se util
ice de manera eficaz porque la }\par\pard\li600\ri0\sl-253\slmult0 \fs18\cf
0\f0\charscalex100 {persona responsable de la revisin de la informacin no comprend
a su finalidad o no}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {adopte las medidas adecuadas. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A47. Adems, se pueden
sortear los controles por colusin entre dos o ms personas o por }\par\pard\li600\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {la inadecuada elusin del control
interno por la direccin. Por ejemplo, la direccin}\par\pard\li600\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {puede suscribir acuerdos paralelos con cli
entes que alteren los trminos y condiciones }\par\pard\li600\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {de los contratos de venta estndar de la entida
d, lo que puede dar lugar a un}\par\pard\li600\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {reconocimiento de ingresos incorrecto. Asimismo, se pueden
eludir o invalidar filtros }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {de un programa informtico diseados para identificar e informar sobre tr
ansacciones }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que
superen determinados lmites de crdito. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A48. Por otro l
ado, en el diseo e implementacin de los controles, la direccin puede }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {realizar juicios s
obre la naturaleza y extensin de los controles que decide }\par\pard\li60
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {implementar y sobre la naturale
za y extensin de los riesgos que decide asumir. }\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Considera
ciones especficas para entidades de pequea dimensin }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A49.
Las entidades de pequea dimensin suelen tener menos empleados, lo que pue
de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {limitar en la

prctica la posibilidad de segregacin de funciones. Sin embargo, en una }\par\pard

\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad pequea dirigida por
el propietario, es posible que el propietario-gerente sea }\par\pard\li600\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {capaz de ejercer una supervisin ms e
ficaz que en una entidad de gran dimensin. }\par\pard\li600\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {Dicha supervisin puede compensar la menor capac
idad de establecer una }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {segregacin de funciones. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A50. Por otro lado,
el propietario-gerente puede tener ms posibilidades de eludir los }\par
\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {controles porque el
sistema de control interno est menos estructurado. El auditor }\par\par
d\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {tiene en cuenta lo anteri
or en la identificacin de los riesgos de incorreccin material }\par\pard\li600\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {debida a fraude. }\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex
100 {Divisin del control interno en componentes }\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {A51. La
divisin del control interno en los cinco componentes siguientes, a efectos de la
s }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {NIA, proporci
ona un marco til para que los auditores consideren el modo en que }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {distintos aspectos del
control interno de una entidad pueden afectar a la auditora. }\par\pard\li600\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx960\fs20\cf0\f0
\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {el entorno de control; }\pa
r\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-253\slmult0 \*\t
x960\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {el proceso
de valoracin del riesgo por la entidad; }\par\pard\sect\sectd\sbknone\pgwsxn8733\
pghsxn13600\marglsxn560\margrsxn133\cols2\colno1\colw6173\colsr-0\colno2\colw186
6\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li3266\ri0\sl-280\slmult0 \fs14\cf0\f0\charscalex100 {359 }\par\column\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs16
\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8
733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsx
n13600\marglsxn546\margrsxn133\margtsxn666\margbsxn200\pard\li946\ri0\sl-280\slm
ult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCOR
RECCIN MATERIAL }\par\pard\li1413\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {
MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li613\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-266\slmult0 \*\tx973\fs20\cf0\f0\char
scalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {el sistema de informacin, inc
luidos los procesos de negocio relacionados, }\par\pard\li973\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {relevantes para la informacin financiera, y la
comunicacin; }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl213\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex
100 {actividades de control; y }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li613\ri0\sl-253\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {(e)}\tab \fs1
8\cf0\f0\charscalex100 {seguimiento de los controles }\par\pard\li626\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100
{Esta divisin no refleja necesariamente el modo en que una entidad disea,
}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {implementa y m
antiene el control interno, o el modo en que puede clasificar un}\par\
pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {determinado component
e. Los auditores pueden utilizar una terminologa o marcos }\par\pard\li626
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {distintos de los que se utilizan

en la presente NIA para describir los diversos aspectos }\par\pard\li626\ri0\sl

-240\slmult0 \fs18\cf0\f0\charscalex100 {del control interno y su efecto en
la auditora, siempre que se traten todos los }\par\pard\li626\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {componentes descritos en esta NIA. }\par\pard
\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0
\charscalex100 {A52. En los apartados A69-A104 se recoge la gua de aplic
acin relativa a los cinco}\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {componentes del control interno y su relacin con la auditora de estados
financieros. }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {En
el anexo 1 se proporciona una explicacin adicional de dichos componentes
del }\par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {control in
terno. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slm
ult0 \fs18\cf0\f0\charscalex100 {Caractersticas de los elementos manuales y autom
atizados del control interno relevantes para }\par\pard\li26\ri0\sl-253\slmult0
\fs18\cf0\f0\charscalex100 {la valoracin del riesgo por el auditor }\par\pard\li2
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\f0\cha
rscalex100 {A53. El sistema de control interno de una entidad comprende
elementos manuales y, a }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {menudo, elementos automatizados. Las caractersticas de los el
ementos manuales o}\par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex1
00 {automatizados son relevantes para la valoracin del riesgo por el audit
or y para los }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{procedimientos de auditora posteriores basados en dicha valoracin. }\par\pard\li2
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0 \fs18\cf0\f0\cha
rscalex100 {A54. La utilizacin de elementos manuales o automatizados en el cont
rol interno tambin}\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
{afecta al modo en que se inician, registran y procesan las transacciones y se i
nforma }\par\pard\li626\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {sobre ell
as: }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmu
lt0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex
100 {Los controles en un sistema manual pueden comprender procedimientos t
ales }\par\pard\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {como aprob
aciones y revisiones de transacciones, as como conciliaciones y }\par\par
d\li973\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {seguimiento de las partid
as en conciliacin. De forma alternativa, es posible que }\par\pard\li973\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {la entidad emplee procedimientos automati
zados para iniciar, registrar y procesar }\par\pard\li973\ri0\sl-240\slmult0 \fs
14\cf0\f0\charscalex100 {transacciones e informar sobre ellas, en cuyo cas
o los documentos en papel se }\par\pard\li973\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {sustituyen por registros en formato electrnico. }\par\pard\li61
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx960\fs20\c
f0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Los controles
en los sistemas de TI consisten en una combinacin de controles }\par\pa
rd\li973\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {automatizados (por ejem
plo, controles integrados en programas informticos) y }\par\pard\li973\ri0\sl-2
40\slmult0 \*\tx6613\fs20\cf0\f0\charscalex100 {de controles manuales. Adems,
los controles manuales pueden}\tab \fs20\cf0\f0\charscalex100 {ser }\par\par
d\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {independientes de las TI,
pueden utilizar informacin produci }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghs
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0 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li14
00\ri0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA
ENTIDAD Y DE SU ENTORNO }\par\pard\li946\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li946\ri0\sl-306\slmult0 \fs18\cf0\f0\charscalex100 {da por las TI, o pueden lim
itarse al seguimiento del funcionamiento efectivo de }\par\pard\li946\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {las TI y de los controles automatizad
os, as como al tratamiento de las }\par\pard\li946\ri0\sl-240\slmult0 \fs16\
cf0\f0\charscalex100 {excepciones. Cuando se utilizan las TI para iniciar, regis
trar, procesar o notificar }\par\pard\li946\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {transacciones u otros datos financieros, para su inclusin en los
estados }\par\pard\li946\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {financ
ieros, los sistemas y programas pueden incluir controles relacionados con }\par\
pard\li946\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {las correspondientes a
firmaciones en el caso de cuentas materiales o pueden ser }\par\pard\li946\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {decisivos para un funcionamiento efica
z de los controles manuales que dependen}\par\pard\li946\ri0\sl-226\slmult0 \fs1
8\cf0\f0\charscalex100 {de las TI. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li600\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {La combinacin por
la entidad de elementos manuales y automatizados en su control }\par\pard\li600\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {interno vara segn la naturaleza
y complejidad de la utilizacin de las TI por la }\par\pard\li600\ri0\sl240\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A55.
Por lo general, las TI son beneficiosas para el control interno de la entidad, a
l }\par\pard\li600\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {permitirle: }\
par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-226\slmult0 \*
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plicar de manera congruente las normas de actuacin predefinidas y realiz
ar }\par\pard\li946\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {clculos comple
jos en el procesamiento de grandes volmenes de transacciones }\par\pard\li946\ri0
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rscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {mejorar la oportunidad,
disponibilidad y exactitud de la informacin; }\par\pard\li586\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li586\ri0\sl-253\slmult0 \*\tx946\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {facilitar un anlisis adicional de l
a informacin; }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl
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harscalex100 {mejorar la capacidad para hacer un seguimiento del resultado de la

s actividades }\par\pard\li946\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de
la entidad y de sus polticas y procedimientos; }\par\pard\li586\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li586\ri0\sl-200\slmult0 \*\tx933\fs20\cf0\f0\charscalex10
0 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {reducir el riesgo de que los con
troles se sorteen; y }\par\pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li58
6\ri0\sl-240\slmult0 \*\tx933\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\
cf0\f0\charscalex100 {mejorar la capacidad de lograr una segregacin de funciones
efectiva mediante la }\par\pard\li946\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {implementacin de controles de seguridad en las aplicaciones, bases de datos
y }\par\pard\li946\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {sistemas oper
ativos; }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmu
lt0 \fs18\cf0\f0\charscalex100 {A56. Las TI tambin originan riesgos especficos p
ara el control interno de la entidad, }\par\pard\li600\ri0\sl-253\slmult0 \fs20\
cf0\f0\charscalex100 {incluidos, por ejemplo: }\par\pard\li586\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li586\ri0\sl-213\slmult0 \*\tx946\fs18\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La confianza en sistemas o pr
ogramas que procesan datos de manera inexacta, }\par\pard\li946\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {que procesan datos inexactos, o ambos. }\par\
pard\li586\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li586\ri0\sl-213\slmult0 \*\tx9
46\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Acces
os no autorizados a los datos que pueden tener como resultado la }\par\
pard\li946\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {destruccin de datos o c
ambios indebidos de los mismos, incluido el registro de }\par\pard\li946\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {transacciones no autorizadas o inexi
stentes, o un registro inexacto de las }\par\pard\li946\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {transacciones. }\par\pard\sect\sectd\sbknone\pgwsxn
8733\pghsxn13600\marglsxn560\margrsxn133\cols2\colno1\colw6186\colsr-0\colno2\co
lw1853\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3
266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3266\ri0\sl-160\slmult0 \fs14\cf0\f0
\charscalex100 {361 }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-160\slmult0 \fs16\c
f0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn873
3\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn1
3600\marglsxn546\margrsxn133\margtsxn666\margbsxn186\pard\li960\ri0\sl-293\slmul
t0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRE
CCIN MATERIAL }\par\pard\li1413\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {ME
DIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li640\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Pueden producirse riesgos
especficos cuando mltiples usuarios acceden a una }\par\pard\li1000\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {misma base de datos. }\par\pard\li640\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\char
scalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La posibilidad de que
el personal del departamento de TI obtenga permisos de }\par\pard\li100
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acceso ms all de los necesar
ios para realizar sus tareas, dejando as de }\par\pard\li1000\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {funcionar la segregacin de funciones. }\par\pa
rd\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-226\slmult0 \*\tx100
0\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambio
s no autorizados en los datos de los archivos maestros. }\par\pard\li640\ri0\sl213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\fs20\cf0\f0\ch
arscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambios no autorizados
en los sistemas o programas. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li640\ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {No realizar cambios necesarios en los sistemas o

programas. }\par\pard\li640\ri0\sl-240\slmult0 \*\tx1000\fs20\cf0\f0\charscalex1

00 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Intervencin manual inadecuada. }
\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-226\slmult0 \
*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100
{Prdida potencial de datos o incapacidad de acceder a los datos del mo
do}\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {requerido. }\
par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-213\slmult0 \fs1
8\cf0\f0\charscalex100 {A57. Los elementos manuales en el control interno
pueden ser ms adecuados cuando se }\par\pard\li640\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {requiera hacer uso de juicio y de discrecionalidad,
como, por ejemplo, en las }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {siguientes circunstancias: }\par\pard\li640\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\
uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Transacciones importantes, inusuales
o no recurrentes. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\
ri0\sl-226\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\c
f0\f0\charscalex100 {Circunstancias en las que los errores son difciles de defini
r, anticipar o predecir. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li640\ri0\sl-213\slmult0 \*\tx1000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs16\cf0\f0\charscalex100 {En circunstancias cambiantes que requieren una re
spuesta de control que est }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {fuera del alcance de un control automatizado existente. }\par\par
d\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx986\
fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Al reali
zar el seguimiento de la eficacia de los controles automatizados. }\par\pard\li4
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\cha
rscalex100 {A58. Los elementos manuales en el control interno pueden resultar
menos fiables que los }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {elementos automatizados debido a que pueden ser ms fcilmente evitados, ignor
ados }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {o eludidos
y tambin a que estn ms expuestos a simples errores y equivocaciones. }\par\pard\li6
40\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {En consecuencia, no puede a
sumirse que un elemento del control manual ser }\par\pard\li640\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {aplicado de manera congruente. Los con
troles manuales pueden resultar menos }\par\pard\li640\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {adecuados en las siguientes circunstancias: }\par\pard\
li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-213\slmult0 \*\tx1000\f
s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Un nmero
elevado de transacciones o transacciones recurrentes, o bien en}\par\pard
\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {situaciones en las que
los errores que se puedan anticipar o predecir pueden}\par\pard\li1000\r
i0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {prevenirse, o detectarse y cor
regirse, mediante parmetros de control }\par\pard\li1000\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {automatizados. }\par\pard\sect\sectd\sbknone\pgwsxn87
33\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\colw
4773\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 315}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-293\slmult0 \fs14\
cf0\f0\charscalex100 {362}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\ma
rglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn573
\margrsxn133\margtsxn666\margbsxn200\pard\li906\ri0\sl-280\slmult0 \fs12\cf0\f0\
charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\p
ar\pard\li1373\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCI

MIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li600\ri0\sl-213\slmult0 \fs18\c

f0\par\pard\li600\ri0\sl-253\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8
226X}\tab \fs18\cf0\f0\charscalex100 {Actividades de control en las que los
modos especficos de realizar el control }\par\pard\li960\ri0\sl-240\slmult
0 \fs18\cf0\f0\charscalex100 {pueden disearse y automatizarse adecuadamente. }\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf
0\f0\charscalex100 {A59. La extensin y la naturaleza de los riesgos para
el control interno varan segn la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {naturaleza y las caractersticas del sistema de informacin
de la entidad. La entidad}\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\cha
rscalex100 {responde a los riesgos que surgen de la utilizacin de las T
I o de la utilizacin de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {elementos manuales en el control interno mediante el estableci
miento de controles }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {eficaces teniendo en cuenta las caractersticas del sistema de infor
macin de la }\par\pard\li600\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {enti
dad. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0
\fs16\cf0\f0\charscalex100\i {Controles relevantes para la auditora.}\i0 \par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {A60. Existe una relacin directa entre los objetivos de u
na entidad y los controles que }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {implementa para proporcionar una seguridad razonable sobr
e su cumplimiento. Los }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {objetivos de la entidad, y por lo tanto los controles, estn r
elacionados con la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {informacin financiera, las operaciones y el cumplimiento de la normat
iva; sin }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {embarg
o, no todos estos objetivos y controles son relevantes para la valorac
in del }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {riesgo por
el auditor. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs16\cf0\f0\charscalex100 {A61. Los factores relevantes para el audi
tor al enjuiciar si un control, de manera individual }\par\pard\li600\ri0\sl-240
\slmult0 \fs16\cf0\f0\charscalex100 {o en combinacin con otros, es relevante para
la auditora pueden incluir cuestiones }\par\pard\li600\ri0\sl-253\slmult0 \fs18\
cf0\f0\charscalex100 {como las siguientes: }\par\pard\li600\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\
uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Importancia relativa. }\par\pard\li6
00\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx946\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La significat
ividad del riesgo relacionado. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li600\ri0\sl-266\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\
tab \fs18\cf0\f0\charscalex100 {La dimensin de la entidad. }\par\pard\li600\ri0\s
l-293\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\
charscalex100 {La naturaleza de los negocios de la entidad, as como su
organizacin y las }\par\pard\li960\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
{caractersticas de su propiedad. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li600\ri0\sl-213\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X
}\tab \fs18\cf0\f0\charscalex100 {La diversidad y la complejidad de las operacio
nes de la entidad. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\
ri0\sl-266\slmult0 \*\tx946\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf
0\f0\charscalex100 {Los requerimientos normativos aplicables. }\par\pard\li600\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-266\slmult0 \*\tx946\fs20\cf0\
f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Las circunstancia
s y el correspondiente componente de control interno. }\par\pard\li600\ri0\sl-30
6\slmult0 \*\tx946\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\char
scalex100 {La naturaleza y complejidad de los sistemas que forman parte del cont
rol interno }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de l
a entidad, incluida la utilizacin de una organizacin de servicios. }\par\pard\li60
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-226\slmult0 \*\tx960\fs18\c
f0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Si un determi

nado control, de manera individual o en combinacin con otros, }\par\pard\li

960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {previene o detecta y corrige
una incorreccin material, y el modo en que lo hace. }\par\pard\sect\sectd\sbknone
\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\cols2\colno1\colw6160\colsr-0\co
lno2\colw1866\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li3253\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {363}\par\col
umn\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\pard\sect\sectd\sbkn
one\pgwsxn8733\pghsxn13600\marglsxn573\margrsxn133\pard\sect\sectd\sbkpage\pgwsx
n8733\pghsxn13600\marglsxn573\margrsxn133\margtsxn666\margbsxn200\pard\li933\ri0
\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESG
OS DE INCORRECCIN MATERIAL }\par\pard\li1400\ri0\sl-253\slmult0 \fs12\cf0\f0\char
scalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li1
3\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\cha
rscalex100 {A62. Los controles sobre la integridad y exactitud de la in
formacin generada por la }\par\pard\li613\ri0\sl-253\slmult0 \fs16\cf0\f0\char
scalex100 {entidad pueden ser relevantes para la auditora si el auditor t
iene previsto utilizar }\par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\charsc
alex100 {dicha informacin en el diseo y aplicacin de procedimientos de audit
ora }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {posteriores.
Los controles relativos a los objetivos operativos y de cumplimiento }
\par\pard\li613\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {tambin pueden ser
relevantes para la auditora si estn relacionados con datos que el }\par\pard\li613
\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {auditor evala o utiliza en la apl
icacin de procedimientos de auditora. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li13\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A63. El control
interno sobre la salvaguarda de los activos contra la adquisicin, }\pa
r\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {utilizacin o venta
no autorizadas puede incluir controles relacionados tanto con la }\par\pa
rd\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin financiera co
mo con los objetivos operativos. La consideracin de }\par\pard\li613\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {dichos controles por el auditor se limit
a, por lo general, a aqullos que son relevantes }\par\pard\li613\ri0\sl-226\slmul
t0 \fs18\cf0\f0\charscalex100 {para la fiabilidad de la informacin financiera. }\
par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs1
8\cf0\f0\charscalex100 {A64. Por lo general, una entidad dispone de cont
roles relacionados con objetivos que no}\par\pard\li613\ri0\sl-240\slmult0
\fs14\cf0\f0\charscalex100 {son relevantes para la auditora y que, en consec
uencia, no es necesario considerar. }\par\pard\li613\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {Por ejemplo, una entidad puede contar con un sofis
ticado sistema de controles }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {automatizados para garantizar un funcionamiento eficiente y
eficaz (como, por }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {ejemplo, el sistema de controles automatizados de una aerolnea para
el }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {mantenimien
to de horarios de vuelos), pero normalmente dichos controles no seran }\par\pard\
li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {relevantes para la audito
ra. Adems, aunque el control interno se aplique a toda la }\par\pard\li613
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {entidad o a cualquiera de su
s unidades operativas o procesos de negocio, el }\par\pard\li613\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {conocimiento del control interno rela
tivo a cada una de las unidades operativas y }\par\pard\li613\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {procesos de negocio de la entidad puede no
ser relevante para la auditora. }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\

pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especfic

as para entidades del sector pblico }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {A65. Los auditor
es del sector pblico a menudo tienen responsabilidades adicionales con}\
par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {respecto al cont
rol interno. Por ejemplo, informar sobre el cumplimiento de un}\par\par
d\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {determinado cdigo de condu
cta. Los auditores del sector pblico pueden igualmente }\par\pard\li613\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {tener responsabilidades de informar so
bre el cumplimiento de las disposiciones }\par\pard\li613\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {legales, reglamentarias o de otro tipo. En consecu
encia, es posible que su revisin del }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {control interno sea ms amplia y detallada. }\par\pard\li13\ri
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lex100\i {Naturaleza y extensin del conocimiento de los controles relevantes}\i0
\par\pard\li13\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartado 13)
}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \
fs16\cf0\f0\charscalex100 {A66. La evaluacin del diseo de un control implic
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0\f0\charscalex100 {modo eficaz, o de detectar y corregir, incorrecciones materi
ales. La implementacin}\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
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o est utilizando. No }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
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az, por }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {lo que s
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i0\sl-160\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIE
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arscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\l
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20\cf0\f0\charscalex100 {fines. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par
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l-240\slmult0 \fs18\cf0\f0\charscalex100 {determinar si un control automatiza
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s sobre cambios en }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
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0 {A70. Entre los elementos del entorno de control que pueden ser relevantes p
ara la }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {obtencin d
e su conocimiento estn los siguientes: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\
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influyen en la eficacia del diseo, administracin y }\par\pard\li986\ri0\sl-2
53\slmult0 \fs18\cf0\f0\charscalex100 {seguimiento de los controles. }\par\pard\
li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-200\slmult0 \*\tx986\fs
18\cf0\f0\charscalex100 {(b)}\tab \fs16\cf0\f0\charscalex100\i {Compromiso con
la competencia.}\i0 \fs16\cf0\f0\charscalex100 { Cuestiones como la consid
eracin por la }\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {di
reccin de los niveles de competencia que se requieren para determinados }
\par\pard\li986\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {puestos y el m
odo en que dichos niveles se traducen en cualifica- dones y }\par\pard\li
986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conocimientos requeridos. }\p
ar\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\
tx973\fs18\cf0\f0\charscalex100 {(c)}\tab \fs14\cf0\f0\charscalex100\i {Particip
acin de los responsables del gobierno de la entidad.}\i0 \fs16\cf0\f0\cha
rscalex100 { Atributos de los }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {responsables del gobierno de la entidad tales como: }\par\pard\
li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-213\slmult0 \*\tx1346\f
s20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Su indepe
ndencia con respecto a la direccin. }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li986\ri0\sl-226\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\uc1\u82
26X}\tab \fs18\cf0\f0\charscalex100 {Su experiencia y su reputacin. }\par\pard\li
986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-226\slmult0 \*\tx1346\fs1
8\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {Su grado d
e participacin y la informacin que reciben, as como el }\par\pard\li1346\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {examen de las actividades. }\par\par
d\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-213\slmult0 \*\tx1333
\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {La ade
cuacin de sus actuaciones, incluido el grado con que plantean }\par\pard\l
i1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {preguntas difciles a la
direccin y se realiza su seguimiento, y su}\par\pard\li1346\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {interaccin con los auditores internos y externos.
}\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0
\*\tx973\fs20\cf0\f0\charscalex100 {(d)}\tab \fs16\cf0\f0\charscalex100\i {La f
ilosofa y el estilo operativo de la direccin.}\i0 \fs18\cf0\f0\charscalex100 { Car
actersticas tales como:}\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9
86\ri0\sl-213\slmult0 \*\tx1333\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs1
8\cf0\f0\charscalex100 {El enfoque con el que la direccin asume y gestiona riesgo

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l-213\slmult0 \*\tx1333\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0
\charscalex100 {Las actitudes y actuaciones de la direccin con respecto a
la informacin}\par\pard\li1346\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {f
inanciera. }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li986\ri0\sl-2
13\slmult0 \*\tx1333\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\ch
arscalex100 {Las actitudes de la direccin con respecto al procesamiento de
la in-}\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {formac
in y a las funciones de contabilidad y al personal contable. }\par\pard\li626\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx973\fs20\cf0\f0
\charscalex100 {(e)}\tab \fs16\cf0\f0\charscalex100\i {Estructura organizativa.
}\i0 \fs18\cf0\f0\charscalex100 { El marco en el que se planifican, ejecut
an, controlan y }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{revisan las actividades de la entidad para alcanzar sus objetivos. }\par\pard\l
i626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-213\slmult0 \*\tx973\fs2
0\cf0\f0\charscalex100 {(f)}\tab \fs16\cf0\f0\charscalex100\i {Asignacin de autor
idad y de responsabilidad.}\i0 \fs18\cf0\f0\charscalex100 { Cuestiones tales com
o el modo en}\par\pard\li986\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {que
se asignan la autoridad y la responsabilidad con respecto a }\par\pard\sect\sect
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d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \p
ar\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {366 }\par\pard\sect\sectd\sbknone\pg
wsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\
pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsxn213\pard\li933\ri0\sl-18
6\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE
INCORRECCIN MATERIAL }\par\pard\li1386\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex
100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li973\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-306\slmult0 \fs18\cf0\f0\charsca
lex100 {las actividades de explotacin, as como la manera en que se estab
lecen las }\par\pard\li973\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relaci
ones de informacin y las jerarquas de autorizacin. }\par\pard\li613\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li613\ri0\sl-200\slmult0 \*\tx960\fs18\cf0\f0\charscalex1
00 {(g)}\tab \fs14\cf0\f0\charscalex100\i {Polticas y prcticas de recursos humanos
.}\i0 \fs16\cf0\f0\charscalex100 { Las polticas y prcticas relacionadas, }\par\par
d\li973\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {por ejemplo, con la se
leccin, orientacin, formacin, evaluacin, tutora, }\par\pard\li973\ri0\sl-253\slmu
lt0 \fs18\cf0\f0\charscalex100 {promocin, compensacin y actuaciones correctoras. }
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18
\cf0\f0\charscalex100 {Evidencia de auditora con respecto a los elementos del ent
orno de control }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl240\slmult0 \fs18\cf0\f0\charscalex100 {A71. Se puede obtener evidencia de
auditora relevante mediante una combinacin de }\par\pard\li600\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {indagaciones y otros procedimientos de va
loracin del riesgo, tales como la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {corroboracin de la informacin resultante de indagaciones medi
ante la observacin o}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {la inspeccin de documentos. Por ejemplo, a travs de las indagaciones
ante la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direccin
y ante los empleados, el auditor puede obtener conocimiento del modo e
n}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que la direcc

in comunica su opinin a sus empleados sobre las prcticas }\par\pard\li600\ri0

\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {empresariales y el comportamiento
tico. El auditor puede as determinar si se han}\par\pard\li600\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {implementado los correspondientes controle
s mediante la consideracin, por ejemplo, }\par\pard\li600\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {de si la direccin dispone de un cdigo de conducta
escrito y si acta de un modo}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {acorde con dicho cdigo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Efecto del entorn
o de control en la valoracin de los riesgos de incorreccin material }\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\chars
calex100 {A72. Algunos elementos del entorno de control de una entidad
tienen un efecto }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{generalizado sobre la valoracin de los riesgos de incorreccin material. Por ejem
plo, }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {los respons
ables del gobierno de la entidad ejercen una influencia significativa sobre }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la conciencia de
control de una entidad, ya que una de sus funciones es la de }\par\p
ard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contrarrestar las pre
siones a las que est sometida la direccin en relacin con la }\par\pard\li600
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {informacin financiera, las cuales
pueden tener su origen en la demanda del mercado }\par\pard\li600\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {o en planes de remuneracin. En consecuencia, la
s siguientes cuestiones influyen en }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {la eficacia del diseo del entorno de control relativo
a la participacin de los }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {responsables del gobierno de la entidad: }\par\pard\li613\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx973\fs20\cf0\f0\chars
calex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Su independencia con res
pecto a la direccin y su capacidad para evaluar las }\par\pard\li973\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {acciones de la direccin. }\par\pard\li6
13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213\slmult0 \*\tx973\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Si comprenden
las transacciones comerciales de la entidad. }\par\pard\li613\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li613\ri0\sl-240\slmult0 \*\tx973\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La medida en que evalan si los est
ados financieros se preparan de conformidad}\par\pard\li973\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {con el marco de informacin financiera aplicable. }\par
\pard\li120\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li120\ri0\sl-280\slmult0 \fs18
\cf0\f0\charscalex100 {A73. Un consejo de administracin activo e independiente
puede influir en la filosofa y
}\par\pard\li120\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {
estilo de actuacin de la alta direccin. Sin embargo, ot
ros elementos pueden tener }\par\pard\li120\ri0\sl-253\slmult0 \fs18\cf0\f0\ch
arscalex100 {
un efecto ms limitado. Por ejemplo, si bien las polticas y
prc }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\
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lmult0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri
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calex100 {367}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-280\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\pa
rd\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect\s
ectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn640\margbsxn
226\pard\li960\ri0\sl-120\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VAL
ORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1413\ri0\sl-226\slmult0
\fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTO
RNO }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-293\slmu
lt0 \fs16\cf0\f0\charscalex100 {ticas de recursos humanos dirigidas a cont

ratar personal competente para las reas }\par\pard\li613\ri0\sl-240\slmult0

\fs16\cf0\f0\charscalex100 {financiera, contable y de TI pueden reducir los ries
gos de que se produzcan errores en }\par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0
\f0\charscalex100 {el procesamiento de la informacin financiera, puede que no mit
iguen un fuerte sesgo}\par\pard\li613\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
100 {por parte de la alta direccin hacia la sobrevaloracin de los beneficios. }\pa
r\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs16\
cf0\f0\charscalex100 {A74. Cuando el auditor realiza una valoracin de los
riesgos de incorreccin material, la }\par\pard\li613\ri0\sl-240\slmult0 \fs1
6\cf0\f0\charscalex100 {existencia de un entorno de control satisfactorio puede
ser una variable positiva. Sin }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\
charscalex100 {embargo, a pesar de que puede ayudar a reducir el riesg
o de fraude, un entorno de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {control satisfactorio no es un elemento disuasorio del fraude abs
oluto. En cambio, la }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex
100 {existencia de deficiencias en el entorno de control puede menoscaba
r la eficacia de }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {los controles, especialmente en relacin con el fraude. Por ejemplo, que la di
reccin }\par\pard\li613\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {no dediqu
e suficientes recursos para responder a los riesgos de seguridad de la
s TI }\par\pard\li613\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {puede afe
ctar negativamente al control interno al permitir que se realicen}\par\
pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {modificaciones indebi
das en los programas informticos o en los datos, o que se }\par\pard\li6
13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {procesen transacciones no auto
rizadas. Como se explica en la NIA 330, el entorno de }\par\pard\li613\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {control tambin influye en la naturaleza
, momento de realizacin y extensin de los }\par\pard\li613\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {procedimientos de auditora posteriores.}{\super \fs1
2\up3\cf0\f0\charscalex100 {11}}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A75. El entorno de co
ntrol, por s mismo, no previene ni detecta y corrige una incorreccin}\par\pard\li6
13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {material. Sin embargo, puede i
nfluir en la evaluacin por el auditor de la eficacia de }\par\pard\li613\ri0\sl-2
53\slmult0 \fs16\cf0\f0\charscalex100 {otros controles (por ejemplo, el seg
uimiento de controles y el funcionamiento de }\par\pard\li613\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {determinadas actividades de control) y,
en consecuencia, en la valoracin por el }\par\pard\li613\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {auditor de los riesgos de incorreccin material. }\par\p
ard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0
\f0\charscalex100 {Consideraciones especficas para entidades de pequea dimensin }\p
ar\pard\li13\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100 {A76. Es probable q
ue el entorno de control en entidades de pequea dimensin difiera del }\par\pard\li
613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de las entidades de mayor
dimensin. Por ejemplo, puede ocurrir que entre los }\par\pard\li613\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {responsables del gobierno de una enti
dad de pequea dimensin no haya un miembro }\par\pard\li613\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {independiente o externo, y la funcin de gobierno p
ueda ser desempeada }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {directamente por el propietario-gerente cuando no existen otros prop
ietarios. La }\par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {na
turaleza del entorno de control puede influir tambin en la significatividad, o en
la }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ausencia, d
e otros controles. Por ejemplo, la participacin activa del propietario-}\
par\pard\li613\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {gerente puede miti
gar algunos de los riesgos que surgen de la falta de segregacin de }\par\pard\li6
13\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {funciones en un negocio pequeo;
sin embargo, puede incrementar otros riesgos, por }\par\pard\li613\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {ejemplo, el riesgo de elusin de los controles.
}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213\slmult0 \

fs16\cf0\f0\charscalex100 {A77. Adems, es posible que en entidades de peq

uea dimensin no est disponible en }\par\pard\li613\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {forma documentada la evidencia de auditora relativa a los elem
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ENTIDAD Y DE SU ENTORNO }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i600\ri0\sl-320\slmult0 \fs18\cf0\f0\charscalex100 {tomo de control, en especial
cuando la comunicacin entre la direccin y el resto del }\par\pard\li600\ri0\sl-24
0\slmult0 \fs16\cf0\f0\charscalex100 {personal es informal pero eficaz. Por ejem
plo, es posible que una entidad de pequea }\par\pard\li600\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {dimensin no tenga un cdigo de conducta escrito pero
que, en su lugar, haya }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\char
scalex100 {desarrollado una cultura que resalte la importancia de un com
portamiento ntegro y }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {tico a travs de la comunicacin verbal y del ejemplo de la direccin. }\par\pard
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nes de la direccin o del }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {propietario-gerente son de especial importancia para el conoci
miento por el auditor }\par\pard\li600\ri0\sl-253\slmult0 \fs18\cf0\f0\charsc
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la base con la que la }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {direccin determina el modo en que los riesgos han de gestionarse. Si
dicho proceso}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {es
adecuado a las circunstancias, incluida la naturaleza, dimensin y complejidad de
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la entidad, fac
ilita al auditor la identificacin de los riesgos de incorreccin material. }\par\pa
rd\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {La consideracin de que
el proceso de valoracin del riesgo por la entidad sea }\par\pard\li600\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {adecuado a las circunstancias es
una cuestin de juicio. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas para ent
idades de pequea dimensin (Ref: }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {Apartado 17) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
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ea dimensin es poco probable que se haya establecido un }\par\pard\li600\ri
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sgo. En dichos casos, es probable que la direccin}\par\pard\li600\ri0\sl-2
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ancias, sigue siendo necesario indagar }\par\pard\li600\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {sobre los riesgos identificados y el modo en que la d
ireccin les da respuesta. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100\i {Componentes del control inter
no \uc1\u8212X El sistema de informacin, incluidos los procesos de negocio }\i0 \
par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\i {relacionados, rele
vante para la preparacin de la informacin financiera, y la comunicacin}\i0 \par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\
charscalex100 {El sistema de informacin, incluidos los procesos de negocio relaci
onados, relevante para la }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {informacin financiera y la comunicacin (Ref: Apartado 18) }\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charsca
lex100 {A81. El sistema de informacin financiera relevante para los obje
tivos de la informacin }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsc
alex100 {financiera, que incluye el sistema contable, comprende los procedimient
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iseados y establecidos para: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pa
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la entidad (as como los hechos y }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0
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ciones }\par\pard\li1000\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {al libro
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chos y }\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {las con
diciones distintos de las transacciones, tales como la depreciacin y la
}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {amortizacin de
activos, as como los cambios en la recu- perabilidad de las }\par\pard\li
1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuentas a cobrar; y }\par\pa
rd\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-200\slmult0 \*\tx100
0\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100 {asegur
ar que se recoge, registra, procesa, resume e incluye adecuadamente en
}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los estados
financieros la informacin que el marco de informacin financiera }\par\pard\l
i1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicable requiere que se r
evele. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slm
ult0 \fs18\cf0\f0\charscalex100 {Asientos en el libro diario }\par\pard\li26\ri0
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ex100 {A82. Habitualmente, el sistema de informacin de la entidad implica
la utilizacin de }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {asientos estndar en el libro diario requeridos de manera recurrente para regis
trar las }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {transac
ciones. Los ejemplos pueden ser los asientos en el libro diario para r
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compras y pagos en el libro mayor, o para registrar estimaciones con
tables }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {realizada
s peridicamente por la direccin, tales como cambios en la estimacin de }\
par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {las cuentas incobr
ables. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slm
ult0 \fs16\cf0\f0\charscalex100 {A83. El proceso de informacin financiera de la
entidad tambin implica la utilizacin de }\par\pard\li626\ri0\sl-240\slmult0 \fs16
\cf0\f0\charscalex100 {asientos no estndar en el libro diario para el registro de
transacciones no recurrentes, }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\
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egocio o de estimaciones no recurrentes, como el deterioro del valor
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n los sistemas de libros mayores manuales, los asientos no estndar en el libro di
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0\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA
ENTIDAD Y DE SU ENTORNO }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
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}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs
18\cf0\f0\charscalex100 {A84. Los procesos de negocio de una entidad son las a
ctividades diseadas para: }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li600\ri0\sl-253\slmult0 \*\tx960\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \f
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a distribucin de los }\par\pard\li973\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex1
00 {productos y servicios de una entidad; }\par\pard\li600\ri0\sl-213\slmult0 \f
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siciones legales y reglamentarias; y }\par\pard\li600\ri0\sl-213\slmult0 \fs18\c
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acin contable y financiera. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Los procesos de negocio t
ienen como resultado transacciones registradas, procesadas }\par\pard\li600\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {y notificadas mediante el sistema
de informacin. La obtencin de conocimiento de }\par\pard\li600\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {los procesos de negocio de la entidad,
que incluyen el modo en que se originan las }\par\pard\li600\ri0\sl-240\slmu
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cin de conocimiento del sistema de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\

cf0\f0\charscalex100 {informacin de la entidad relevante para la preparacin de inf
ormacin financiera de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex
100 {un modo adecuado a las circunstancias de la entidad. }\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100
{Consideraciones especficas para entidades de pequea dimensin }\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex1
00 {A85. Es probable que en las entidades de pequea dimensin, los sistemas de in
formacin }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {y proce
sos de negocio relacionados relevantes para la informacin financiera sean
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {menos sofistica
dos que en las entidades de mayor dimensin, pero su papel es }\par\pard
\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {igualmente significativo.
Las entidades de pequea dimensin que cuenten con una }\par\pard\li600\ri0\
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de que no necesiten descripciones detalladas }\par\pard\li600\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {de procedimientos contables, registros contab
les sofisticados o polticas escritas. El }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {conocimiento de los sistemas y procesos de la entid
ad puede por lo tanto ser ms fcil }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {en la auditora de una entidad de pequea dimensin, y puede
basarse ms en la }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{indagacin que en la revisin de documentacin. Sin embargo, la necesidad de
}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {obtener conocimi
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19) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0
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iones y responsabilidades y de las }\par\pard\li600\ri0\sl-240\slmult0 \fs1
8\cf0\f0\charscalex100 {cuestiones significativas relacionadas con la inform
acin financiera implica }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {proporcionar conocimiento de las funciones y responsabilidades in
dividuales del }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
control interno sobre la informacin financiera. Comprende cuestiones tales como e
l }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {grado de conoc
imiento que tiene el personal sobre el modo en que sus actividades, en}\par\pard
\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el sistema de informacin f
inanciera, se relacionan con el trabajo de otras personas, }\par\pard\li600\r
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f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slm
ult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r

i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l

i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {372}\par\pard\sect\sectd\s
bknone\pgwsxn8733\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pg
wsxn8733\pghsxn13600\marglsxn560\margrsxn133\margtsxn666\margbsxn186\pard\li920\
ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RI
ESGOS DE INCORRECCIN MATERIAL }\par\pard\li1373\ri0\sl-240\slmult0 \fs12\cf0\f0\c
harscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs18\cf0\f0\ch
arscalex100 {A91. El auditor puede poner nfasis en la identificacin y la obtencin
de conocimiento de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {las actividades de control que tratan las reas en las que el audito
r considera ms }\par\pard\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {
probable que existan riesgos de incorreccin material. Cuando mltiples actividades
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {de control alc
ancen individualmente el mismo objetivo, no es necesario obtener }\par\pa
rd\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {conocimiento de cada
una de las actividades de control relacionadas con dicho }\par\pard\li600
\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {objetivo }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100
{A92. El conocimiento del auditor acerca de la presencia o ausencia
de actividades de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {control, obtenido de su conocimiento de los dems componentes del control inte
rno, }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {le facilit
an la determinacin de si es necesario dedicar atencin adicional a la }\par
\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {obtencin de conocimien
to de las actividades de control. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especfi
cas para entidades de pequea dimensin }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {A93. Los conceptos
que subyacen en las actividades de control de las entidades de pequea }\par\pard
\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dimensin probablemente sean
similares a los de entidades de gran dimensin, pero }\par\pard\li600\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {pueden diferir en cuanto al grado de formali
zacin con el que funcionan. Adems, las }\par\pard\li600\ri0\sl-240\slmult0 \fs14\c
f0\f0\charscalex100 {entidades de pequea dimensin pueden considerar innecesari
os determinados tipos }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {de actividades de control debido a los controles aplicados por
la direccin. Por }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {ejemplo, el hecho de que nicamente la direccin est autorizada a conceder crditos
}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {a clientes o
a aprobar compras significativas puede proporcionar un control fuerte }\p
ar\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sobre saldos cont
ables y transacciones importantes, reduciendo o eliminando la }\par\pard\
li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {necesidad de actividades de
control ms detalladas. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A94. Las actividades de cont
rol relevantes para la auditora de una entidad de pequea }\par\pard\li600\
ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dimensin probablemente estarn rela
cionadas con los ciclos de las principales }\par\pard\li600\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {transacciones tales como ingresos ordinarios, co
mpras y gastos de personal. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {Riesgos derivados de las TI
(Ref: Apartado 21) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {A95. La utilizacin de TI afecta al m
odo en que se implementan las actividades de control. }\par\pard\li600\ri0\sl-24
0\slmult0 \fs14\cf0\f0\charscalex100 {Desde el punto de vista del auditor,
los controles sobre los sistemas de las TI son }\par\pard\li600\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {eficaces cuando mantienen la integridad
de la informacin y la seguridad de los datos }\par\pard\li600\ri0\sl-240\slmult0

\fs16\cf0\f0\charscalex100 {que procesan dichos sistemas, e incluyen controles

generales de las TI y controles de }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {aplicaciones eficaces. }\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs16\cf0\f0\charscalex100 {A96. Los con
troles generales de las TI son polticas y procedimientos vinculados a muchas }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicaciones y fav
orecen un funcionamiento eficaz de los controles de las }\par\pard\li600\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aplicaciones. Son aplicables en en
tornos con unidades centrales, redes de trabajo y de }\par\pard\li600\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {usuarios finales. Los controles generales d
e las TI que mantienen }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marg
lsxn560\margrsxn133\cols2\colno1\colw6173\colsr-0\colno2\colw1866\pard\li3253\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li32
53\ri0\sl-160\slmult0 \fs14\cf0\f0\charscalex100 {373 }\par\column\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs16\c
f0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn873
3\pghsxn13600\marglsxn560\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn1
3600\marglsxn546\margrsxn133\margtsxn666\margbsxn186\pard\li933\ri0\sl-266\slmul
t0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRE
CCIN MATERIAL }\par\pard\li1386\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {ME
DIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li626\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100
{la integridad de la informacin y la seguridad de los datos generalmente
incluyen }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {contro
les sobre lo siguiente: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i626\ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs
18\cf0\f0\charscalex100 {Centros de datos y operaciones de redes. }\par\pard\li6
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-253\slmult0 \*\tx986\fs20\
cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Adquisicin, re
posicin y mantenimiento de software de sistemas. }\par\pard\li626\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0 \*\tx986\fs20\cf0\f0\charscalex1
00 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambios en los programas. }\par
\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-266\slmult0 \*\tx
986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Segu
ridad de accesos. }\par\pard\li626\ri0\sl-240\slmult0 \*\tx986\fs20\cf0\f0\chars
calex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Adquisicin, desarrollo y m
antenimiento de aplicaciones. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Se implementan por l
o general para tratar los riesgos mencionados en el apartado}\par\pard\l
i626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {A56 anterior. }\par\pard\li2
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-253\slmult0 \fs16\cf0\f0\cha
rscalex100 {A97. Los controles de aplicaciones son procedimientos manuale
s o automatizados que }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {normalmente operan a nivel de procesos del negocio y que se ap
lican al }\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {procesa
miento de las transacciones mediante aplicaciones especficas. Los controle
s }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de aplicacion
es pueden ser preventivos o de deteccin y tienen como finalidad}\par\pard
\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {asegurar la integridad d
e los registros contables. En consecuencia, los controles de }\par\pard\l
i626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aplicaciones estn relaciona
dos con los procedimientos utilizados para iniciar y }\par\pard\li626\ri0\

sl-240\slmult0 \fs16\cf0\f0\charscalex100 {procesar transacciones y otros datos

financieros, as como para informar sobre ellos. }\par\pard\li626\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {Estos controles ayudan a asegurar que las
transacciones han ocurrido, estn}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f
0\charscalex100 {autorizadas y se han registrado y procesado ntegra y exa
ctamente. Como ejemplos }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {pueden citarse los filtros de datos de entrada y de secuencias
numricas con un}\par\pard\li626\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
{seguimiento manual de los informes de excepciones o la correccin en el
punto de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entr
ada de datos. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl266\slmult0 \fs16\cf0\f0\charscalex100\i {Componentes del control interno \uc1\u
8212X Seguimiento de los controles}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Aparta
do 22)}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {A98. El seguimiento de los controles es
un proceso para valorar la eficacia del fun-}\par\pard\li626\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {cionamiento del control interno a lo lar
go del tiempo. Conlleva la valoracin }\par\pard\li626\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {oportuna de la eficacia de los controles y la
adopcin de las medidas correctoras }\par\pard\li626\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {necesarias. La direccin lleva a cabo el seguimiento d
e los controles mediante }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {actividades continuas, evaluaciones puntuales o una combinacin
de ambas. Las }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
actividades de seguimiento continuas a menudo forman parte de las activ
idades }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {recurrent
es normales de una entidad e incluyen actividades de gestin y supervisin }\par\par
d\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {habituales. }\par\pard\li
26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-266\slmult0 \fs16\cf0\f0\ch
arscalex100 {A99. Las actividades de seguimiento por la direccin pueden i
ncluir la utilizacin de }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {informacin procedente de comunicaciones de terceros externos tales como
quejas de }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {clien
tes y comentarios de las autoridades reguladoras, que pueden ser indicativos de
}\par\pard\li626\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {problemas o resa
ltar reas en las que se necesitan mejoras. }\par\pard\sect\sectd\sbknone\pgwsxn87
33\pghsxn13600\marglsxn546\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\colw
4773\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 31
5}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs14\cf0\f0\charscale
x100\b {374}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\
margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn1
33\margtsxn666\margbsxn186\pard\li920\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex
100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li
1386\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE
LA ENTIDAD Y DE SU ENTORNO }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Consideraciones especficas par
a entidades de pequea dimensin }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100 {A100. El seguimiento de
l control por la direccin a menudo se consigue estrechando la }\par\pard
\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {participacin de la direcc
in o del propietario-gerente en las operaciones. Dicha }\par\pard\li600\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {participacin identificar, a menudo, las
desviaciones significativas con respecto a las }\par\pard\li600\ri0\sl-240\slmu
lt0 \fs16\cf0\f0\charscalex100 {expectativas e inexactitudes en datos financiero
s, conducentes a medidas correctoras }\par\pard\li600\ri0\sl-226\slmult0 \fs18\c
f0\f0\charscalex100 {sobre el control. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\c

f0\par\pard\li0\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex100 {Funciones de audi

tora interna (Ref: Apartado 23) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {A101. Es probable que
la funcin de auditora interna de la entidad sea relevante para la }\pa
r\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora si la nat
uraleza de las responsabilidades y actividades de la funcin de }\par\par
d\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora interna est rel
acionada con la informacin financiera de la entidad y el }\par\pard\li600\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor tiene previsto utilizar
el trabajo de los auditores internos para modificar la }\par\pard\li60
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {naturaleza o el momento de
realizacin, o bien para reducir la extensin de los }\par\pard\li600\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {procedimientos de auditora a aplicar. Si
el auditor determina que es probable que la }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {funcin de auditora interna sea relevante para la
auditora, es de aplicacin la NIA }\par\pard\li600\ri0\sl-240\slmult0 \fs20\cf0\
f0\charscalex100 {610. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A102. Los objetivos de la f
uncin de auditora interna, y por consiguiente la naturaleza de }\par\pard\li
600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sus responsabilidades y su
estatus dentro de la organizacin, varan ampliamente y }\par\pard\li600\ri0\
sl-240\slmult0 \fs14\cf0\f0\charscalex100 {dependen de la dimensin y estruct
ura de la entidad y de los requerimientos de la }\par\pard\li600\ri0\sl240\slmult0 \fs16\cf0\f0\charscalex100 {direccin y, cuando proceda, de los r
esponsables del gobierno de la entidad. Las }\par\pard\li600\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {responsabilidades de la funcin de auditora
interna pueden incluir, por ejemplo, el }\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {seguimiento del control interno, la gestin del riesgo
y la revisin del cumplimiento }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {de las disposiciones legales y reglamentarias. Por otra parte, la
s responsabilidades de }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {la funcin de auditora interna pueden limitarse a la revisin de la
economa, }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {eficienc
ia y eficacia de las operaciones, por ejemplo, y en consecuencia puede
n no }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {tener relac
in con la informacin financiera de la entidad. }\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A103. Si
la naturaleza de las responsabilidades de la funcin de auditora interna
est }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {relacionada
con la informacin financiera de la entidad, la consideracin por el }\par\p
ard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditor externo de las
actividades realizadas, o que sern realizadas, por la funcin de }\par\pard\li600\r
i0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {auditora interna puede incluir
una revisin, en su caso, del plan de auditora de la }\par\pard\li600\ri0\sl
-240\slmult0 \fs16\cf0\f0\charscalex100 {funcin de auditora interna para el period
o, as como la discusin de dicho plan con }\par\pard\li600\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {los auditores internos. }\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Fuentes d
e informacin (Ref: Apartado 24) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100 {A104. Una parte impor
tante de la informacin utilizada para el seguimiento puede ser }\par\pard
\li600\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {producida por el sistema d
e informacin de la entidad. Si la direccin asume que los }\par\pard\li600\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {datos utilizados para el seguimiento son
exactos sin disponer de una base para dicha }\par\pard\li600\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {hiptesis, los errores que pueden existir en la inform
acin }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133
\cols2\colno1\colw6160\colsr-0\colno2\colw1893\pard\li3253\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\r

i0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs14\cf0\f0\char

scalex100 {375 }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\
pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\pard\sect
\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\margtsxn666\margbs
xn200\pard\li960\ri0\sl-266\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y V
ALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1413\ri0\sl-253\slmul
t0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU EN
TORNO }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-253\sl
mult0 \fs18\cf0\f0\charscalex100 {podran llevar a la direccin a conclusiones errnea
s derivadas de sus actividades de }\par\pard\li640\ri0\sl-226\slmult0 \fs18\cf0\
f0\charscalex100 {seguimiento. En consecuencia, se requiere el conocimiento de:
}\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-280\slmult0
\*\tx1000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100
{las fuentes de la informacin relacionada con las actividades de seguimiento por
}\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {la entidad; y
}\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0
\*\tx1000\fs18\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs16\cf0\f0\charscalex100
{la base de la direccin para considerar que la informacin es suficientem
ente }\par\pard\li1000\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {fiable par
a dicha finalidad }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\r
i0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {como parte del conocimiento por
el auditor de las actividades de seguimiento de la }\par\pard\li640\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {entidad como componente del control i
nterno. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-280\sl
mult0 \fs18\cf0\f0\charscalex100\b {Identificacin y valoracin de los riesgos de in
correccin material }\b0 \par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40
\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100\i {Valoracin de los riesgos de inc
orreccin material en los estados financieros}\i0 { }\fs20\cf0\f0\charscalex100 {(
Ref: }\par\pard\li40\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {Apartado 25(
a))}\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-253\slmult0
\fs16\cf0\f0\charscalex100 {A105. Los riesgos de incorreccin material en los e
stados financieros se refieren a los que se }\par\pard\li640\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {relacionan de manera generalizada con los estado
s financieros en su conjunto y, }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf
0\f0\charscalex100 {potencialmente, afectan a varias afirmaciones. Los ries
gos de esta clase no son }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {necesariamente riesgos que se puedan identificar con afirmaciones
especficas sobre }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
los tipos de transacciones, saldos contables o informacin a revelar. Representan,
ms }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {bien, circun
stancias que pueden incrementar los riesgos de incorreccin material en}\pa
r\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {las afirmaciones,
por ejemplo, a travs de la elusin del control interno por la }\par\pard\
li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direccin. Los riesgos rel
ativos a los estados financieros pueden ser especialmente }\par\pard\li640
\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {relevantes para la consideracin p
or el auditor de los riesgos de incorreccin material }\par\pard\li640\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {debida a fraude. }\par\pard\li40\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {A
106. Los riesgos en los estados financieros pueden ser originados en es
pecial por un}\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {e
ntorno de control deficiente (aunque dichos riesgos tambin pueden estar }\
par\pard\li640\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100 {relacionados con
otros factores, como condiciones econmicas en declive). Por }\par\pard\li64
0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejemplo, deficiencias tales
como la incompetencia de la direccin pueden tener un}\par\pard\li640\ri0\s
l-240\slmult0 \fs16\cf0\f0\charscalex100 {efecto ms generalizado sobre los estado

s financieros y pueden requerir una respuesta }\par\pard\li640\ri0\sl-226\slmult

0 \fs18\cf0\f0\charscalex100 {global por parte del auditor. }\par\pard\li40\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs16\cf0\f0\charscale
x100 {A107. El conocimiento del control interno por parte del auditor puede ge
nerar dudas sobre }\par\pard\li640\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100
{la posibilidad de auditar los estados financieros de una entidad. Por ejemplo:
}\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0
\*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex10
0 {Las reservas acerca de la integridad de la direccin de la entidad pueden ser t
an}\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {graves que ll
even al auditor a la conclusin de que el riesgo de que la direccin}\par\pard\li100
0\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {presente unos estados financier
os incorrectos es tal que no se puede realizar una }\par\pard\li1000\ri0\sl-240\
slmult0 \fs20\cf0\f0\charscalex100 {auditora. }\par\pard\sect\sectd\sbknone\pgwsx
n8733\pghsxn13600\marglsxn533\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\c
olw4786\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 315}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-120\slmult0 \fs14\cf0\f
0\charscalex100 {376}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsx
n533\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\marg
rsxn133\margtsxn666\margbsxn186\pard\li1226\ri0\sl-306\slmult0 \fs12\cf0\f0\char
scalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\p
ard\li1693\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIEN
TO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li893\ri0\sl-240\slmult0 \*\tx1240\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs18\cf0\f0\charscalex100 {Las reservas acerca del estado y la fi
abilidad de los registros de una entidad }\par\pard\li1253\ri0\sl-240\slmu
lt0 \fs18\cf0\f0\charscalex100 {pueden llevar al auditor a la conclusin de que es
poco probable que se disponga }\par\pard\li1253\ri0\sl-240\slmult0 \fs16\cf0\f0
\charscalex100 {de evidencia de auditora suficiente y adecuada que sirva
de base para una }\par\pard\li1253\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {opinin de auditora no modificada sobre los estados financieros. }\par\pard\l
i306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\f0
\charscalex100 {A108. La NIA 705}{\super \fs12\up3\cf0\f0\charscalex100 {12}
}\fs18\cf0\f0\charscalex100 { establece los requerimientos y proporciona o
rientaciones para de-}\par\pard\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscal
ex100 {terminar si es necesario que el auditor exprese una opinin con s
alvedades o}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {deni
egue la opinin o, como puede ser necesario en algunos casos, renuncie
al }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {encargo si la
s disposiciones legales o reglamentarias aplicables as lo permiten. }\par\pard\li
306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-186\slmult0 \fs16\cf0\f0\
charscalex100\i {Valoracin de los riesgos de incorreccin material en las afirmacio
nes}\i0 \par\pard\li306\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apa
rtado 25(b)) }\par\pard\li306\ri0\sl-333\slmult0 \fs18\cf0\f0\charscalex100 {A10
9. Los riesgos de incorreccin material en las afirmaciones sobre los ti
pos de }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {transacc
iones, saldos contables e informacin a revelar deben tenerse en cuenta, y
a }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {que ello fac
ilita de manera directa la determinacin de la naturaleza, momento de }\p
ar\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {realizacin y extens
in de los procedimientos de auditora posteriores relacionados }\par\pard\li9
06\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {con las afirmaciones que so
n necesarios para obtener evidencia de auditora }\par\pard\li906\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {suficiente y adecuada. Al identificar y valo

rar los riesgos de incorreccin material en}\par\pard\li906\ri0\sl-240\slmult0 \fs

18\cf0\f0\charscalex100 {las afirmaciones, el auditor puede llegar a la
conclusin de que los riesgos }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {identificados se relacionan de manera ms generalizada con lo
s estados financieros }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {en su conjunto y que afectan potencialmente a muchas afirmaciones.La uti
lizacin de }\par\pard\li906\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {afirma
ciones }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\s
lmult0 \fs18\cf0\f0\charscalex100 {A110. Al manifestar que los estados financi
eros son conformes con el marco de informacin}\par\pard\li906\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {financiera aplicable, la direccin, implcita o explcitam
ente, realiza afirmaciones en}\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {relacin con el reconocimiento, medida, presentacin y revelacin de
los distintos }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
elementos de los estados financieros y de la correspondiente informacin a revelar
. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult
0 \fs18\cf0\f0\charscalex100 {A111. Las afirmaciones utilizadas por el auditor
para considerar los distintos tipos de
}\par\pard\li906\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 { potenciales incorrecciones que pueden ocurrir s
e pueden clasificar en las tres }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {categoras siguientes y pueden adoptar las siguientes formas:
}\par\pard\li893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-226\slmult0
\*\tx1240\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex100 {Afirma
ciones sobre tipos de transacciones y hechos durante el periodo objeto de }\par\
pard\li1253\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {auditora. }\par\pard\l
i1266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1266\ri0\sl-213\slmult0 \*\tx1746\
fs20\cf0\f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charscalex100 {Ocurrencia: las
transacciones y hechos registrados han ocurrido y }\par\pard\li1746\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {corresponden a la entidad. }\par\pard\li293\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li293\ri0\s
l-253\slmult0 \fs10\cf0\f0\charscalex100\b {12}\b0 \fs12\cf0\f0\charscalex100\b
{ ISA 705, \uc1\u8220XOpinin modificada en el infonne emitido por un auditor inde
pendiente\uc1\u8221X.}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\ma
rglsxn666\margrsxn133\cols2\colno1\colw6480\colsr-0\colno2\colw1453\pard\li3560\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3560\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li3560\ri0\sl-133\slmult0 \fs14\cf0\f0\charscalex100 {377}\par\column\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-146\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\p
ard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect\
sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn546\margrsxn133\margtsxn666\margbsx
n173\pard\li986\ri0\sl-280\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VA
LORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1440\ri0\sl-240\slmult
0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENT
ORNO }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-293\slm
ult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {
Integridad: se han registrado todos los hechos y transacciones que tenan }\par\p
ard\li1453\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {que registrarse. }\par
\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-213\slmult0 \*\tx
1453\fs20\cf0\f0\charscalex100 {(iii)}\tab \fs18\cf0\f0\charscalex100 {Exactitud
: las cantidades y otros datos relativos a las transacciones y }\par\p
ard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {hechos se han registra
do adecuadamente. }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\r
i0\sl-213\slmult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(iv)}\tab \fs18\cf0\f0\ch
arscalex100 {Corte de operaciones: las transacciones y los hechos se han registr
ado en }\par\pard\li1453\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {el perio
do correcto. }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl

-200\slmult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(v)}\tab \fs18\cf0\f0\charscal

ex100 {Clasificacin: las transacciones y los hechos se han registrado en
las }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuentas apr
opiadas. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li613\ri0\sl-213
\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100
{Afirmaciones sobre saldos contables al cierre del periodo: }\par\pard\li973\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-240\slmult0 \*\tx1453\fs20\cf0\
f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charscalex100 {Existencia: los activos,
pasivos y el patrimonio neto existen. }\par\pard\li973\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li973\ri0\sl-226\slmult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(ii)}
\tab \fs18\cf0\f0\charscalex100 {Derechos y obligaciones: la entidad posee o c
ontrola los derechos de los }\par\pard\li1453\ri0\sl-226\slmult0 \fs18\cf0\f0\ch
arscalex100 {activos, y los pasivos son obligaciones de la entidad. }\par\pard\l
i973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-213\slmult0 \*\tx1453\fs
20\cf0\f0\charscalex100 {(iii)}\tab \fs18\cf0\f0\charscalex100 {Integridad: se h
an registrado todos los activos, pasivos e instrumentos de }\par\pard\li1453\ri0
\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {patrimonio neto que tenan que registr
arse. }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-213\sl
mult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(iv)}\tab \fs18\cf0\f0\charscalex100
{Valoracin e imputacin: los activos, pasivos y el patrimonio neto figuran }\par\pa
rd\li1453\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {en los estados financ
ieros por importes apropiados y cualquier ajuste de }\par\pard\li1453\ri0
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do adecuadamente registrado. }\par\pard\li613\ri0\sl-213\slmult0 \fs18\cf0\par\p
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cf0\f0\charscalex100 {Afirmaciones sobre la presentacin e informacin a revelar: }\
par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-226\slmult0 \*
\tx1453\fs20\cf0\f0\charscalex100 {(i)}\tab \fs16\cf0\f0\charscalex100 {Ocurrenc
ia y derechos y obligaciones: los hechos, transacciones y otras }\par\p
ard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuestiones revelados h
an ocurrido y corresponden a la entidad. }\par\pard\li973\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li973\ri0\sl-226\slmult0 \*\tx1453\fs20\cf0\f0\charscalex100 {(i
i)}\tab \fs18\cf0\f0\charscalex100 {Integridad: se ha incluido en los estados fi
nancieros toda la informacin a }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {revelar que tena que incluirse. }\par\pard\li973\ri0\sl-213\slmult
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formacin financiera se presenta y }\par\pard\li1453\ri0\sl-240\slmult0 \fs18\cf0\
f0\charscalex100 {describe adecuadamente, y la informacin a revelar se exp
resa con }\par\pard\li1453\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {clari
dad. }\par\pard\li973\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li973\ri0\sl-213\slm
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Exactitud y valoracin: la informacin financiera y la otra informacin se }\par\pard\
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i13\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A112.
El auditor puede u
tilizar las afirmaciones tal y como se han descrito anteriormente }\par\pard\li
586\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
o puede expresarlas de un
a manera diferente siempre que todos los }\par\pard\sect\sectd\sbknone\pgwsxn873
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obre transacciones y hechos con las afirmaciones }\par\pard\li600\ri0\sl-24
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Dichas }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {afirmaci

ones pueden incluirse en el alcance de la auditora de los estados financieros. }\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \fs16\
cf0\f0\charscalex100\i {Proceso de identificacin de los riesgos de incorreccin mat
erial}\i0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apa
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plicacin de los procedimientos de valoracin }\par\pard\li600\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {del riesgo, incluida la evidencia de auditora ob
tenida durante la evaluacin del }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\
f0\charscalex100 {diseo de los controles y la determinacin de si se han implementa
do, se utiliza como }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex1
00 {evidencia de auditora en apoyo de la valoracin del riesgo. La valoracin del rie
sgo}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {determina la
naturaleza, momento de realizacin y extensin de los procedimientos }\par\p
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tificar los controles que }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {pueden prevenir, o detectar y corregir, una incorreccin materi
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lin0\itap0\fs12\cf2\f2\lang1033\langfe1033\cgrid\langnp1033\langfenp1033\insrsid
1229000 \fs14\cf2\f0\charscalex100 {A}}}}\pard\sect\sectd\sbkpage\pgwsxn8733\pgh
sxn13600\marglsxn533\margrsxn133\margtsxn666\margbsxn186\pard\li946\ri0\sl-293\s
lmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INC
ORRECCIN MATERIAL }\par\pard\li1400\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100
{MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\pard\li26\ri0\sl213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-280\slmult0 \fs18\cf0\f0\charscalex10
0 {Al18. Los controles pueden estar relacionados directa o indirectamente con
una afirmacin. }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {Cu
anto ms indirecta sea la relacin, menos eficaz ser el control para prev
enir, o}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {detectar
y corregir, incorrecciones en dicha afirmacin. Por ejemplo, la revisin por
}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el director de
ventas de un resumen de las ventas de determinadas tiendas por regin, }\par\pard\
li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {normalmente slo est indirecta
mente relacionada con la afirmacin de integridad de }\par\pard\li626\ri0\sl-240\s
lmult0 \fs16\cf0\f0\charscalex100 {los ingresos ordinarios por ventas. En c
onsecuencia, puede ser menos eficaz para }\par\pard\li626\ri0\sl-240\slmult
0 \fs16\cf0\f0\charscalex100 {reducir los riesgos de dicha afirmacin que lo
s controles ms directamente }\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\c
harscalex100 {relacionados con ella, como la conciliacin de documentos de envo con
documentos }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de f
acturacin. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\
slmult0 \fs16\cf0\f0\charscalex100\i {Riesgos significativos}\i0 \par\pard\li26\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-253\slmult0 \fs18\cf0\f0\chars
calex100 {Identificacin de riesgos significativos (Ref: Apartado 28) }\par\pard\l
i26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {Al19. Los riesgos significativos a menudo estn relacionados
con transacciones sig-}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {nificativas no rutinarias o con otras cuestiones que requieren la aplica
cin de juicio. }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {La
s transacciones no rutinarias son transacciones inusuales, debido a su dimensin o
}\par\pard\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {naturaleza y q
ue, por lo tanto, no ocurren con frecuencia. Las cuestiones que }\par\pa
rd\li626\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {requieren la aplicacin d
e juicio pueden incluir la realizacin de estimaciones }\par\pard\li626\ri0\
sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contables sobre las que existe una in
certidumbre significativa en la medida. Es menos }\par\pard\li626\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {probable que las transacciones rutinarias,
no complejas, que estn sujetas a un }\par\pard\li626\ri0\sl-240\slmult0 \fs
18\cf0\f0\charscalex100 {procesamiento sistemtico, originen riesgos significativo
s. }\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-200\slmult0
\fs16\cf0\f0\charscalex100 {A120. Los riesgos de incorreccin material pueden s
er mayores en el caso de transacciones }\par\pard\li626\ri0\sl-240\slmult0 \fs18
\cf0\f0\charscalex100 {significativas no rutinarias que surjan de cuestiones com
o las siguientes: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\r
i0\sl-200\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0
\f0\charscalex100 {Mayor intervencin de la direccin para especificar el tratamient
o contable. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl213\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\ch
arscalex100 {Mayor intervencin manual para recoger y procesar datos. }\par\pard\l
i626\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li626\ri0\sl-226\slmult0 \*\tx986\fs2
0\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Clculos o pr
incipios contables complejos. }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li626\ri0\sl-226\slmult0 \*\tx973\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\t
ab \fs18\cf0\f0\charscalex100 {La naturaleza de las transacciones no rutinarias,
que pudieran dificultar a la }\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\c
harscalex100 {entidad la implementacin de controles sobre sus riesgos. }\par\pard
\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-226\slmult0 \fs16\cf0\f0
\charscalex100 {A121. Los riesgos de incorreccin material pueden ser mayores en

el caso de cuestiones de }\par\pard\li626\ri0\sl-240\slmult0 \fs18\cf0\f0\chars

calex100 {juicio significativas que requieran la realizacin de estimaciones conta
bles que surjan}\par\pard\li626\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {d
e cuestiones como las siguientes: }\par\pard\li626\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li626\ri0\sl-200\slmult0 \*\tx986\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs18\cf0\f0\charscalex100 {Los principios contables relativos a las esti
maciones contables o al reco-}\par\pard\li986\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {nocimiento de ingresos pueden estar sujetos a diferentes interpreta
ciones. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsx
n133\cols2\colno1\colw3280\colsr-0\colno2\colw4786\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-293\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 315}\b0 \i0 \par\column\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex100\b {380}\b0 \p
ar\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn533\margrsxn133\pard\s
ect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\margtsxn666\mar
gbsxn200\pard\li960\ri0\sl-293\slmult0 \fs12\cf0\f0\charscalex100 {IDENTIFICACIN
Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1413\ri0\sl-253\sl
mult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA ENTIDAD Y DE SU
ENTORNO }\par\pard\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-240
\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\char
scalex100 {El juicio requerido puede ser subjetivo o complejo, o requerir hiptesi
s sobre los }\par\pard\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {efe
ctos de hechos futuros; por ejemplo, el juicio sobre el valor razonable. }\par\p
ard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs18\cf0
\f0\charscalex100 {A122. La NIA 330 describe las consecuencias para los
procedimientos de auditora }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\ch
arscalex100 {posteriores de la calificacin de un riesgo como significativo.}{\sup
er \fs12\up3\cf0\f0\charscalex100 {13}}\par\pard\li40\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li40\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Riesgos signific
ativos relacionados con los riesgos de incorreccin material debida a fraude }\par
\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-253\slmult0 \fs16\c
f0\f0\charscalex100 {A123. La NIA 240 proporciona requerimientos y orient
aciones adicionales sobre la }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0
\charscalex100 {identificacin y valoracin de los riesgos de incorreccin material de
bida a fraude.}{\super \fs12\up3\cf0\f0\charscalex100 {14}}\par\pard\li40\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex1
00 {A124. Si bien a menudo es menos probable que los riesgos relacion
ados con cuestiones }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {significativas no rutinarias o que requieren la aplicacin de juicio
estn sujetos a }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {c
ontroles rutinarios, la direccin puede tener otras respuestas cuya finalidad es t
ratar }\par\pard\li640\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {dichos ri
esgos. En consecuencia, el conocimiento por el auditor de si la entida
d ha }\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {diseado e
implementado controles para los riesgos significativos que surjan de }\p
ar\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {cuestiones no rutin
arias o que requieren la aplicacin de juicio incluye conocer si la }\par\pard\li6
40\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {direccin responde a dichos r
iesgos y el modo en que lo hace. Dichas respuestas }\par\pard\li640\ri0\
sl-240\slmult0 \fs18\cf0\f0\charscalex100 {pueden incluir lo siguiente: }\par\pa
rd\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx100
0\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Activi
dades de control tales como la revisin de hiptesis por la alta direccin o }\par\par

d\li1000\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {por expertos. }\par\pard

\li640\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li640\ri0\sl-266\slmult0 \*\tx1000\
fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Procesos
documentados para las estimaciones. }\par\pard\li640\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li640\ri0\sl-173\slmult0 \*\tx1000\fs20\cf0\f0\charscalex100 {\uc1\u
8226X}\tab \fs18\cf0\f0\charscalex100 {Aprobacin por los responsables del gobiern
o de la entidad. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\
sl-173\slmult0 \fs18\cf0\f0\charscalex100 {A125. Por ejemplo, cuando se produc
en hechos nicos como la recepcin de la notificacin}\par\pard\li640\ri0\sl-240\slmul
t0 \fs16\cf0\f0\charscalex100 {de una demanda significativa, la consideracin
de la respuesta de la entidad puede }\par\pard\li640\ri0\sl-240\slmult0 \f
s14\cf0\f0\charscalex100 {incluir cuestiones tales como si se ha remitido
a los expertos adecuados (como los }\par\pard\li640\ri0\sl-240\slmult0 \f
s18\cf0\f0\charscalex100 {asesores jurdicos internos o externos), si se ha realiz
ado una valoracin de su efecto}\par\pard\li640\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {potencial, y el modo en que se propone que las circunstanc
ias se revelen en los }\par\pard\li640\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {estados financieros. }\par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li40\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {A126. En algunos casos
, la direccin puede no haber respondido adecuadamente a riesgos }\par\pard\li
640\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {significativos de incorreccin
material mediante la implementacin de controles para }\par\pard\li640\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {dichos riesgos. El hecho de que la direccin n
o haya implementado dichos controles }\par\pard\li640\ri0\sl-240\slmult0 \fs18\c
f0\f0\charscalex100 {indica una deficiencia significativa en el control interno.
}{\super \fs12\up3\cf0\f0\charscalex100 {15}}\par\pard\li26\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-160\slmult0 \*\tx293\fs10\cf0\f0\chars
calex100 {13}\tab \fs12\cf0\f0\charscalex100 {NIA330, apartados 15 y 21.}\par\pa
rd\li26\ri0\sl-253\slmult0 \*\tx293\fs10\cf0\f0\charscalex100 {14}\tab \fs12\cf0
\f0\charscalex100 {NIA 240, apartados 25-27.}\par\pard\li0\ri0\sl-240\slmult0 \*
\tx266\fs10\cf0\f0\charscalex100 {15}\tab \fs12\cf0\f0\charscalex100 {NIA 265, \
uc1\u8220XComunicacin de las deficiencias en el control interno a los responsable
s del gobierno y a la direccin de }\par\pard\li280\ri0\sl-200\slmult0 \fs12\cf0\f
0\charscalex100 {la entidad\uc1\u8221X, apartado A7.}\par\pard\sect\sectd\sbknon
e\pgwsxn8733\pghsxn13600\marglsxn520\margrsxn133\cols2\colno1\colw6200\colsr-0\c
olno2\colw1880\pard\li3293\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3293\ri0\sl-3
06\slmult0 \fs14\cf0\f0\charscalex100 {381}\par\column\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-320\slmult0 \fs16\cf0\f0\charscalex100\b \i {NI
A 315}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn520\ma
rgrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133
\margtsxn666\margbsxn186\pard\li1240\ri0\sl-306\slmult0 \fs12\cf0\f0\charscalex1
00 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1
693\ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE L
A ENTIDAD Y DE SU ENTORNO }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li306\ri0\sl-226\slmult0 \fs16\cf0\f0\charscalex100\i {Riesgos para los que los
procedimientos sustantivos por s solos no proporcionan}\i0 \par\pard\li306\ri0\s
l-226\slmult0 \fs16\cf0\f0\charscalex100\i {evidencia de auditora suficiente y ad
ecuada}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 30)}\par\pard\li306\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-253\slmult0 \fs18\cf0\f0\charscale
x100 {A127. Los riesgos de incorreccin material pueden estar directamente
relacionados con el }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {registro de tipos de transacciones o saldos contables rutinarios, y con l
a preparacin }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de
estados financieros fiables. Dichos riesgos pueden incluir los riesgos d
e un}\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {procesamien
to inexacto o incompleto de tipos de transacciones rutinarias y }\par\p
ard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {significativas, tales
como ingresos ordinarios, compras y cobros, o pagos de la }\par\pard\li

906\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {entidad. }\par\pard\li306\ri0

\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult0 \fs16\cf0\f0\charsca
lex100 {A128. Cuando dichas transacciones rutinarias estn sujetas a un pr
ocesamiento muy }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{automatizado con escasa o nula intervencin manual, puede que no resulte
posible }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {aplica
r nicamente procedimientos sustantivos en relacin con el riesgo. Por ejemplo, }\pa
r\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el auditor puede con
siderar que ste es el caso de aquellas circunstancias en las que }\par\pard\li906
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {una parte significativa de l
a informacin de la entidad se inicia, registra, procesa o}\par\pard\li906
\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {notifica slo de manera electrnica,
como en un sistema integrado. En estos casos: }\par\pard\li906\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li906\ri0\sl-213\slmult0 \*\tx1266\fs20\cf0\f0\charscalex1
00 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Es posible que la evidencia de
auditora nicamente est disponible en formato}\par\pard\li1266\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {electrnico, y que su suficiencia y adecuacin normal
mente dependan de la }\par\pard\li1266\ri0\sl-240\slmult0 \fs18\cf0\f0\charsca
lex100 {eficacia de los controles sobre su exactitud e integridad. }\par\pard\li
906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li906\ri0\sl-200\slmult0 \*\tx1253\fs2
0\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {La posibili
dad de que la informacin se inicie o altere de manera incorrecta y de }\par\pard\
li1266\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {que este hecho no se de
tecte puede ser mayor si los correspondientes controles }\par\pard\li1266\ri
0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {no estn funcionando de manera eficaz
. }\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-213\slmult
0 \fs16\cf0\f0\charscalex100 {A129. La NIA 330 describe las consecuencias de l
a identificacin de dichos riesgos para los }\par\pard\li906\ri0\sl-226\slmult0 \f
s18\cf0\f0\charscalex100 {procedimientos de auditora posteriores.}{\super \fs12\u
p2\cf0\f0\charscalex100 {16}}\par\pard\li306\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li306\ri0\sl-200\slmult0 \fs16\cf0\f0\charscalex100\i {Revisin de la valoracin
del riesgo}\i0 \fs18\cf0\f0\charscalex100 { (Ref: Apartado 31)}\par\pard\li306\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li306\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {A130. Durante la realizacin de la auditora puede llegar a cono
cimiento del auditor }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {informacin que difiera significativamente de la informacin sobre la que se
bas la }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {valoracin d
el riesgo. Por ejemplo, la valoracin del riesgo puede basarse en la }\pa
r\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {suposicin de que ci
ertos controles estn funcionando de manera eficaz. Al realizar }\par\pard\l
i906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {las pruebas sobre dichos con
troles, el auditor puede obtener evidencia de auditora de }\par\pard\li906\ri0\sl
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momentos importantes durante la realizacin}\par\pard\li906\ri0\sl-240\slmult0 \fs
16\cf0\f0\charscalex100 {de la auditora. Del mismo modo, al aplicar proce
dimientos sustantivos, el auditor }\par\pard\li906\ri0\sl-240\slmult0 \fs16\c
f0\f0\charscalex100 {puede detectar incorrecciones por cantidades superiores o c
on mayor frecuencia de lo }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {que corresponde a las valoraciones del riesgo realizadas por
el auditor. En tales }\par\pard\li906\ri0\sl-240\slmult0 \fs16\cf0\f0\charscal
ex100 {circunstancias, puede ocurrir que la valoracin del riesgo no refle
je adecuadamente }\par\pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
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alex100 { NIA 330, apartado B.}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn136
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charscalex100 {A131. El modo en que se deben documentar los requerimient
os del apartado 32 debe }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\char
scalex100 {determinarlo el auditor de acuerdo con su juicio profesional.
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x100 {auditoras de entidades de pequea dimensin, la documentacin puede incluirs
e en }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {la del a
uditor relativa a la estrategia global de auditora y plan de auditoria.
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\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {mismo modo, por
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rscalex100 {de la naturaleza, dimensin y complejidad de la entidad, as com
o de su control }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
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de la }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {metodologa
y tecnologa de auditora utilizadas en el transcurso de la auditora. }\par\pard\li0
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calex100 {A132. En el caso de entidades cuya actividad y cuyos procesos
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alex100 {efectos de la informacin financiera, la documentacin puede adoptar
una forma }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {sen
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ad del }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conocimie
nto del auditor sobre la entidad y las cuestiones relacionadas con dich
o}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {conocimiento.
Los elementos clave del conocimiento documentados por el auditor }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incluyen aquellos que
sirven de base al auditor para valorar los riesgos de }\par\pard\li600\
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rscalex100 {A133. La extensin de la documentacin puede tambin reflejar la e
xperiencia y las }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex10
0 {capacidades de los miembros del equipo del encargo de la auditora. Siempre que
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anteriores, actualizada segn resulte necesario para reflejar los cambios en
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0 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li14
40\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA
ENTIDAD Y DE SU ENTORNO }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
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cf0\f0\charscalex100\b {Anexo 1}\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghs
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par\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li40\ri0\sl-320\slmult0 \fs1
8\cf0\f0\charscalex100\b {Componentes del control interno}\b0 \par\column\pard\l
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rscalex100 {(Ref: Apartados 4(c), 14-24, A69-A104) }\par\pard\sect\sectd\sbknone
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lumn\pard\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {El presente anexo
proporciona explicaciones ms detalladas sobre los componentes }\par\pard\
li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del control interno, tal y c
omo se establecen en los apartados 4(c), 14-24 y A69-104, }\par\pard\li26\ri0\sl
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auditora de estados financieros. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn1
3600\marglsxn533\margrsxn133\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4
0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Entorno de control }\b0 \par\
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no1\colw640\colsr-0\colno2\colw7426\pard\li40\ri0\sl-213\slmult0 \fs18\cf0\par\p
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ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {El entorno de control engloba los siguientes elementos: }\par\pard\li0\
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0\charscalex100 {(a)}\tab \fs16\cf0\f0\charscalex100\i {Comunicacin y vigilanci
a de la integridad y de los valores ticos.}\i0 \fs18\cf0\f0\charscalex100
{ La eficacia de }\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{los controles no puede situarse por encima de la integridad y los valo
res ticos }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de las
personas que los crean, administran y realizan su seguimiento. La }\pa
r\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {integridad y el comp
ortamiento tico son el producto de las normas de tica y de }\par\pard\li360\ri0\sl
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en que son comunicados y de la manera }\par\pard\li360\ri0\sl-240\slmult0 \fs18\
cf0\f0\charscalex100 {en que son implantados en la prctica. La vigilancia d
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alex100 {valores ticos incluye, por ejemplo, las actuaciones de la direccin con el
fin de }\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {eliminar

o reducir los incentivos o las tentaciones que pueden llevar al personal }\par\
pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {a cometer actos desh
onestos, ilegales o faltos de tica. La comunicacin de las }\par\pard\li360\ri0
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alex100 {claraciones de polticas y de cdigos de conducta, as como a travs del ejempl
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*\tx360\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100\i {Compro
miso con la competencia.}\i0 \fs18\cf0\f0\charscalex100 { La competencia e
s el conocimiento y las }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\cha
rscalex100 {cualificaciones necesarias para realizar las tareas que definen
el trabajo de una }\par\pard\li360\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex
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}\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {otras disposici
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l gobierno de la entidad. Otras responsabilidades }\par\pard\li360\ri0\sl-240\sl
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incluyen la supervisin del diseo }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0
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arscalex100 { La filosofa y el estilo operativo de la }\par\pard\li960\ri0\sl-240
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cin financiera }\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {se
pueden manifestar a travs de una seleccin conservadora o agresiva de }\p
ar\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {principios contable
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contables. }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-2
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20\cf0\f0\charscalex100 {relevante incluye la consideracin de las reas clave
de autoridad y }\par\pard\li960\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100
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ra organizativa de una entidad depende, en parte, de su}\par\pard\li960\ri0\sl-2
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que sus actuaciones individuales se }\par\pard\li960\ri0\sl-240\slmult0 \fs1
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es consciente del modo en }\par\pard\li960\ri0\sl-226\slmult0 \fs18\cf0\f0\
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cf0\f0\charscalex100 {(g)}\tab \fs14\cf0\f0\charscalex100\i {Polticas y prcticas
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s y prcticas }\par\pard\li960\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {re
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}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {relacin con la c
onciencia de control de una entidad. Por ejemplo, las normas de }\par\pard\li960
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tes de los auditores }\par\pard\li600\ri0\sl-226\slmult0 \fs18\cf0\f0\charsca
lex100 {externos. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn5
73\margrsxn133\cols2\colno1\colw3280\colsr-0\colno2\colw4746\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-266\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 315 ANEXO 1 }\b0
\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\
sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs14\cf0\f0\char
scalex100 {390 }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn573\
margrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn1
33\margtsxn666\margbsxn160\cols2\colno1\colw6106\colsr-0\colno2\colw1840\pard\li
893\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li893\ri0\sl-160\slmult0 \fs12\cf0\f0\
charscalex100 {IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\p
ar\pard\li1346\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCI
MIENTO DE LA ENTIDAD Y DE SU ENTORNO }\par\column\pard\li0\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\sl
mult0 \fs22\cf0\f0\charscalex100\b {Anexo 2}\b0 \par\pard\sect\sectd\sbknone\pgw
sxn8733\pghsxn13600\marglsxn653\margrsxn133\pard\li4733\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li4733\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Aparta

dos A33, A115) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2

40\slmult0 \fs18\cf0\f0\charscalex100\b {Condiciones }\b0 \fs20\cf0\f0\charscale
x100 {y }\fs18\cf0\f0\charscalex100\b {hechos que pueden indicar la existencia d
e riesgos de incorreccin material }\b0 \par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {A continuacin figura
n ejemplos de condiciones y hechos que pueden indicar la existencia de }\par\par
d\li0\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {riesgos de incorreccin mater
ial. Los ejemplos mencionados aqu abarcan un amplio espectro }\par\pard\li0\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {de condiciones o hechos; sin embargo,
no todos son relevantes para todo encargo de auditora }\par\pard\li0\ri0\sl-253\s
lmult0 \fs18\cf0\f0\charscalex100 {y la lista de ejemplos no es necesariamente e
xhaustiva. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\s
lmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charsca
lex100 {Operaciones en regiones econmicamente inestables; por ejemplo, en pases co
n}\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {significativa d
evaluacin de la moneda o con economas muy inflacionistas. }\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx360\fs20\cf0\f0\charsca
lex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Operaciones expuestas a mer
cados voltiles; por ejemplo, comercio con futuros. }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\tx360\fs20\cf0\f0\charscalex100
{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Operaciones sujetas a un alto gra
do de regulacin compleja. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
0\ri0\sl-240\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\
cf0\f0\charscalex100 {Problemas de empresa en funcionamiento y de liquidez, incl
uida la prdida de clientes }\par\pard\li360\ri0\sl-253\slmult0 \fs20\cf0\f0\chars
calex100 {significativos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-226\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18
\cf0\f0\charscalex100 {Restricciones en la disponibilidad de capital y de crditos
. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \*
\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {C
ambios en el sector en el que opera la entidad. }\par\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {
\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambios en la cadena de suministros
. }\par\pard\li0\ri0\sl-293\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u82
26X}\tab \fs18\cf0\f0\charscalex100 {Desarrollo u oferta de nuevos productos o s
ervicios, o cambios a nuevas lneas de }\par\pard\li360\ri0\sl-253\slmult0 \fs20\c
f0\f0\charscalex100 {negocio. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-226\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs18\cf0\f0\charscalex100 {Expansin a nuevas ubicaciones. }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \*\tx360\fs20\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Cambios en la entidad, com
o importantes adquisiciones o reorganizaciones u otros }\par\pard\li360\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {hechos inusuales. }\par\pard\li0\ri0\sl-2
13\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\tx346\fs20\cf0\f0\charsc
alex100 {\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {Probabilidades de venta de
entidades o de segmentos de negocio. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-253\slmult0 \*\tx346\fs20\cf0\f0\charscalex100 {\uc1\u8226
X}\tab \fs18\cf0\f0\charscalex100 {Existencia de alianzas y de negocios conjunto
s complejos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253
\slmult0 \*\tx346\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18\cf0\f0\chars
calex100 {Utilizacin de financiacin fuera de balance, entidades con cometido espec
ial y otros }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {acue
rdos de financiacin complejos. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-226\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \
fs18\cf0\f0\charscalex100 {Transacciones significativas con partes vinculadas. }
\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn133\cols
2\colno1\colw5400\colsr-0\colno2\colw2546\pard\li3253\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3

253\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3253\ri0\sl-186\slmult0 \fs14\cf0\f0

\charscalex100 {391}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f0\charscalex100\b \i {NIA 315 ANEXO
2}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn653\margr
sxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\ma
rgtsxn666\margbsxn186\pard\li760\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {
IDENTIFICACIN Y VALORACIN DE LOS RIESGOS DE INCORRECCIN MATERIAL }\par\pard\li1240\
ri0\sl-253\slmult0 \fs12\cf0\f0\charscalex100 {MEDIANTE EL CONOCIMIENTO DE LA EN
TIDAD Y DE SU ENTORNO }\par\pard\li986\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9
86\ri0\sl-306\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs
18\cf0\f0\charscalex100 {Falta de personal con las cualificaciones necesarias en
el rea contable y de }\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscale
x100 {informacin financiera. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs20\c
f0\f0\charscalex100 {\uc1\u61623X}\tab \fs18\cf0\f0\charscalex100 { Cambios en p
ersonal clave, incluida la salida de ejecutivos clave. }\par\pard\li986\ri0\sl-2
93\slmult0 \*\tx1346\fs18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\c
harscalex100 { Deficiencias en el control interno, especialmente las no t
ratadas por la }\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100
{direccin. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs18\cf0\f0\charscalex
100 {\uc1\u61623X}\tab \fs14\cf0\f0\charscalex100 { Incongruencias entre la e
strategia de TI de la entidad y sus estrategias de }\par\pard\li1346\ri
0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {negocio. }\par\pard\li986\ri0\sl-2
93\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs18\cf0\f0\c
harscalex100 {Cambios en el entorno de las TI. }\par\pard\li986\ri0\sl-293\slmul
t0 \*\tx1346\fs18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscale
x100 {Instalacin de nuevos y significativos sistemas de TI relacionados c
on la }\par\pard\li1346\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin
financiera. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs18\cf0\f0\charscale
x100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Indagaciones sobre las op
eraciones de la entidad o de sus resultados }\par\pard\li1346\ri0\sl-240\s
lmult0 \fs18\cf0\f0\charscalex100 {financieros realizadas por organismos regulad
ores o gubernamentales. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs18\cf0\f
0\charscalex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Incorrecciones a
nteriores, historial de errores o un elevado nmero de }\par\pard\li1346\ri
0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {ajustes al cierre del periodo. }\pa
r\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs18\cf0\f0\charscalex100 {\uc1\u61623
X}\tab \fs16\cf0\f0\charscalex100 {Nmero significativo de transacciones no r
utinarias o no sistemticas, }\par\pard\li1346\ri0\sl-240\slmult0 \fs16\cf0\f0\
charscalex100 {incluidas transacciones intergrupo e importantes transacciones
generadoras }\par\pard\li1346\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {de
ingresos al cierre del periodo. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs
18\cf0\f0\charscalex100 {\uc1\u61623X}\tab \fs14\cf0\f0\charscalex100 {Transacci
ones registradas sobre la base de las intenciones de la direccin; }\par\p
ard\li1346\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {por ejemplo, refinanci
acin de la deuda, activos mantenidos para la venta y }\par\pard\li1346\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {clasificacin de los valores negociables. }\p
ar\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\uc1\u6162
3X}\tab \fs18\cf0\f0\charscalex100 {Aplicacin de nuevos pronunciamientos contable
s. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\uc1
\u61623X}\tab \fs18\cf0\f0\charscalex100 {Mediciones contables que conllevan pro
cesos complejos. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs18\cf0\f0\chars
calex100 {\uc1\u61623X}\tab \fs16\cf0\f0\charscalex100 {Hechos o transacciones
que implican una incertidumbre significativa de }\par\pard\li1346\ri0\sl-2
53\slmult0 \fs18\cf0\f0\charscalex100 {medicin, incluidas las estimaciones contab
les. }\par\pard\li986\ri0\sl-293\slmult0 \*\tx1346\fs20\cf0\f0\charscalex100 {\u
c1\u61623X}\tab \fs18\cf0\f0\charscalex100 {Litigios y pasivos contingentes
pendientes; por ejemplo, garantas post-}\par\pard\li1346\ri0\sl-240\slmult0 \

fs18\cf0\f0\charscalex100 {venta, garantas financieras y reparacin medioambiental.

}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\co
ls2\colno1\colw3333\colsr-0\colno2\colw4600\pard\li400\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4
00\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li400\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li400\ri0\sl-333\slmult0 \fs14\cf0\f0\charscalex100\b \i {315 ANEXO 2 }\b0
\i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-306\slmult0 \fs14\cf0\f0\charscalex100 {392 }\par\
pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\pard\sect
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pard\li0\ri0\sl-240\slmult0 \fs12\cf0\f0\charscalex100 {IMPORTANCIA RELATIVA O M
ATERIALIDAD EN LA PLANIFICACIN }\par\pard\li1080\ri0\sl-240\slmult0 \fs12\cf0\f0\
charscalex100 {Y EJECUCIN DE LA AUDITORA }\par\pard\sect\sectd\sbknone\pgwsxn8733\
pghsxn13600\marglsxn653\margrsxn133\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li53\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Alcance de esta NIA }\
b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn133\c
ols2\colno1\colw626\colsr-0\colno2\colw7320\pard\li53\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li53\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {1.}\par\column\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {Esta Norma Internacional de Auditora (NIA) trata de la responsab
ilidad que tiene el }\par\pard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {auditor de aplicar el concepto de importancia relativa en la planificacin y ej
ecucin}\par\pard\li26\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {de una aud
itora de estados financieros. La NIA 450}{\super \fs10\up3\cf0\f0\charscale
x100 {1}}\fs16\cf0\f0\charscalex100 { explica el modo de aplicar la }\par\p
ard\li26\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {importancia relativa par
a evaluar el efecto de las incorrecciones identificadas sobre la }\par\pard\li26
\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora y, en su caso, de la
s incorrecciones no corregidas sobre los estados }\par\pard\li26\ri0\sl-24
0\slmult0 \fs18\cf0\f0\charscalex100 {financieros. }\par\pard\sect\sectd\sbknone
\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn133\pard\li53\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100\b {Importanci
a relativa en el contexto de una auditora }\b0 \par\pard\sect\sectd\sbknone\pgwsx
n8733\pghsxn13600\marglsxn653\margrsxn133\cols2\colno1\colw640\colsr-0\colno2\co
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fs20\cf0\f0\charscalex100 {2.}\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs1
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0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53
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ar\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18
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column\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {Los marcos de informacin financiera a menudo se
refieren al concepto de }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {importancia relativa en el contexto de la preparacin y presenta

cin de estados }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {f

inancieros. Aunque dichos marcos de informacin financiera pueden referirse
a la }\par\pard\li13\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {importanc
ia relativa en distintos trminos, por lo general indican que: }\par\pard\li13\ri0
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charscalex100 {\uc1\u8226X}\tab \fs20\cf0\f0\charscalex100 {las incorrecciones,
incluidas las omisiones, se consideran materiales si, }\par\pard\li373\ri
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, cabe prever razonablemente que influyan }\par\pard\li373\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {en las decisiones econmicas que los usuarios toma
n basndose en los estados }\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\char
scalex100 {financieros; }\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
13\ri0\sl-213\slmult0 \*\tx373\fs20\cf0\f0\charscalex100 {\uc1\u8226X}\tab \fs18
\cf0\f0\charscalex100 {los juicios sobre la importancia relativa se reali
zan teniendo en cuenta las }\par\pard\li373\ri0\sl-226\slmult0 \fs18\cf0\f0\ch
arscalex100 {circunstancias que concurren y se ven afectados por la magnitud o l
a naturaleza }\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {de
una incorreccin, o por una combinacin de ambas; y }\par\pard\li13\ri0\sl-213\slmul
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{\uc1\u8226X}\tab \fs18\cf0\f0\charscalex100 {los juicios sobre las cuestio
nes que son materiales para los usuarios de los }\par\pard\li373\ri0\sl-2
40\slmult0 \fs16\cf0\f0\charscalex100 {estados financieros se basan en la consid
eracin de las necesidades comunes de }\par\pard\li373\ri0\sl-240\slmult0 \fs18\cf
0\f0\charscalex100 {informacin financiera de los usuarios en su conjunto.}{\super
\fs12\up3\cf0\f0\charscalex100 {2}}\fs18\cf0\f0\charscalex100 { No se tiene en
cuenta el }\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {posibl
e efecto que las incorrecciones puedan tener en usuarios individuales }\p
ar\pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {especficos, cuyas ne
cesidades pueden ser muy variadas. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Dichas indicaciones,
si estn presentes en el marco de informacin financiera }\par\pard\li13\ri
0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {aplicable, proporcionan al audito
r un marco de referencia para determinar la }\par\pard\li13\ri0\sl-240\slm
ult0 \fs16\cf0\f0\charscalex100 {importancia relativa a efectos de la auditora.
Si el marco de informacin financiera }\par\pard\li13\ri0\sl-240\slmult0 \fs18
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portan }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn653\margrsxn
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ab \fs12\cf0\f0\charscalex100 {NIA 450, \uc1\u8220XEvaluacin de las incorreccione
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s financieros\uc1\u8221X (}\fs12\cf0\f0\charscalex100\i {Framework for the Prepa
ration }\i0 \par\pard\li280\ri0\sl-173\slmult0 \fs10\cf0\f0\charscalex100\i {and
Presentation of Financial Statements}\i0 \fs10\cf0\f0\charscalex100 {), aproba
do por el Consejo de Normas Internacionales de Contabilidad }\par\pard\l
i280\ri0\sl-186\slmult0 \fs10\cf0\f0\charscalex100\i {(International Accounting
Standards Board)}\i0 \fs10\cf0\f0\charscalex100 { en abril de 2001, indica que,
para una entidad con fines de lucro, dado }\par\pard\li280\ri0\sl-173\slmult0 \f
s10\cf0\f0\charscalex100 {que los inversores son proveedores de capital r
iesgo para la empresa, proporcionar estados financieros que }\par\pard\li
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aquellos satisfar tambin la mayor parte de las necesidades de otros usuarios.}\pa
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\column\pard\li720\ri0\sl-200\slmult0 \fs12\cf0\f0\charscalex100 {IMPORTANCIA RE
LATIVA O MATERIA!,TOAD EN LA PLANIFICACIN }\par\pard\li1800\ri0\sl-253\slmult0 \f
s12\cf0\f0\charscalex100 {Y EJECUCIN DE LA AUDITORA }\par\pard\li0\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {cia re
lativa, las caractersticas mencionadas en el apartado 2 proporcionan al auditor }
\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {dicho marco de refe
rencia. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
lt0 \fs16\cf0\f0\charscalex100 {La determinacin por el auditor de la importancia
relativa viene dada por el ejercicio }\par\pard\li0\ri0\sl-240\slmult0 \fs16\cf0
\f0\charscalex100 {de su juicio profesional, y se ve afectada por su p
ercepcin de las necesidades de }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {informacin financiera de los usuarios de los estados financieros.
En este contexto, es }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {razonable que el auditor asuma que los usuarios: }\par\pard\li0\ri0\sl-213\sl
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00 {(a)}\tab \fs18\cf0\f0\charscalex100 {tienen un conocimiento razonable de
la actividad econmica y empresarial, as }\par\pard\li360\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {como de la contabilidad y estn dispuestos a anali
zar la informacin de los }\par\pard\li360\ri0\sl-226\slmult0 \fs18\cf0\f0\char
scalex100 {estados financieros con una diligencia razonable; }\par\pard\li0\ri0\
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arscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {comprenden que los estados
financieros se preparan, presentan y auditan}\par\pard\li360\ri0\sl-240\slm
ult0 \fs18\cf0\f0\charscalex100 {teniendo en cuenta niveles de importancia relat
iva; }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-200\slmult0
\*\tx360\fs20\cf0\f0\charscalex100 {(c)}\tab \fs18\cf0\f0\charscalex100 {son co
nscientes de las incertidumbres inherentes a la medida de cantidades }\
par\pard\li360\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {basadas en la ut
ilizacin de estimaciones y juicios, y en la consideracin de }\par\pard\li360
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f0\charscalex100 {(d)}\tab \fs18\cf0\f0\charscalex100 {toman decisiones econmicas
razonables basndose en la informacin contenida }\par\pard\li360\ri0\sl-240\slmult
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{El auditor aplica el concepto de importancia relativa tanto en la pl
anificacin y }\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {ejecuc
in de la auditora como en la evaluacin del efecto de las incorrecciones }\
par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {identificadas sobre
dicha auditora y, en su caso, del efecto de las incorrecciones no}\par\pard\li0\r
i0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {corregidas sobre los estados f
inancieros, as como en la formacin de la opinin a }\par\pard\li0\ri0\sl-240\sl
mult0 \fs18\cf0\f0\charscalex100 {expresar en el informe de auditora. (Ref: Apart
ado Al) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmu
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za juicios sobre la magnitud de las }\par\pard\li0\ri0\sl-240\slmult0 \fs18
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s sirven de base para: }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\
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rscalex100 {la determinacin de la naturaleza, el momento de realizacin y
la extensin de }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {
los procedimientos de valoracin del riesgo; }\par\pard\li0\ri0\sl-213\slmult0 \fs
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tab \fs18\cf0\f0\charscalex100 {la identificacin y valoracin de los riesgos de inc
orreccin material; y }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
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alex100 {la determinacin de la naturaleza, el momento de realizacin y la e
xtensin de }\par\pard\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {los pr
ocedimientos posteriores de auditora; }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0

\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {La importancia re

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i0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cesariamente una cifra por
debajo de la cual las incorrecciones no corregidas, }\par\pard\li0\ri0\s
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dos contables o informacin a revelar que, en caso de contener incorrecciones por
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ores a la importancia relativa para los estados financieros en su}\par\
pard\li906\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {conjunto, cabra razonab
lemente prever, que influyeran en las decisiones econmicas }\par\pard\li906\ri0\s
l-240\slmult0 \fs18\cf0\f0\charscalex100 {que los usuarios toman basndose en }\pa
r\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li280\ri0\sl-253\slmult0 \fs10\cf0\f0\charscalex100 {3}\f
s12\cf0\f0\charscalex100 { NIA 450, apartado Al.}\par\pard\sect\sectd\sbknone\pgw
sxn8733\pghsxn13600\marglsxn666\margrsxn133\cols2\colno1\colw3546\colsr-0\colno2
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lt0 \fs18\cf0\par\pard\li280\ri0\sl-173\slmult0 \fs16\cf0\f0\charscalex100\b \i
{NIA 320 }\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-146\slmult0 \fs14\cf0\f0\chars
calex100 {396}\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\ma
rgrsxn133\pard\sect\sectd\sbkpage\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133
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00 {IMPORTANCIA RELATIVA O MATERIALIDAD EN LA PLANIFICACIN }\par\pard\li2746\ri0\
sl-253\slmult0 \fs12\cf0\f0\charscalex100 {Y EJECUCIN DE LA AUDITORA }\par\pard\li
920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\
charscalex100 {los estados financieros, el auditor determinar tambin el niv
el o los niveles de }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {importancia relativa a aplicar a dichos tipos concretos de tran
sacciones, saldos }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex10
0 {contables o informacin a revelar (Ref: Apartados A2-A11) }\par\pard\li320\ri0\
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charscalex100 {11.}\tab \fs18\cf0\f0\charscalex100 {El auditor determinar la impo
rtancia relativa para la ejecucin del trabajo con el fin }\par\pard\li920\ri0\sl253\slmult0 \fs16\cf0\f0\charscalex100 {de valorar los riesgos de incorrecc
in material y de determinar la naturaleza, el }\par\pard\li920\ri0\sl-253\s
lmult0 \fs16\cf0\f0\charscalex100 {momento de realizacin y la extensin de los proc
edimientos posteriores de auditora. }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0
\f0\charscalex100 {(Ref: Apartado A12) }\par\pard\li320\ri0\sl-213\slmult0 \fs18

\cf0\par\pard\li320\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {Revisin a me

dida que la auditora avanza }\b0 \par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li320\ri0\sl-226\slmult0 \*\tx893\fs20\cf0\f0\charscalex100 {12.}\tab \fs1
8\cf0\f0\charscalex100 {El auditor revisar la importancia relativa para los estad
os financieros en su conjunto}\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\ch
arscalex100 {(y, en su caso, el nivel o los niveles de importancia relativa para
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00 {de transacciones concretas, saldos contables o informacin a revelar)
en el caso de }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
{que disponga, durante la realizacin de la auditora, de informacin que de
haberla }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {tenido
inicialmente le hubiera llevado a determinar una cifra (o cifras) dif
erente. }\par\pard\li920\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Ap
artado Al 3) }\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl
-213\slmult0 \*\tx906\fs18\cf0\f0\charscalex100 {13.}\tab \fs16\cf0\f0\charscale
x100 {Si el auditor concluye que es adecuada una importancia relativa
inferior a la }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {
determinada inicialmente para los estados financieros en su conjunto (y, en su c
aso, }\par\pard\li920\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {el nivel
o niveles de importancia relativa para determinados tipos de transaccio
nes, }\par\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {saldos con
tables o informacin a revelar), determinar si es necesario revisar la }\p
ar\pard\li920\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {importancia relativ
a para la ejecucin del trabajo, y si la naturaleza, el momento de }\par\pa
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e los procedimientos de auditora posteriores inicialmente }\par\pard\li920\ri0\sl
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\par\pard\li320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li320\ri0\sl-226\slmult0 \
fs18\cf0\f0\charscalex100\b {Documentacin }\b0 \par\pard\li320\ri0\sl-213\slmult0
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{14.}\tab \fs16\cf0\f0\charscalex100 {El auditor incluir en la documentacin de
auditora las siguientes cifras y los }\par\pard\li920\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {factores tenidos en cuenta para su determinacin:}{\sup
er \fs12\up3\cf0\f0\charscalex100 {4}}\par\pard\li920\ri0\sl-213\slmult0 \fs18\c
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i0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn666\margrsxn133\p
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harscalex100 {y }\fs18\cf0\f0\charscalex100\b {riesgo de auditora}\b0 { }\fs18\cf
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rscalex100 {financieros en su conjunto estn libres de incorrecciones materiales,
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si los estados }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100
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n un }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {marco de in
formacin financiera aplicable; e informar sobre los estados financieros, y }\par\
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aciones que establecen las NIA, de conformidad con los }\par\pard\li666\ri0
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10\up3\cf0\f0\charscalex100 {5}}\fs16\cf0\f0\charscalex100 { El auditor alcan
za una seguridad razonable mediante la }\par\pard\li666\ri0\sl-240\slmult0 \
fs14\cf0\f0\charscalex100 {obtencin de evidencia de auditora suficiente y ad
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riesgo de que el }\par\pard\li666\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100
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nancieros }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {contie
nen incorrecciones materiales. El riesgo de auditora es funcin del riesgo
de }\par\pard\li666\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {incorreccin
material y del riesgo de deteccin.}{\super \fs12\up3\cf0\f0\charscalex100 {7
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za, el momento de realizacin y la extensin de los }\par\pard\li1026\ri0\sl226\slmult0 \fs18\cf0\f0\charscalex100 {procedimientos de auditora}{\super \fs12\
up3\cf0\f0\charscalex100 {9}}\fs18\cf0\f0\charscalex100 { posteriores; }\par\par
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lex100 {financieros en su conjunto (y, en su caso, el nivel o los niveles de imp
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ex100 {La importancia relativa se refiere a los estados financieros sob
re los que el auditor }\par\pard\li666\ri0\sl-253\slmult0 \fs16\cf0\f0\chars
calex100 {emite su informe. En el caso de que los estados financieros
se preparen para un }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscale
x100 {periodo superior o inferior a doce meses, como puede ser el caso de una e
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te una relacin entre el porcentaje y la }\par\pard\li666\ri0\sl-240\slmult0
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ral mayor que el porcentaje }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\cha
rscalex100 {que se aplique a los ingresos ordinarios totales. Por ejemp
lo, el auditor puede }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charsca
lex100 {considerar que el cinco por ciento del beneficio antes de impuestos de l
as operaciones }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {c
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al, }\par\pard\li666\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {mientras que
puede considerar que el uno por ciento de los ingresos ordinarios totales }\par
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f0\f0\charscalex100 {partes vinculadas y la remuneracin de la direccin y de
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una sociedad}\par\pard\li960\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {fa
rmacutica). }\par\pard\li600\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li600\ri0\sl-2
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t\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn640\margrsxn133\cols2\colno1\colw
600\colsr-0\colno2\colw7360\pard\li0\ri0\sl-346\slmult0 \fs20\cf0\f0\charscalex1
00 {5.}\par\column\pard\li0\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100 {El a
uditor disear e implementar respuestas globales para responder a los riesgos
}\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {valorados de inc
orreccin material en los estados financieros. (Ref: Apartados A1-}\par\pard
\li0\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {A3) }\par\pard\sect\sectd\sb
knone\pgwsxn8733\pghsxn13600\marglsxn640\margrsxn133\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-200\slmult0 \fs18\cf0\f0\charscalex100\b {Procedi
mientos de auditora que responden a los riesgos valorados de }\b0 \par\pard\li0\r
i0\sl-186\slmult0 \fs18\cf0\f0\charscalex100\b {incorreccin material en las afirm
aciones }\b0 \par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn640\mar
grsxn133\cols2\colno1\colw600\colsr-0\colno2\colw7360\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {6.}\par\
pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-293\slmult0 \fs18\cf0\f0\charscalex100 {7.}\par\column\p
ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f
0\charscalex100 {El auditor disear y aplicar procedimientos de auditora post
eriores cuya }\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {natu
raleza, momento de realizacin y extensin estn basados en los riesgos }\par\pa
rd\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {valorados de incorreccin ma
terial en las afirmaciones y respondan a dichos riesgos. }\par\pard\li0\ri0\sl-2
40\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados A4-A8) }\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\f0\charscale
x100 {Para el diseo de los procedimientos de auditora posteriores que ha
n de ser }\par\pard\li0\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {aplicado
s, el auditor: }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-2
00\slmult0 \*\tx360\fs20\cf0\f0\charscalex100 {(a)}\tab \fs18\cf0\f0\charscalex1
00 {considerar los motivos de la valoracin otorgada al riesgo de incorrec
cin}\par\pard\li360\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {material en l
as afirmaciones para cada tipo de transaccin, saldo contable e }\par\par
d\li360\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {informacin a revelar, incl
uyendo: }\par\pard\li360\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li360\ri0\sl-213\
slmult0 \*\tx840\fs18\cf0\f0\charscalex100 {(i)}\tab \fs16\cf0\f0\charscalex100
{la probabilidad de que exista una incorreccin material debido a las }\p
ar\pard\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {caractersticas espe
cficas del correspondiente tipo de transaccin, saldo}\par\pard\li840\ri0\sl253\slmult0 \fs18\cf0\f0\charscalex100 {contable o informacin a revelar (es decir
, el riesgo inherente), y }\par\pard\li360\ri0\sl-213\slmult0 \fs18\cf0\par\pard

\li360\ri0\sl-200\slmult0 \*\tx840\fs18\cf0\f0\charscalex100 {(ii)}\tab \fs16\cf

0\f0\charscalex100 {si en la valoracin del riesgo se han tenido en cuenta
los controles }\par\pard\li840\ri0\sl-240\slmult0 \fs14\cf0\f0\charscalex100 {r
elevantes (es decir, el riesgo de control), siendo entonces necesario q
ue }\par\pard\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {el auditor ob
tenga evidencia de auditora para determinar si los controles }\par\pard\li840\ri0
\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {operan eficazmente (es decir, el
auditor tiene previsto confiar en la }\par\pard\li840\ri0\sl-240\slmult0 \f
s16\cf0\f0\charscalex100 {eficacia operativa de los controles para la determinac
in de la naturaleza, }\par\pard\li840\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex1
00 {momento de realizacin y extensin de los procedimientos sustantivos), y }\par\p
ard\li840\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Apartados A9-A18)
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \*\
tx360\fs20\cf0\f0\charscalex100 {(b)}\tab \fs18\cf0\f0\charscalex100 {obtendr evi
dencia de auditora ms convincente cuanto mayor sea la valoracin}\par\pard\li360\ri0
\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {del riesgo realizada por el auditor.
(Ref: Apartado A19) }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\margls
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ult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {El au
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ar\pard\li0\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditora suficiente y
adecuada sobre la eficacia operativa de los controles relevantes }\par\pard\li0\
ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {si: }\par\pard\sect\sectd\sbknone
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\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\
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\fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl213\slmult0 \fs18\cf0\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\r
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0\sl-226\slmult0 \fs12\cf0\f0\charscalex100 {RESPUESTAS DEL AUDITOR A LOS RIESGO
S VALORADOS}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-213
\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-333\slmult0 \*\tx373\fs20\cf0\f0\charsca
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incorreccin material en las afirmaciones }\par\pard\li373\ri0\sl-240\slmult0 \
fs18\cf0\f0\charscalex100 {realizada por el auditor comporta la expectativ
a de que los controles estn}\par\pard\li373\ri0\sl-240\slmult0 \fs16\cf0\f0\
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naturaleza, }\par\pard\li373\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {mom
ento de realizacin y extensin de los procedimientos sustantivos, el }\par\
pard\li373\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {auditor tiene previsto

confiar en la eficacia operativa de los controles); o }\par\pard\li13\ri0\sl-21

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alex100 {(b)}\tab \fs16\cf0\f0\charscalex100 {los procedimientos sustantivos por
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ones. (Ref: Apartados A20-}\par\pard\li373\ri0\sl-240\slmult0 \fs20\cf0\f0\ch
arscalex100 {A24) }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\s
l-200\slmult0 \fs16\cf0\f0\charscalex100 {En el diseo y aplicacin de pruebas
de controles, el auditor obtendr evidencia de }\par\pard\li13\ri0\sl-240\sl
mult0 \fs16\cf0\f0\charscalex100 {auditora ms convincente cuanto ms confe en l
a eficacia de un control. (Ref: }\par\pard\li13\ri0\sl-226\slmult0 \fs18\cf0
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53\ri0\sl-213\slmult0 \fs18\cf0\f0\charscalex100 {Naturaleza y extensin de las pr
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calex100 {Para el diseo y aplicacin de pruebas de controles, el auditor: }\par\par
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ciones en combinacin con otros procedimientos de auditora, }\par\pard\li1013\r
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a de auditora sobre la eficacia operativa de los }\par\pard\li1013\ri0\sl
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0\sl-213\slmult0 \fs18\cf0\par\pard\li1013\ri0\sl-200\slmult0 \*\tx1493\fs20\cf0
\f0\charscalex100 {(i)}\tab \fs18\cf0\f0\charscalex100 {la manera en que se haya
n aplicado los controles en los momentos }\par\pard\li1493\ri0\sl-253\slmult0 \f
s18\cf0\f0\charscalex100 {relevantes a lo largo del periodo sometido a auditora;
}\par\pard\li1013\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1013\ri0\sl-213\slmult
0 \*\tx1493\fs20\cf0\f0\charscalex100 {(ii)}\tab \fs18\cf0\f0\charscalex100 {la
congruencia con la que se hayan aplicado, y }\par\pard\li1013\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1013\ri0\sl-226\slmult0 \*\tx1493\fs20\cf0\f0\charscalex10
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los medios utilizados. (Ref: }\par\pard\li1493\ri0\sl-240\slmult0 \fs18\cf0\f0\c
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fs16\cf0\f0\charscalex100 {determinar si los controles que van a ser probados dep
enden de otros controles }\par\pard\li1013\ri0\sl-240\slmult0 \fs16\cf0\f0\chars
calex100 {(controles indirectos) y, en este caso, si es necesario obtene
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ectos. }\par\pard\li1013\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100 {(Ref: Ap
artados A30-A31) }\par\pard\li53\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li53\ri0\
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}\par\pard\li653\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dichos controles
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a base adecuada para la confianza prevista por el auditor. (Ref: }\par
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lizar nuevamente pruebas }\par\pard\li586\ri0\sl-240\slmult0 \fs18\cf0\f0\char
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s18\cf0\par\pard\li600\ri0\sl-266\slmult0 \fs16\cf0\f0\charscalex100 {Sin embarg
o, como requiere el apartado 18, e independientemente del enfoque }\par
\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {seleccionado, el audi
tor disea y aplica procedimientos sustantivos para cada tipo de }\par\pard\li600\
ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {transaccin, saldo contable e infor
macin a revelar que resulten materiales. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li0\ri0\sl-280\slmult0 \*\tx600\fs18\cf0\f0\charscalex100 {A5. }\t
ab \fs16\cf0\f0\charscalex100 {La naturaleza de un procedimiento de auditora se r
efiere a su objeto (es decir, prueba }\par\pard\li600\ri0\sl-240\slmult0 \fs18\c

f0\f0\charscalex100 {de controles o procedimiento sustantivo) y a su tipo

(es decir, inspeccin, }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charsc
alex100 {observacin, indagacin, confirmacin, reclculo, reejecucin o procedimien
to}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {analtico). La
naturaleza de los procedimientos de auditora es fundamental para }\par\p
ard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {responder a los riesgos
valorados. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\
slmult0 \*\tx600\fs20\cf0\f0\charscalex100 {A6. }\tab \fs18\cf0\f0\charscalex10
0 {El momento de realizacin de un procedimiento de auditora se refiere al momento
en}\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {el que se apli
ca, o al periodo o fecha al que corresponde la evidencia de auditora. }\par\pard\
li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \*\tx600\fs18\c
f0\f0\charscalex100 {A7. }\tab \fs16\cf0\f0\charscalex100 {La extensin de un pro
cedimiento de auditora se refiere al volumen cuantitativo de }\par\pard\li600\ri0
\sl-253\slmult0 \fs16\cf0\f0\charscalex100 {lo que ha de realizarse, por e
jemplo, el tamao de la muestra o el nmero de }\par\pard\li600\ri0\sl-240\
slmult0 \fs18\cf0\f0\charscalex100 {observaciones de una actividad de control. }
\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \*\tx
600\fs18\cf0\f0\charscalex100 {A8. }\tab \fs16\cf0\f0\charscalex100 {El diseo y
la aplicacin de procedimientos de auditora posteriores cuya naturaleza, }\par\pard
\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {momento de realizacin y ext
ensin se basan en los riesgos valorados de incorreccin}\par\pard\li600\ri0\sl-240\
slmult0 \fs16\cf0\f0\charscalex100 {material en las afirmaciones y responden
a ellos, proporcionan una correspondencia }\par\pard\li600\ri0\sl-240\slmult0
\fs18\cf0\f0\charscalex100 {clara entre los procedimientos de auditora posterior
es y la valoracin del riesgo. }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li0\ri0\sl-266\slmult0 \fs18\cf0\f0\charscalex100 {Respuesta a los riesgos val
orados en las afirmaciones (Ref: Apartado 7(a))}\par\pard\li0\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li0\ri0\sl-173\slmult0 \fs18\cf0\f0\charscalex100 {Naturalez
a }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-186\slmult0 \*
\tx600\fs20\cf0\f0\charscalex100 {A9. }\tab \fs18\cf0\f0\charscalex100 {Los ri
esgos valorados por el auditor pueden afectar tanto a los tipos de pr
oce-}\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {dimientos d
e auditora que sern aplicados como a su combinacin. Por ejemplo, }\par\pard
\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {cuando el riesgo valora
do es alto, adems de inspeccionar el documento }\par\pard\li600\ri0\sl-240
\slmult0 \fs18\cf0\f0\charscalex100 {correspondiente, el auditor puede confi
rmar la integridad de los trminos de un}\par\pard\li600\ri0\sl-240\slmult0
\fs16\cf0\f0\charscalex100 {contrato con la otra parte. Adems, para algunas
afirmaciones, determinados }\par\pard\li600\ri0\sl-240\slmult0 \fs14\cf0\f0\c
harscalex100 {procedimientos de auditora pueden resultar ms adecuados que o
tros. Por ejemplo, }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex
100 {en relacin con los ingresos, las pruebas de controles pueden responde
r mejor al }\par\pard\li600\ri0\sl-240\slmult0 \fs16\cf0\f0\charscalex100 {rie
sgo valorado de incorreccin de la afirmacin de integridad, mientras que l
os }\par\pard\li600\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100 {procedimiento
s sustantivos pueden responder mejor al riesgo valorado de }\par\pard\li6
00\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100 {incorreccin de la afirmacin de o
currencia. }\par\pard\sect\sectd\sbknone\pgwsxn8733\pghsxn13600\marglsxn546\marg
rsxn80\cols2\colno1\colw6160\colsr-0\colno2\colw1946\pard\li3240\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
3240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3240\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li3240\ri0\sl-226\slmult0 \fs14\cf0\f0\charscalex100 {413}\par\column\pa
rd\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs16\cf0\f0\charscalex100\b \i {NIA 330 }
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