Professional Documents
Culture Documents
de auditora
usadas en
Venezuela (GAAS)
Mayo de 2013
Concepto de auditora
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
1
Riesgo de auditora Concepto
A nivel de
estados financieros
Riesgo de auditora Concepto
Estados financieros Estados financieros
estn libres de contienen errores
errores materiales materiales
Opinin sin
Riesgo de auditora
salvedad
Opinin Riesgo de auditora
modificada
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Riesgo de auditora Componentes
A nivel de aseveraciones
(cuentas significativas y
revelaciones)
Riesgo de deteccin
(RD)
RA = RI x RC x RD
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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Riesgo de auditora Componentes
A nivel de aseveraciones
(cuentas significativas y
susceptibilidad de una
revelaciones) aseveracin a un error debido
a error
podra
Riesgo inherente ser de
Riesgo material
control de
(RI) manera(RC)
individual o tomado
en conjunto con otros errores
Riesgo de deteccin
suponiendo que no
(RD)
hubiese controles internos
relacionados
RA = RI x RC x RD
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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Riesgo de auditora Componentes
Ael riesgo
nivel de que pueda ocurrir un
de aseveraciones
(cuentas significativas y
error en una aseveracin que
revelaciones)
podra ser material, de manera
individual oRiesgo
tomado en conjunto
inherente Riesgo de control
con otros errores
(RI) (RC)
que el control interno de la
entidad no lo prevenga Riesgo
o de deteccin
(RD)
detecte y corrija oportunamente
RA = RI x RC x RD
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
5
Riesgo de auditora Componentes
A nivel de aseveraciones
(cuentas
riesgosignificativas
de que los y
revelaciones)
procedimientos del
auditor no detecten un
Riesgo en
inherente Riesgo de control
error que exista una
(RI) (RC)
aseveracin
que podra ser Riesgo de deteccin
material, de manera (RD)
individual o tomado en
conjunto con otros
errores RA = RI x RC x RD
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
6
Riesgo de auditora Componentes
Riesgo de
control
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
8
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
9
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
10
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
11
1. Distintas normas de auditora usadas en Venezuela (GAAS)
Norma de auditora
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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1. Distintas normas de auditora usadas en Venezuela (GAAS)
GAAS Emisor
VEN GAAS Federacin de Colegios de Contadores Pblicos de Venezuela
(FCCPV)
NIA = ISA International Auditing and Assurance Standards Board
(IAASB)
US GAAS American Institute of Certified Public Accountants (AICPA)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
13
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
14
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
15
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
16
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
17
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
18
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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1. Distintas normas de auditora usadas en Venezuela (GAAS)
Ejemplo 4
NIA 600 - 699 UTILIZACION DEL TRABAJO DE TERCEROS
NIA 600 Consideraciones especiales Auditoras de estados financieros de grupo (incluyendo el trabajo de los
auditores de componentes)
NIA 610 Uso del trabajo de auditores internos
NIA 620 Utilizacin del trabajo de un experto
NIA 700 Formando una opinin e informando sobre los estados financieros
NIA 705 Modificaciones a la opinin en el dictamen del auditor independiente
NIA 706 Prrafos de nfasis y prrafos de otros asuntos en el dictamen del auditor independiente
NIA 710 Informacin comparativa Cifras correspondientes y estados financieros comparativos
NIA 720 Responsabilidades del auditor relacionadas con otra informacin en documentos que contienen
estados financieros auditados.
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
20
1. Distintas normas de auditora usadas en Venezuela (GAAS)
2012 Rodrguez Velzquez & Asociados a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. RIF: J-00256910-7.
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