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  • Auditoria Informática 44

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    Pepe Beneyto
    6 views5 pages
    The document provides guidelines for auditors to ensure ethical and professional conduct during an audit. It states that auditors must be impartial and avoid conflicts of interest. They should also maintain objectivity when forming opinions and ensure confidentiality of client information. Auditors are expected to perform their work with proficiency and due professional care.

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    Auditoria informática 44

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    The document provides guidelines for auditors to ensure ethical and professional conduct during an audit. It states that auditors must be impartial and avoid conflicts of interest. They should also maintain objectivity when forming opinions and ensure confidentiality of client information. Auditors are expected to perform their work with proficiency and due professional care.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views5 pages

    Auditoria Informática 44

    Uploaded by

    Pepe Beneyto
    The document provides guidelines for auditors to ensure ethical and professional conduct during an audit. It states that auditors must be impartial and avoid conflicts of interest. They should also maintain objectivity when forming opinions and ensure confidentiality of client information. Auditors are expected to perform their work with proficiency and due professional care.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

     

    
     
    
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    4+/+.1+Kmdi^dkdj_`diajmh\^dÇi npad^d`io`

    Bpqb mofk`fmfl ab mofj loaf^i Ñkqbobp m^o^ bi ^rafq^al, l_ifd^ ^i ^rafqlo ^  pbo
    mibk^jbkqb `lkp`fbkqb ab JF l_ifd^`fàk a b ^mloq^o* bk cloj ^ mlojbklof-gri^jbkqb
    `i^o^* mob`fp^ bfkqbifdf_ib mlo^bi^rafq^al* fkcloj^`fàkq^kql pl_obqlalpv `^a^ rkl
    ab ilp mrkqlp obi^`flk^alp `lk i^ ^rafqloÑ^ nrb mrba^k qbkbo ^idäk fkqboÇp m^o^ ÇI
    `ljl pl_ob i^p `lk`irpflkb(^ i^p nrb e^ iibd^al* ` fdr^ijbkqb fkcloj^oib pl_ob_ 
    ^`qfsfa^a abp^oolii^a^ aro^kqb i^ jfpj^ nrb e^ pbosfal ab _^pb m^o^ iibd^o ^ a f` q^ 
    `lk`irpflkbp,

    Af`e^ fkcloj^`fàk ab_boÄ bpq^o `lkpqfqrfa^ mlo ^nrbii^ nrbbi^rafqlo `lkpfabob


    `lksbkfbkqb l  _bkbcf`flp^ m^o^ ilp fkqbobpbp l  pbdrofa^a ab pr a fb k qb  v bpq^o bf
    `lkplk^k`f^ `lk i^ rqfifa^a nrb mrba^ qbkbo*b k bi mobpbkqb l  bk bi crqrol* m^o^ a
    jfpjl, Grkfl^af`e^fkcloj^`fàkab_boÄ ^pfjfpj lc^`fifq^o`r^inrfbolqo^nrbibk Y 
    obnrbofa^ mlobi ^rafq^al* ^rknrb i^ `lkpfabob fkqo^kp`bkabkqb l  ml`l pfdkfcf`^qfpf
    pfbjmobv`r^kalÇpq^qbkd^rk^obi^`fàkafob`q^vkljbo^jbkqb`fo`rkpq^k`f^i`lka
    l_gbqla b i^ ^rafqloÑ^ v kl ^cb`qb^  a^qlp kljfk^qfslp`rvl ab_bo ab pb`obql ibpbó
    bufdf_qb,

    Bk af`e^p fkcloj^`flkbp ab_boÄ bsfq^o ^mloq^o a^qlp fkqo^p`bkabkqbp m^o^ rf
    `ifbkqb&a^qlpnrb pàil^cb`qbk^pr molmf^ fj^dbk`ljbo`f^il molcbpflk^iabi ^rafi`b
    +^rqlmolm^d^ka^+* a^ilp `ljbo`f^ibp kl  mboqfkbkqbp* bq`,'* nrb pàil mbopfdgl
    fk`objbkq^o bi slirjbk abi fkclojb l  grpqfcf`^o i^ ^rpbk`f^ ab abqbojfk^añó
    mob`fpflkbpabpfkdri^ofjmloq^k`f^ jbaÑ^kibi^^mloq^`fàkablqo^pabjbklofkqboÇpgo
    abjÄpcÄ`fibi^_lo^`fàkmlo^bi^rafqlo,

    Bi ^rafqlo ab_boÄ ^pfjfpj l `ljmoljbqbopb `lk prp `lk`irpflkbp* ab_fbkqb


    fkaf`^o bk bii^p ilp abcb`qlp l_pbos^alp bk bi pfpqbj ^ fkclojÄqf`l* i^p iÑkb^ó ab
    ^`qr^`fàk nrb ob`ljfbka^ v i^p ara^p nrb obpmb`ql ^ i^p jfpj^p pb ib mi^kqb^(
    fkaf`^kalbkbpqbäiqfjl`^plpf i^`^rp^bu`bm`flk^i nrbi^pmolar`bk]abks^abrr
    fkprcf`fbk`f^aba^qlppl_obbi molmflpfpqbj^*abrk^c^iq^ab`lkl`fjfbkqlpqÇ`kf`^
    abi molmfl ^rafqlo nrb ib fjmfab ab`fafopb* `lk rk^ jÑkfj^ d^o^kqÑ^ ab cf^_fihifa,
    pl_ob i^ `lksbkfbk`f^ ab fk`ifk^opb mobcbobkqbjbkqb mlo ^idrk^ ab bii^p* l  ab rk^
    fk``oqfarj_o` pl_ob mlpf_ibp bslir`flkbp ^ jbafl l  i^odl mi^wl ab ilp ^s^k`bp
    qb`kliàdf`lp,

    @fboq^j bkqb bi ^rafqlo ab_b pbo`lkp`fbkqb ab nrb i^bumZï`fq^`fàk ab prpari^
    ^cb`q^oÄ^ i^ `lkcf^kw^abi^rafq^al*mbolbk`r^inrfbo`^plbpmobcbof_ibqo^kpjfqfol^
    fkcloj^`fàk sbo^w* bkqbkafa^Çpq^`ljli^nrbb pbufdf_i`^ilalerbk molcbpflk^i^ 
    bibgbo`f`flabpr^`qfsfa^a^ qbkloab prp`lkl`fjfbkqlp*nrb qo^pjfqfo*`ljllmffrff
    bumboq^*rk^fkcloj^`fàkabi^nrbklmrba^d^o^kqfw^omboplk^ij bkqbprbu^`qfqra

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    üRñf\\\\\\\ @>oqFSFUE8A@:>%QLqLLRAcU>q%A^LñFTUóJ°QF@U'V@ÄLHLPcbQHU<P ió5

    c`p fjmlk^ kqb ^pfj fpjl nrb i^ fkcloj^`fàk qo^pjfqfa^ ^i ^rafral mlkd^ ab
    j^kfcfbpql rk^ mkfa`k`f^ v pbk^al ab i^ obpmlkp^_fifa^a* `^o^`qboÑpqf`^p bpq^p nrb
    óqr`^ab_bkbpq^óobáfa^p`lkilpmofk`fmflpabprcf`fbk`f^fkcloj^qfs^va bsbo^`fa^a*
    ñsfq^kal ob`ob^o ilp ^pmb`qlp kbd^qfslp l  ilp boolobp erj^klpabqb`q^alp nrb ab_bk
    nrba^oobcibg^alp`lkrk`fbk lq^`qlmolcbpflk^i,

    Bi ^rafqlo ab_b bsfq^o e^`bo o``^`o i^ qlq^ifa^a ab fk^a^mq^`flkbp abi pfpqbj^
    qlqbb^idrklpbibjbkqlppfkdri^obp&mboplk^ibpl j^qbof^ibp'*fdklo^kal^nrbiilplqolp
    nrb mrafbo^k qbkbo fk`fabk`f^ bk ilp c^iilp l  ^klj^iÑ^p abqb`q^a^p* mlo pfjmib
    ``botafa^a bk i^ bi^_lo^`fàk ab prp fkclojbp* v  erfo abi ó b ob qfpj l  qk  `r^kql ^ i^
    bumqf`ff^`fàkab ilpj Çqlalprqfifw^alppfbkalfk^ajfpf_ibnrbpb^molsb`eb m^o^biil
    abi^_rbk^cbabi^rafq^al,

    F+^R_lo fkcloj^qfs^abi ^rafqloab_boÄ* mloq^kql*bpq^o_^p^a^bki^prcf`fbk`f^*


    ñ`llj c^v jÄufjl^molsb`e^jfbkqlab i^ jfpj^ mlo mlkbab pr `ifbkqb* ab_fbkal
    fl$^ogrkql^ prpgrf`flpa b s^ilo* i^ jbqlalildÑ^ nrb ib e^ iibs^al f bpq^_ib`boilp
    m^k, ab bpq^ cloj ^* c^`fifq^o bi nrb, b k crqro^p ^rafqlof^p* mrba^k ^mls``e^op` ilp
    `lllajhkqlp buqo^Ñalp ab i^ ^pÑ ob^ifw^a^* birafbkal j lklmlifl QÄ`qf`lp v
    abmbkabk`f^pdbkbo^a^pmlolp`ro^kqfpj lbki^ qo^pjfpfàkabi^ fkcloj^`fàk,

    4+/+.2+Kmdi^dkdj_` dio`bmd_\_hjm\g

    Bpqbmofk`fmfl*fkebobkqbjbkqbifd^al^i^afdkfa^aabmboplk^*l_id^^i^rafqlo^
    pboelkbpql* ib^i v afifdbkqb bkbiabpbjmbálab  pr jfpfàk* ^  ^grpq^opb ^ i^p kloj^p
    jlo^ibp*abgrpqf`f^ v mol_fa^a* v ^bsfq^o m^kf`fmlo, slirkq^oÑ^l  fk`lkp`fbkqbjbkqb*
    bk`r^ibpnrfbo^^`qlpab`loorm`fàkmboplk^il abqbo`bo^pmboplk^p,

    Bi ^rafqlo klab_boÄ* _^gl kfkdrk^`fo`rkpq^k`f^* ^molsb`e^o ilp`lkl`fjfbkqlp


    ^anrfofalparo^kqb i^ ^rafqloÑ^ mlo^ rqfifw^oilp bk `lkqo^ abi ^rafq^al l ab qbo`bo^p
    mboplk^pobi^`flk^a^p` lkbijfpjl,

    Alo^kqb i^ ob^ifw^`fàk ab i^ ^rafqloÑ^* bi ^rafqlo ab_boÄ bjmib^o i^ jÄufj^
    afifdbk`f^*abaf`^`fàkvmob`fpfàk*rqfifw^kalm^o^biilqlalprp^_bov`óqbkabo,

    4+/+.3+Kmdi^dkdj_`g`b\gd_\_

    Bk qlal jljbkql bi ^rafqlo ab_boÄ bsfq^o rqfifw^o prp `lkl9fjfbkqlp m^o^
    _^ifq^o*^ilp^rafq^alpl ^qbo`bo^pmboplk^p*i^`lkqo^sbk`fàkabi^ibd^ifa^asfdbkqb,

    Bl kfkdäk `^pl `lkpbkqfoÄ kf `li^_lo^oÄ bk i^ abp^`qfs^`fàk l bifjfk^`fàk ab
    îñmlpfqfslpabpbdrofa^akffkqbkq^oÄl_qbkboilp`àafdlpl `i^sbpab^``bpl^ pb`qlobp
    ob^ofkdfalp ab fkcloj^`fàk dbkbo^alp m^o^ molqbdbo ilp abob`elp* l_ifd^`flkbp l
    ïJbobpbp ab qbo`bolp &abob`el ^  i^ fkqfjfa^a* pb`obql molcbpflk^i* molmfba^a
    fJbh`qr^i,bq`,',
     
    
    
    ftó >RAFQLO¢> fpHuj>%k@>8RK BKCLNqqEq°`k`l\\\\\\\\\\\\\\\\\\\\\\\\]me

    Ab fdr^i cloj^ ilp ^rafqlobp ab_boÄk ^_pqbkbopb ab fkqbosbkfo ifk`^p ab
    `ljrkf`^`fàk l  `lkqoli^o ^`qfsfa^abp nrb mrba^k dbkbo^o srikbo^`fàk ab abob`el'
    mboplk^ibplbjmobp^of^ibpafdklpabmolqb``fàk,

    I^ mofj^`Ñ^ ab bpq^ l_ifd^`fàk bufdb abi ^rafqlo rk`ljmloq^jfbkql ^`rplab
    lmlpf`fàk ^  qlal fkqbkql* mlo m^oqb abi ^rafq^al l  ab qbo`bo^p mboplk^p* qbkabbñf
    fkcofkdfo`r^inrfbomob`bmqlfkqbdo^albkbiabob`elmlpfqfsl,

    4+/+.4+ Kmdi^dkdj_`gd]m`^jhk`o`i^d\

    I^^`qr^i b`lkljÑ^ab jbo`^albufdbnrbbi bgbo`f`flab i^ molcbpfàk pb ob^i^


    bk  bi j^o`l a b i^ if_ob `ljmbqbk`f^* pfbkal ob`e^w^_ibp* u fo q^kql* i^p moc`qhó
    `lirplof^pqbkabkqbp^fj mbafolifj fq^oi^ ibdÑqfj ^`ljmbqbk`f^ablqolpmolcbpflk^ió
    v i^pmoÄ`qf`^p^_rpfs^p `lkpfpqbkqbp bkbi ^molsb`e^jfbkqlb^ _bkbcf`flmolmfl*vb^
    `lkqo^abilpfkqbobpbpabilp^rafq^alp*abmlpf`flkbpmobaljfk^kqbp,

    Bk i^ `ljbo`f^ifw^`fàk ab ilp pbosf`fló ab ^rafqloÑ^ fkclojÄqf`^ ab_bk bsfrkb
    r k ql  ilp`ljmloq^jfbkqlpm^o^pfq^oflp`ljl ilp jbo^jbkqbabpib^ibp* bkqbkafalpil:
    mofjbolp `lj l ^molsb`e^jfbkqlp fkab_falp abi qo^_^gl v  obmrq^`fàk ab lqolp^ 
    _bkbcf`fl molmfl* v ilp pbdrkalp ` l k ó  fkqbkqlp ab `lkcrkafo^  ilp abj^ka^kqbpab
    af`elp pbosf`flp jbaf^kqb ^j_fdåba^abp* fkpfkr^`flkbp l  mrJr^ifw^`flk`p nrbpà_
    qbkd^kmlol_gbqfslbkj^p`^o^oi^`^ifa^av cf^_fifa^aabi^lcboq^,

    4+/+.5+ Kmdi^dkdj_`ij_dn^mdhdi\^dÇi

    Bi^rafqlobkpr ^`qr^`fàkmobsf^*aro^kqbvmlpqboflo^i^^rafqloÑ^*ab_boÄbsfq^o
    fkar`fo* m^oqf`fm^o l ^`bmq^o pfqr^`flkbp afp`ofjfk^qlof^p ab kfkdäk qfml* abcb`^al
    bgbo`bopr^`qfsfa^amolcbpflk^ipfkmobgrf`flpabkfkdrk^`i^pbv`lkfkabmbkabk`f^ab
    i^p`^o^`qboÑpqf`^pmboplk^ibp*pl`f^ibpl b`lkàjf`^pabprpa fb qqb p,

    Ab_boÄbsfq^o`r^inrfbo qfml ab `lkaf`flk^kqbp mboplk^ifw^alp v ^`qr^obkilat


    i^p `^plp `lk pfj fi^o afifdbk`f^`lk fkabmbkabk`f^ ab  ilp _bkbcf`f^p l_qbkfalp abi
    ^rafq^al* ab i^p pfj m^qÑ^p mboplk^ibp nrb qbkd^ e^`f^ Çpqb l  ab `r^inrfbo lqk
    `fo`rkpq^k`f^,

    Pr ^`qr^`fàk ab_boÄ^pfj fpjl j^kqbkbork^fdr^ia^aab o^qlmolcbpflk^ib`lif


    qlq^ifa^a ab mboplk^p`lk i^pnrb bk sfoqra ab pr qo^_^gl qbkd^ nrb obi^`flk^opbbsl
    fkabmbkabk`f^ab`^qbdloÑ^*bpr qr pbjmobp^of^il molcbpflk^i*bq`,

    F
    
    
    
     
    FU'58LqLKQLILLq>A@I>iAqQLOFKCLOJ>QF@LV@LMLLPF@QF@LP qT

    4+/+.6+Kmdi^dkdj_`ijdie`m`i^d\

    Bi ^rafqlo* a^a^ i^ fk`fabk`f^ nrb mrbab abofs^oqb ab pr q^o`^ ab_boÄ bsfq^o
    ïdbobk`f^p bk ilp qo^_^glp ab lqolp molcbpflk^ibp* obpmbq^o pr i^_lo v birafo e^`bo
    `ljÇkq^klpnrb mrafbo^k fkqbomobq^opb `lj labpmob`f^qfslp ab i^j fñ k^l  molsl`^o
    l^`fbklabpmobpqfdflabpr`r^ifcf`^`fàkmolcbpflk^i*^klpbonrb,mlokb`bpfa^abpab
    i^^rafqloÑ^* qrsfbo^nrb bumif`fq^oabqbojfk^a^p ïkfalkbfa^abpnrb mräbo^k ^cb`q^o^
    i^p`lk`irpflkbpl biobpriq^alabpraf`q^jbk,

    Ab_boÄ fdr^ijbkqb bsfq^o ^molsb`e^o ilp a^qlp l_qbkfalp ab i^ ^rafqloÑ^ m^o^
    bkqo^obk`ljmbqbk`f^ abpib^i `lk molcbpflk^ibpobi^`flk^alp`lkbii^ab lño^p Äob^p
    abi`lkl`fjfbkql, Bp^fkgbobk`f^bpj^vlojbkqbobmol_^_ibbk ilp`^p`^bk ilpnrbk]
    fo`fa^ bk ^nrbiilp `^jmlp ab ^`qfsfa^a m^o^ ilp nrb bi ^rafqlo kl pb  bk`rbkqob
    mibk^jbkqb`^m^`fq^al,

    4+/+/-+Kmdi^dkdj_`km`^dndÇi

    Bpqb mofk`fmfl bpqob`e^jbkqb obi^`flk^al `lk bi mofk`fmfl ab `^ia^a bufdb abi
    ^rafqlo i^ kl `lk`irpfàk ab pr qo^_^gl e^pq^ bpq^o `lksbk`fal* bk i^ jbafa^ ab il
    mlä_ib,ab i^ sf^_fifa^a ab prp molmrbpq^p* ab_fbkal ^jmif^obi bpqrafl abi pfpqbj^
    fkclojÄqf`l`r^kql`lkpfabobkb`bp^ofl*pfk^dl_flpabmi^wlp&`l^ i^bu`bm`fàkabil
    v^fkaf`^al^kqboflojbkqb obpmb`ql ^i mofk`fmfl ab b`lkljÑ^' pfbjmobnrbpb`rbkqb
    lll R^nrfbp`bk`f^abi^rafq^al*e^pq^l_qbkboaf`el`lksbk`fjfbkql,

    Bk i^ bumlpf`fàk ab prp `lk`irpflkbp ab_boÄ pbo prcf`fbkqbjbkqb `oÑqf`l* kl
    bcbafbkalmlkboabj^kfcfbpql^nrbiilp^pmb`qlp`lk`obqlpnrb`lfqpfa`^bmrba^kqbkbo
    ro^ `fboq^ fk`fabk`f^ bk i^ `^ifa^a v cf^_fifa^a ab i^ ^rafqloÑ^* kf nrbaÄkalpb bk
    &qlk^ifa^abp l fkabcfkf`flkbp nrb mlo pr ^jmifqra l  ^j_fdåba^a pàil mobqbka^k
    `r_ofo ^i ^rafqlo ab ilp ofbpdlp abofs^alp ab qla^ `lk`ob`fàk bk abqofjbkql ab ilp
    abob`elpbfkqbobpbpabi^rafq^al,

    Bubufdf_ib^pfjfpj labi^rafqlonrbfkafnrb`lj lbs^ir^aläkf`^jbkqb^nrbiil


    ï nlbafob`q^jbkqb*l mlojbaflabprp`li^_lo^alobp*e^v^`ljmol_^alrl_pbos^alab
    f cbkk^bue^rpqfs^* birafbkal fkaf`^o `ljl molmf^p v `lkqo^pq^a^p i^pl_pbos^`flkbp
     m^o`f^ibplfk`ljmibq^pl i^pob`^_^a^pabqbo`bo^pmboplk^p,

    4/+/.+Kmdi^dkdj_`kp]gd^d_\_\_`^p\_\

    I^ lcboq^ v moljl`fàk ab ilp pbosf`flp a b ^rafqloÑ^ ab_boÄk bk flal jljbkql
    ^glq^opb^ i^p`^o^`qboÑpqf`^p*`lkaf`flkbpv  cfk^ifa^a mbopbdrfa^p, pfb^al`lkqo^oÑ^ ^
     
    
    
     
    Dë  <P?DOJMD<DIAJMHôOD>< PIggSCSaogoKMô>OD>JZZZZZZZZZZZZZZZZZZZZZZZZZZZ :Hë

    R bqf`^molcbpflk^i i^afcrpfàkabmr_if`fa^ac^ip^l bkd^álp^nrbqbkd^`ljll_g`Çsl


    `lkcrkafo^ilpmlqbk`f^ibprpr^oflpab af`elppbosf`flp,

    E,^ abcbkp^ abi mobpqfdfl ab i^ molcbpfàk l_ifd^ ^pfjfpj l ^ ilp ^jfklol
    fkclojÄqf`lp ^ bsfq^o i^p `^jm^á^p mr_if`fq^of^p nrb* mlo pr `lkqbkfal* mrba^
    abpsfoqr^o i^ ob^ifa^a ab prp pbosf`flp* bkj^p`^obk ilp ifj fqbp ab ilp jfp^a*
    lp`robw`^kprpl_gbqfslplmoljbq^kobpriq^alpabfjmobsfpf_ib*`r^kalklfjm`l^c`ib*
    `lkpb`r`fàk,

    4+/+//+Kmdi^dkdj_`m`nkjin\]dgd_\_

    Bi^rafqloab_boÄ*`lkqlbibjbkqlfkqoÑkpb`lab qlal`ljmloq^jfbkqlmolc`Elori,
    obpmlkp^_fifw^opbabilnrbe^d^*afd^l ^`lkpbgb*pfosfbkalbpq^cloj^ab^`qr^o```kl
    `loq^mfp^abfkgbobk`f^p`uqo^molcb^lk^ibp,

    Pf _fbk bpqb mofk`fmfl ^m^obkqbjbkqb mrbab obpriq^o bpmb`f^ijbkqb do^slpl^ 


    ^rafqloÑ^p a b do^k `ljmibgfa^a* nrb mlo lqo^ m^oqb plk i^p e ^ _ fqr ^ ió ñ 
    bk`ljbka^a^p^ ilp^rafq^obp fkclojÄqf`lp*bpmob`fplqbkboilmobpbkqb^cfkabmlqb
    d^o^kqfw^oprobpmlkp^_fifa^abkilp`^pl(b knrb,ab_fal^boolobperj^klparo^kqb_
    bgb`r`fàk ab i^ ^ r a fql oÑ^ pb molarw`^k a^álp ^  pr `ifbkqb nrb ib mrafbo^k plo
    fjmrq^alp,

    Mlo biil b p `lksbkfbkqb fjmrip^o i^ Ñloj^ifw^`fàk v  prp`ofm`fàk ab pbdroló*f


    ^a^mq^alp ^  i^p mb`rif^obp `^o^`qboÑpqf`^p ab pr ^`qfsfa^a* nrb `r_orf e
    obpmlkp^_fifa^a`fsfiab ilp^rafqlobp`lk rk^prcf`fbkqb`l_boqro^^ cfkab^`ob`bññ
    i^`lkcf^kw^vplisbk`f^abpr^`qr^`fàkmolcbpflk^i,

    L_sf^jbkqbi^p`ljm^áÑ^p^pbdro^alo^pmlaoÄkfkqolar`foabqbojfk^alpjTrq^
    `loob`qlobp abi `lpqb ab prp`ofm`fàk ab i^p `loobpmlkafbkqbp màifw^p ^  qbklo abF?
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