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PDF Ejemplos de Pruebas de Detalle Procedimientos Analiticos Sustantivos Pruebas de Control - Compress
PDF Ejemplos de Pruebas de Detalle Procedimientos Analiticos Sustantivos Pruebas de Control - Compress
Nxpngtmtavm hn dm abhustram
Wn rnianrn m dls prlgnhaeanbtls qun rnmdazm nd muhatlr glb nd iab hn glepmrmr
Nknepdl; prnsupunstls qun slb prnpmrmhls glb dm abilremga÷b glbtmodn hnd mýl
mbtnralr, abgrnenbtmhm plr dm abidmga÷b, sab tnbnr nb gunbtm imgtlrns abtnrbls y
nxtnrbls qun vmb m mingtmr dms gairms (bunvls prlhugtls, bunvls glepntahlrns,
Nknepdl =; nd muhatlr punhn rnvasmr dm tnbhnbgam enbsumd hn dls `mstls hnd mýl
glrranbtn glb dm tnbhnbgam enbsumd hn dls `mstls hnd mýl mbtnralr.
Zdmbnmga÷b hn dm muhatlråm;
Nb dm pdmbnmga÷b hn muhatlråm dls utadazmels md iabmd hn nstm, glb nd iab hn ahnbtaiagmr
rans`ls mhagalbmdns m dls ahnbtaiagmhls hnbtrl hnd prlgnsl hn pdmbnmga÷b.
Nknepd
Nkne pdls
ls hn prlg
prlgnh
nhae
aean
anbt
btls
ls mb
mbmd
mdåt
åtag
agls
ls qu
qunn pl plhn
hnel
elss rn
rnmd
mdaz
azmr
mr nb dm
pdmbnm
pdmbnmga÷
ga÷b
b hn muh
muhatl
atlrå
råm;
m; rn
rnva
vasa
sa÷b
÷b hn dmdms
s vm
vmra
ramg
mgal
albn
bnss prn
prnsn
snbt
btmhm
mhmss nbt
nbtrn
rn dl
dls
s
nstmhls iabmbganrls hnd pnralhl abtnrenhal nb hlbhn sn rnmdaz÷ dm pdmbnmga÷b y nd
pnralhl
pnralhl mbt
mbtnra
nralr.
lr. Nd omd
omdmbgn
mbgn blremdenb
blremdenbtn tn dl gle
glepmrm
pmrmels
els glb nd hnd pnrapnralhl
lhl
mbtnralr (7= hn haganeorn) y nd nstmhl hn rnsudtmhls glb nd ZQ@ mgueudmhl m dm
ingfm hn pdmbnm
pdmbnmga÷b
ga÷b hnd mýl mbtnra
mbtnralr
lr pmrm qun snmb glepmrm
glepmrmtavls
tavls (Nknepdl;
(Nknepdl; kubal
hn ?:
?:=>
=> y kukuba
bal
l hn ?:?:=8)
=8).. Nd lo
lokn
kntl
tl hn ns
nstn
tn mb
mbíd
ídas
asas
as ns dm ahn
ahnbt
btai
aiag
agmg
mga÷
a÷b
b hn
vmramgalbns abusumdns qun bls punhmb abhagmr írnms hn rans`l nb hlbhn nd muhatlr
hnon
hn on nbnbil
ilgm
gmrr su tr
trmo
momk
mkl.
l. A`
A`um
umde
denb
nbtn
tn pl
plhn
hnel
elss gl
glep
epmr
mrmr
mr dldls
s pr
prab
abga
gapm
pmdn
dnss
abhagmhlrns glb nd iab hn ahnbtaiagmr tnbhnbgams qun bls punhmb abhagmr írnms hn
rans`l nb muenbtl.
Nknepdl; ub abgrnenbtl sa`baiagmtavl nb dls håms hn rltmga÷b hn gmrtnrm bls punhn
abhagmr ub rans`l qun vm m aepmgtmr dls nstmhls iabmbganrls (Zrlvasa÷b hn gmrtnrm).
Glepmrmtavl hn vmramgalbns;
Nb vnbt
vnbtms
ms hn ubah
ubahmhn
mhns
s hn pr
prlhu
lhugt
gtls,
ls, glb
glb dm
dms
s vmram
vmramga
galb
lbns
ns nb dl
dls
s ab
ab`rn
`rnsl
sls
s
elbntmrals glrrnsplbhanbtns.
- Zrunoms hn glrtn;
Wlb prlgnhaeanbtls qun sn rnmdazmb glb nd iab hn vnraiagmr dm abtn`rahmh hn dm
abilremga÷b muhatmhm. Nknepdl; Nb ub glrtn hn vnbtms, enhambtn dm rnvasa÷b hn dms
ûdtaems imgturms hnd pnralhl muhatmhl y dms praenrms imgturms hnd pnralhl sa`uanbtn,
ousgm vnraiagmr qun dms vnbtms qunhmrlb rn`astrmhms nb nd pnralhl mhngumhl.
Enhambtn dm rnvasa
Enhambtn rnvasa÷b
÷b hn dm hlguen
hlguenbtmga÷
btmga÷b
b slplrtn vnraiagmr
vnraiagmr dm nxastn
nxastnbgam
bgam hn
dls `mstls hn puodagahmh.
Enhambtn dm rnvasa÷b hn dms imgturms hn vnbtm, vnraiagmr dm nxastnbgam hn dms
vnbtms.
hntmddn) .
- Zmsavls bl rn`astrmhls;
Enhambtn dm rnvasa÷b hn dls pm`ls rnmdazmhls l imgturms gmusmhms nb pnralhl
sa`uanbtn,
sa`uanbtn, sn ousgm ahnbtaiagmr
ahnbtaiagmr `mstls y/l glstls qun bl iunrlb rnglblgahls
rnglblgahls plr dm
glepmýå
gle pmýåm
m nb nd pnr
pnralh
alhl
l muh
muhatm
atmhl.
hl. Nkn
Nknepd
epdl;
l; _nv
_nvasm
asmrr dls pm`
pm`ls
ls y gmu
gmusmg
smgalb
albns
ns
rnmdazmhms nb dls ensns hn nbnrl y inornrl, glb nd iab hn ahnbtaiagmr `mstls y
glstls hnd pnralhl mbtnralr.
- Zm`ls plstnralrns;
Wn rnianrn m vnraiagmr enhambtn ub pm`l plstnralr (punhn snr hn ub mgtavl l ub
pmsavl) dm nxastnbgam hn ub smdhl. Nknepdls;
m) =::% hn dm plodmga÷b
Zmrm gdanbtns nb hlbhn nd bûenrl hn trmbsmggalbns ns rnhugahl nd muhatlr punhn
tlemr dm hngasa÷b hn prlomr nd =::% hn ubm plodmga÷b.
o) Guoraeanbtl
Wn rni
rnianr
anrn
n m ahn
ahnbta
btaiag
iagmr
mr ub bûe
bûenrl
nrl rnhu
rnhugah
gahl
l hn pmrt
pmrtahm
ahms
s glb vmd
vmdlr
lr sa`
sa`bai
baiagm
agmtav
tavl
l
hnbtrl
hnbt rl hn ubm plo
plodmga
dmga÷b.
÷b. Nd guo
guorae
raeanb
anbtl
tl dl plh
plhnel
nels s mpd
mpdagm
agmrr tmb
tmbtl
tl nb smd
smdhls
hls
(Omdmbgn) glel nb trmbsmggalbns (Nstmhl hn _nsudtmhls) y dn myuhm md muhatlr m
lotnbnr nvahnbgam sa`baiagmtavm glb ub trmomkl rnhugahl.
Zmrtahms slspngflsms
Wn rnianrn m pmrtahms qun plr su elbtl y bmturmdnzm nd punhnb hmr abhagals md
muhatlr hn md`ûb tapl hn nrrlr n arrn`udmrahmh.
Nknepdl; Mkustns sa`baiagmtavls md iabmd hnd nknrgagal glb nd lokntavl hn emquaddmr dls
nstmhls iabmbganrls.
Zmrtahms nxtrmlrhabmrams
Wn rnianrn m rn`astrls plr su aeplrtmbgam y bmturmdnzm hnbtrl hn dls nstmhls
iabmbganrls hnonb snr rnvasmhls plr nd muhatlr.
Nknepdl; Dm vnbtm hn ubm ubahmh hn bn`lgal qun rnprnsnbtm nd 8:% hn dms vnbtms
hn dm glepmýåm.
Mkustns embumdns
Wn rn
rnia
ianr
nrn
n m dl
dls
s gl
glep
eprl
rlom
ombt
btns
ns em
embu
bumd
mdns
ns qu
qun
n nd
ndmo
molr
lrm
m dm gl
glep
epmý
mýåm
åm y qu
qun
n
blremdenbtn punhnb snr hn iígad embapudmga÷b.
Xrmbsmggalbns bl rutabmrams
Wmdhls abmgtavls
Wlb smd
smdhls
hls qun nd muh
muhatl
atlrr pun
punhn
hn ahn
ahnbta
btaiag
iagmr
mr iíg
iígade
adenbt
nbtn
n plr
plrqun
qun bl fmb tnb
tnbahl
ahl
elvaeanbtl hurmbtn dls ûdtaels ensns y `nbnrmdenbtn punhnb glbtnbnr nrrlrns n
arrn`udmrahmhns. Nstn tapl hn smdhls sn nbgunbtrmb blremdenbtn nb dms gunbtms plr
glormr l plr pm`mr.
Ns aeplrtmbtn smonr qun dms prunoms slorn dm niagmgam lpnrmtavm hn dls glbtrldns
Wa
Wast
stne
nems
ms hn abil
abilre
remg
mga÷
a÷b;
b; ^b sast
sastne
nem
m hn ab
abil
ilre
remg
mga÷
a÷b
b sn ab
abtn
tn`r
`rm
m plr
plr dm
abirmnstrugturm, slitwmrn, pnrslbms, prlgnhaeanbtls y hmtls glb dls qun gunbtm ub
bn`lgal l neprnsm pmrm hara`ardm, mdgmbzmr sus lokntavls n ahnbtaiagmr y rnsplbhnr m
dls imgtlrns hn rans`l.
Nd muha
muhatl
tlrr hnon
hnonrí
rí mbmd
mbmdaz
azmr
mr pr
prae
aelr
lrha
hamd
mden
enbt
btn
n dldls
s sa
sast
stne
nems
ms hn ababil
ilre
remg
mga÷
a÷b
b
rndmgalbmhls glb dm abilremga÷b iabmbganrm3 nb pmrtagudmr dls sastnems rndmgalbmhls
glb dls prlgnsl
prlgnslss lpnrmt
lpnrmtavls
avls (hn bn`lgal)
bn`lgal) tmdns glel; vnbtms, gleprms,
gleprms, b÷eabms,
b÷eabms,
prlhugga÷b, ntg.3 mså glel dls sastnems hn glbtmoadahmh qun slb hlbhn sn msanbtmb
dls rn`astrls glbtmodns glrrnsplbhanbtns.