FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT
“ISA 700 and its implication in public entities of the Peru.”

COURSE:

AUDI T ORY

AUTHOR:

Pinedo Vilchez Maria Olga

TEACHER:

Suarez Santa Cruz, Liliana del Carmen

Sede - Perú

(2023)
ÍNDICE
CARÁTULA.………………………………………………………………………...i

ÍNDICE .……………………………………………………………………………ii

I. INTRODUCCIÓN ………………………………………………………….3
II. DESARROLLO …….……………………………………………………...7
III. REFERENCIAS BIBLIOGRÁFICAS..……………………………………18
IV. ANEXOS …….……………………………..……………………………...
I. INTRODUCTION:
In a society integrated like ours, where all organizations large or small seek
aggressively he success and recognition, The intention is to demonstrate
efficiency and effectiveness in all processes carried out he aim central of offer
products and services of good quality to all the consumers, These are obliged to
make use of a good management administrative, that they prepare correct
financial statements reflecting the true economic situation of the company.
In order to properly verify Yeah all the guidelines and procedures raised in the
financial reports are being carried out is An audit report is necessary, which
ensures that the administrative management mentioned reflect the observations
that were carried out in the management of the organization.
The audit It is nothing more than an important and coherent examination carried
out by a person either a cluster of people that No have dependent relationship
with the organization. The result of the audit is a report for which the auditor is
responsible, in he that HE describe in detail each observation either defects that
this agency passes (Gamboa, 2018).
In this sense, the audits are used as method of assessment of the information
financial that plays a very important role in entities, since that them It allows
know he state in he that at the moment HE found in relation to historical
information and with it improve of agreement to the recommendations that are
being made with the help of the auditors.
According to Montenegro (2021), ISA 700 determines both the content and
what must be include the report given by the auditor , its correct compliance will
allow the auditor 's opinion to be accurately communicated .

The NIA are regulations very important given that they express all the rules
and processes that each of the auditors must follow in order to evaluate a
entity in a more complete and reliable approach. Understanding that it is
necessary for the take of decisions that the consumers either beneficiaries to
the to which the accounting information is directed are fully aware of the
power that said organization has to be able to continue its operations.

In he Peru, the presentation and previous preparation of the financial

statements, currently according to it established by the regulations that are in
force, it is executed with the assumption of the organization in action.
That according to Mercapide (2019), "is one of the Accounting Principles
Generally Accepted (GAAP) and establishes that, when a company is
created, HE considers that it will continue with its business in the foreseeable
future” (p.2)

It that means that all organization will follow running for however long
enough for can use the estate that HE has at hand with the objective initial
with he that were obtained. In case No This principle can be complied with,
the financial statements they must reveal this made honestly and veracity
to through notes that evidence either a liquidation either suspension of
operations between other reasons, according to what the author also tells us .

AND as this is a principle important in the final preparation of financial

statements, he auditor in charge this in the obligation of obtain evidence
that be enough for arrive to a conclusion on the application of this principle,
and in case existed, HE clarify the doubt of sufficient resources so that the
auditee can continue with the operation of his business, always of manner
trustworthy doing use of the NIA 700, avoiding fraud or incorrect use of the
mentioned resources, even more so when they correspond to entities public
position that it that HE seeks is to cover social needs while reducing costs.

Frauds in financial reporting have created a series of alterations both to level

financial, as economic and social. According to Casal (2021), fraud in
financial statements refers to deliberately misleading presentation of the state
financial of an entity through information intentionally incorrect either
through the omission of data important, with the aim of deceiving the
parties that must make decisions based on said Financial Statements.

Financial frauds are the main causes of business disputes to it long of the
history. In state United States, a well-known company, Enron Corporation,
was a victim of fraud because of its management.

The tall managers of the company falsified data inside of the finances for
introduce to futures investors increasing his worth in their actions to can take
advantage of shareholders. Because of this problem, Congress of state
Joined gave the approval for the Sarbanes Oxle and law , which has The
objective is to institute actions for internal control in order to be more efficient
and thus avoid fraud in companies. (Roque, D. 2021)

Our country has also been a victim of fraud cases throughout history of the
Peru. In he year 2021, HE performed a audit to commercial companies of the
Enclosed of Lima and in this it was detected that in the 2020 period data
within the financial statements had changed. An interrogation was made to
the workers and they they admitted the blame and HE them forced to return
the amount stolen, the accounting treatment they applied to the situation was
an adjustment within the statements of said period (Rojas, 2021).

In Lambayeque, diverse municipalities HE found themselves in a complicated

situation due to the suspension of sanitation and paving projects. This
stoppage threatened the quality of life of residents, since a non-governmental
organization (NGO) had promised manage funds from cooperating agents to
carry out a set of Projects of infrastructure public. TO change of this promise,
the NGO required that the municipalities them provide the corresponding
technical files (Hidalgo, 2016).

This situation raises several concerns and challenges. First of all , the
paralysis of plays is a problem critical, already that it affects directly to quality
of life of citizens by interrupting the improvement of infrastructure

local. Besides, the dependence of the municipalities of a NGO to get

financing of agents cooperators can raise concerns about transparency and
the management of public resources.

Is important analyze in detail the relationship between the municipalities and

the NGO in question, as well as evaluate the commitments and agreements
that were established. Besides, is essential consider the integrity and legality
of the Actions undertaken by all the involved, since it is necessary to
guarantee that HE respect the public interests and avoid possible
irregularities or conflicts of interest.

In last instance, the resolution of this situation will require a comprehensive

evaluation of the procedures of hiring and management of state works, as
well as the implementation of measures that secure continuity of
infrastructure works and public confidence in the management of the
resources and the commitments acquired by all parties involved. (Hidalgo, J.
2016)

Alvarez (2019) tells us that, the justification within a research requires of

describe which are the empty of knowledge existing than research will search
fill r , from a theoretical perspective, for example, there are many arguments
that demonstrate its importance, since there are many sources that require
demonstrate that the theoretical foundation is the main factor of the
importance of a research.

Of this Thus, our case study presented a theoretical justification by analyzing

theories of NIA 700 and its application generally in the entities government of
our country, the which provides support for the auditor fulfill with its great
responsibility to express an opinion on the financial statements.

This same The author also mentions that the practical justification describes
how HE will use the results of the investigation for alter a reality or practice in
he field studied. By example, a study that evaluate the

application of new technologies in the logistics industry will help providers of

these services to know that opportunities have to provide their products and
services (Alvarez 2019).

Our report seeks results with transparency in relation to the accounts, the
quality and efficiency in the public financial audits, contribute in the coherence
with standards global and to the professionalization of the audit in the
administration governmental, it that benefits Peru and interested parties such
as final consumers, clients, users and society in general as they are public
entities.

Fernández (2020), in his research, describes that every study must be

relevant socially, that is, transcending society, since an investigation is able of
solve problems that affect a community, of course example are the groups
vulnerable, by it that he The author recommends that research be aimed at
improving society.
Our study look for grasp how financial audit opinions in the governments
regional of the country, affect to Peruvian society, Yeah is that we are harmed
or if there is a higher percentage of positive opinions in said sector .

This author also describe that, the justification economic HE bases in Yes
there will be a recovery of the money invested in the research process, which
refers to profitability, and said information can be interpreted interchangeably
depending on the area from which said justification is viewed Fernández
(2020).

In In the case of our study, we seek to know to what degree financial audit
opinions affect or favor citizens economically. of the governments regional
and in turn in local governments, to determine if the figures are positive or
negative.

By other side, our study of case has a non-experimental research design

given that our investigation No account with a variable

independent, position that only have a single variable on which the entire
study is depending, which is NIA 700.

According to Martinez (2023), us indicates that this type of research does not
draw conclusions finals neither data of job to through of a series of actions
and reactions reproducible in a controlled environment, that is , through
experiments, for obtain results interpretable. Sample that when it comes of a
study non-experimental, researchers cannot specifically manipulate the
variable independent to observe changes in the dependent variable.

For Sabine (2019), us gives to know that the investigation descriptive try to
the reality and its basic characteristic is to present correct interpretations. The
main interest of descriptive research is discover some traits fundamental of a
group of activities using methodical judgments that help clarify his structure
and behavior. This way can have notes that characterize the reality under
study.

By consequent our job has a descriptive scope since data is analyzed by

describing the topic of NIA 700 and the problems of applying it properly in the
state financial, in where we are not covering the Causes by the that occurs
continually but rather its impact in he ambit in which it is being applied, which
in this case is within public entities.

He aim general of the present job is analyze and grasp he impact of the Rule
International of Audit (NIA) 700 in the audit of financial statements of the
entities public in Peru, what is sought is to identify as this normative
influences in the viability and the clarity of the financial investigation
presented by said entities.

As goals specific We propose to examine in detail the requirements and

guidelines established in NIA 700 related with the audit of accounting reports,
identify the differences clue between ISA 700 and national regulations either
local current applied in he Peru and assess he impact of the

NIA 700 in the processes of audit, including the planning, execution and
issuance of the audit opinion in the field of public entities.

Bibliographic analysis involves the creation of an orientation for the

formulation of the problem in a thesis, supported by primary sources such as
books that they try about investigation scientific, research methodology,
epistemology of the investigation and manuals for writing research thesis, all
written by authors with recognized academic experience (Arias, 2021).

As techniques of harvest of data will use of bibliographic analysis or revision

bibliographic position that the topic to be discussed in a general way is being
discussed, by it that No HE ha in focus in obtain information from a particular
entity , is say No you are working with specific data only you are making use
of information historical to through analyzing public data supported by similar
previous studies.
II. DESCRIPTION AND ANALYSIS OF THE STUDY PHENOMENON

2.1. ISA 700 Requirements and Guidelines

According to Vasquez, TO., Betancourt, V. _ and Chang, F. _ (2018), the NIA

700, inside of the audit financial HE occupies of audit financial statements
and establish guidelines about as auditors must draw conclusions and
express opinions about the state financial audited. This rule HE centers in the
requirements for the auditor's conclusions and the preparation of the audit
report. HE requires that he auditor form a opinion about Yeah Financial
statements they have been prepared, in all the important aspects, according
with the applicable accounting framework. The auditor's conclusions should
be based in an assessment of whether there is reasonable assurance that
states financial are free of inaccuracy to the material, whether due to fraud or
error .

Inside of a context governmental by example, evaluate the elaboration of the

state in accordance with the applicable financial reporting framework, having
in account the aspects qualitative of the practices

accountants, the policies chosen and applied, and the relevance and
reliability of the information presented, also to the estimate whether the
financial statements provide a truthful presentation, considering its
presentation, structure and general content, and whether it accurately reflects
transactions and events.

According to Rezzoagli (2020), he auditor independent has as primary

mission to pronounce a professional verdict on the veracity of the financial
investigation shown in the state financial resources that are distributed and
used by intermediaries, based in rules and beginning accountants. This
attributes to the aspect social of his work, as he seeks to satisfy expectations
of users of financial information in terms of its reliability. Although the
responsibility of the information attached to the financial statements relapses
in the organization or entity that issues them, the role of the auditor No is
minor and poor performance can have legal consequences. A evil
performance HE produces when he auditor No meets either does not respect
the rules that regulate its activity, or when it issues a defective report that
does not this in consonance with the evidence obtained, omits relevant
information or issues an incorrect opinion based on the review carried out.

NIA 700 establishes the guidelines for the EEFF audit, dividing them into:

● Objective of the auditor: He auditor has the responsibility of to establish

a report with respect to whether the financial statements are adequate, in the
aspects materials, with respect to the adaptive financial reporting framework.

● Training of the opinion: The auditor should collect good audit evidence
and provided for can establish an opinion on the financial statements.

● Report of audit: Has to contain a opinion clear and expressed so

appropriate to the financial statements. It should include elements such as he
qualification, he addressee, the introduction, responsibility of the guideline
and of the auditor r , the opinion, the base for the opinion, the key points of
the audit, among others.

● Types _ of opinion: Opinion without caveats, opinion with

qualifications, unfavorable opinion and denial of opinion. The type of opinion
is determined based on the cases.

● Presentation of the report: It must be presented in an orderly and clear

manner, using simple and understandable language.

The NIA 700 this directed to auditors who perform audits of financial
statements. The requirements and guidelines established in the standard
provide a frame for can carry out audits of high quality, many more if you talk
of public companies within the country, since what is required are audits that
precede guidelines to improve internal control, ensuring quality and the
condition of the sector to the that belong to public institutions that ensure a
better quality of social life.

By hence, the NIA 700 provides orientation important about the formation of a
opinion about the state financial audited, focusing in the conclusions of the
auditor and the presentation of the report audit based on assessment of the
evidence and compliance with the applicable accounting framework, for which
we could indicate that in the case of public entities it impacts his growth
economic and by ende in the ability of continue operating within the same
conditions, that Yeah HE concludes that the EEFF contain mistakes
materials, in many of cases uncorrectable errors between they frauds and
embezzlements, as auditors HE has to proceed to notify the Comptroller's
Office, which is the organ that inside of the government sector can sanction
this type of illegal activities.

2.2. NIA 700 and current regulations in Peru

Talk of the NIA 700, is also talking about other international or national
regulations that are applied in he Peru inside of the states financial, for it is
important define that ISA 700 is unique so it cannot be compared.

By example, in our Country one of the beginning basic of the elaboration of

the EEFF is respect the regulations that help form them, such is the case of
the NIC or NII F.

In set, the NIC form the base of the accounting business finance all he world,
by it that its use is important to ensure profitability of the around accountant,
the NIC No are laws of physics or nature waiting to be discovered, but rather
norms that an individual, based on in his experience business, considers
important when presenting information financial. His objective is to help
investors and other participants understand the true situation of a company
through he use of state financial standardized globally. This is intended to
allow measuring the state financial so much of a company like of other and
using them as guide to the time to make decisions (Quiñonez &
Intriago,2021).

By other side, for Cando (2020), the Rules International of Financial

Information, also known as NII F , are accounting standards that have been
established by the IASB, which is a private organization from London. Are
rules represent standards international for he practice development
accountants and they provide orientation on accounting, since they take into
account the practices accepted in everyone. These standards are known the
acronym NIC and IFRS, depending of the date of adoption, and are qualified
by "interpretations", known with the acronym SIC and IFRIC. The rules of
accounting issued between 1973 and 2001 HE called International
Accounting Standards.

According to he author can say that the IFRS are a new set of legal standards
that They complement the content of the IAS, both have international value,
but when the IFRS is incorporated into the accounting system they are not
compared. with the NIC, On the contrary, they counteract each other since
each one interprets them differently, which is why they are known as the new
international regulations

He purpose so of the NIC and IFRS is to serve as a guide for users of the
accounting of a company, is say are destined to serve support in the
elaboration of EEFF particularly those in charge of the preparation of the
financial reports of a company, so it could not be consider that IAS/IFRS bear
some resemblance to ISAS, since his major difference are their recipients,
since, as their name indicates, the ISAs are International Auditing Standards,
that is, That while the NIC are destined to the businessmen, the NIAS are
guide for auditors.

In the case, for example, of IAS 1, which is the one usually used by public
companies within the country to prepare their reports financial, according to
Cumpalli (2019), This standard prepares for the presentation of the EEF F ,
with the objective that entities provide accounting and financial information to
level general. In order to comply with the correct presentations of the state
financial, the NIC 1 contains directives of as it should be apply r , elaborate r ,
introduce and approve the EEFF in such a way that there is only a system
only of guide for the correct formulation of those states. Giving answer to the
problem that arises in which many public companies within the country do not
prepare their financial reports in the correct way. Each component of the
report annual has to have in account the NIC-1, since it will give to the
auditors the opportunity to present your accounting information to the board
of directors of the company so that the information is supported and approved
by it.

Can say so that, although IAS 1 is used to prepare financial statements equal
that NIA 700 is only directed to the workers of a company, by it that No is it
same that a standard is used replacing other, already that HE strengthen and
both are different due to their scope of application, position that The job of an
auditor is to use ISA 700 to review the application of IAS 1 within the audited
company.

In other address, inside From the set of NIAS it could be presumed that there
are similarities that allow comparisons between a set of standards, however
there is differences keys that allow the authenticity of the NIA 700 and

the use of other NIAS that serve as support to guide the auditor's work .

Espinoza & T arrillo (2020), mention that the NIA 700 deals of the good sense
of the auditor in the issue of his opinion about the sample of audited EEFF,
besides to address the requirements relating to scheme and argument of the
report to his time state that the main objective of this rule is establish
guidelines regarding the reasonableness of the independent auditor, that HE
emits to the term of the revision of the EEFF dices by the organization,
obtaining the final result of the evaluation.

Ramos & García (2018), on the other hand, tell us that NIA 705 focuses on
the situations in which the auditor concludes that there is an inaccuracy
significant in it that regards to the sufficiency either convenience of important
information in the EE.F F .

The relationship between the NIA 700 and the NIA 705 refers to the
modification of opinion issued by a professional that fulfill with the
independence. The NIA

700 HE deals with the auditor's responsibility in preparing the audit report in
accordance with the guidelines established in that standard. However, if
during the audit a shortage of to emit a opinion that modifies he argument
initial in the audit opinion, specific circumstances will be applied to carry out
said modification.
Ramos, & Garcia, (2018), also us they talk about The NIA 706, which
provides guidelines that allow financial statement auditors of various
organizations, provide guidance to enable state auditors financial of different
entities incorporate additional communications in he audit report through the
inclusion of highlighted paragraphs, whenever the auditor determines that it is
appropriate to do so.

NIA 700 and its similarity with ISA 706 address inclusion of divisions of
emphasis and fragments on others affairs in he issued document. To the
conclude he process of audit, HE emits the opinion about the EEF F. Without
embargo, during the execution of the process, the auditor can identify affairs
specific in the state financial that need a

special care, considering that are of great importance. In In some situations,

the auditor determines the need of stand out these relevant issues in he
opinion final and this communication Additional information will be included in
the corresponding paragraph depending on the nature of the issues identified.

23. Audit processes and the implication of ISA 700

According to it that mentions Espinoza (2020), any process that involves an

audit is of importance for the organizations, to through this procedure HE
valid that he report that presented the company of your EEFF be reliable and
that allow identifying the real state of the organization, to through of these
processes HE identifies the location of mistakes materials if there are any and
the quality of the internal control processes is improved, which allow users to
know what is best for the company.

2.3.1 Planning

According to he manual of audit financial governmental, of the Comptroller's

Office General of the Republic (2020), establishes that planning of a
Government financial audit is a process that establishes a general strategy
and develops an audit plan. This planning aid to the auditor to identify risks,
provide solutions the issues, manage the process, select the equipment and
supervise he job. A suitable planning allows the audit to be timely and
effective.

The Planning phase is very important in the audit process, since it is in this
stage where he auditor establishes the nature, scope and chance of the
procedures audit to be applied for acquire evidence enough and appropriate
to support the auditor's opinion on the financial statements.

The Rule International of Audit 700 (2018), describe that the training of the
opinion and issue of the report audit on the statements financial, establishes
that he auditor has to to plan and perform the audit of manner that get a
security reasonable of that

the state financial are free from material misstatement, whether caused by
fraud or error .

According to the Comptroller General of the Republic (2020), the stage Audit
planning in the public sector has a significant influence on ISA 700, since it is
at this stage where the auditor must take into account the following aspects:

● The around of control in the entity.Must have a knowledge of around of

control of the entity for assess his impact on the risk of material misstatement
of the financial statements.

● The risks of incorrectness material. Recognize and assess the risks of

significant errors in the financial statements. can appear so much to level
global of the financial statements as well as at the level of specific categories
of transactions and account balances. and disclosures.

● The procedures of audit. Elaborate and put in practice procedures of

audit to obtain sufficient evidence. and adequate to support the auditor's
opinion .

2.3.2. Execution:

In relationship With audits in public institutions, the auditor collects evidence

that proves the statements made by the management of said entity and that
are contained in the EEF F. When considering the possible mistakes and
their guys occurring within the entity, the auditor should have an
understanding clear of the controls that are essential when carrying out the
audit and identifies and evaluates risks of material misstatement with base in
are affirmations. This underlines the importance of having an adequate
internal control system, which No is further that a expression used for detail
the Actions that perform directors, managers or administrators of the
organization for assess and monitor he organizational performance (Ochoa,
2019).

For Santi (2022), the purpose of the process of execution be agree a method
established to obtain compliant and relevant evaluation elements for support
the assessment. This number big of elements of judgment will become the
key work document that establishes the documentation and evidence of the
necessary evaluation. in which they complement each other the methods
specified in the previous stage , audit compliance is achieved by
implementing a new characteristic method and HE communicate properly; the
presentation can change as the work progresses.

According to Andrade (2019), state and government agencies have an

advantage very important, its expenses are financed, among others, with:
exports of oil, taxes and external loans. Government organizations of diverse
sectors as health, education, living place, justice and security, for such effect,
they have Elaborated a plan Strategic, that includes the goals, purposes and
resources that they should assign to their management the organizations as
the humans, financial , security material, technological and environmental.
Planning and budgeting They serve as tools to measure institutional
governance through performance indicators.

To reveal distortions that HE identify in the EEFF commonly used product

mistakes materials, he auditor unwraps his paper Inside the company having
understood the guidelines that you provides the NIA 700 to correctly review
those states, so reasonable already that it is assumed that those mistakes
influences the economic decisions that are made, in he case of the entities
public, those decisions are linked to the use of resources that concern
everything he public in general. In he process audit, he aim major of the
auditors is reach a level of security reasonable through the examination of the
most significant records identified in the state financial. The auditor is
responsible for evaluating and identifying material risks and , based on this,
designs and applies procedures that you allow obtaining adequate and
sufficient evidence. This

evidence HE uses in their papers of job and it serves as basis for your
opinion.

2.3.3. ISSUANCE OF TREPORT

For this last phase, according to Santi (2020):

HE value all the evidence obtained in the second phase, which It allows pass
judgment on the implementation of new methods for improve internal control,
thereby preparing a report. He supervisor of the audit team should review the
work done, is aim find out Yeah the entire audit plan HE was actually carried
out and it is decided whether they have reached the conclusions correct and
coherent. When evaluating a test evaluation, it is important to consider
whether the data and limitations that sustain he plan of evaluation are still
valid and, therefore, if compliance with the evaluation is being achieved or
not. There may be evidence that contradicts the financial statements or casts
doubt on the effectiveness of the controls underlying the certification, known
as audit exceptions and often involving errors or omissions

Generally, it is known that, in public entities, the majority of auditors to post of

a process of audit emits a opinion that HE known as denied or abstention,
since it is extremely difficult for the entities government provide all the
necessary material to be able to carry out a correct audit, by it that HE
considers the information incomplete and a reasonable conclusion cannot be
reached.

According to Espinoza & T arrillo (2020), HE gives a opinion a opinion denied

when he auditor declares in his report that No can to form a opinion

about the reliability of the state financial audited. This can occur if the
company does not provide the necessary evidence to support its most
significant accounting entries, which could represent a risk to the company.
Besides, the opinion can be denied Yeah During the audit, material errors are
discovered and the company does not correct them.
HE gives the support needed when uncertainties and other obstacles exist for
that the determination of the auditor makes it impossible for him to give his
opinion on a report. EEFF specifically.

III. REFERENCES:

Alvarez A (2019 ). Justification of the research , University from Lima.

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Arias Gonzales, J. L. (2021). Guide for elaborate the formulation of the

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Casal, g. (17 of November 2021) What is Fraud in Financial Statements?

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Cando, P. _ J., Cunuha and , P. _ L., Tualombo , R. M & T oaquiza, T. _ S.

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Impact of IAS and IFRS on Financial Statements. FIPCAEC Scientific

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Espinoza, E., & T arrillo, E. (2020). International auditing standard 700

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[ Thesis _ of Bachelor For to opt he Degree Academic of Bachelor in

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