La revisoría fiscal en Colombia: una figura de control integral que se resiste a desaparecer

The statutory auditor in Colombia: An integral control figure that refuses to disappear

Luis Fernando Valenzuela Jiménez

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: Through the issuance of the law 1314, 2009 Colombia has taken a firm step towards convergence of international accounting regulation. Between 2009 and 2014 regulations on international accounting standards and the governing bodies of the profession were enacted in February 2015 and Decree 302 adopting international standards of assurance and the IFAC code of ethics was issued. Both international accounting standards as those relating to regulation assurance and ethics directly affect the practice of accounting Colombians and obviously the figure of greater recognition and tradition as is statutory audit with the history, evolution and strong presence in the processes economic of the nation are undeniable. This paper critically discusses the statutory audit in the framework of the accounting reform is orderly convergence.

Keywords: control; statutory audit; convergence; ethics; guilds (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Pages: 20
Date: 2015-12
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Published in Econografos

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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022797

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