Aseguramiento razonable de la información contable prospectiva

Cayetano Mora
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Cayetano Mora: Ex profesor titular regular de Auditoría en la Facultad de Ciencias Económicas de la Universidad Nacional del Centro de la Provincia de Buenos Aires. Argentina.

Audit.Ar, 2021, vol. 1, issue 1, 18-26

Abstract: This paper aims at reflecting on the possibility of issuing a reasonable assurance report on prospective financial information, fundamentally in the form of a forecast.

Keywords: reasonable assurance; forecasts; assurance engagement; reasonable hypothesis. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:lap:raudit:4

DOI: 10.24215/27188647e003

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