AUDITORÍA INTEGRAL. Nueva Visión de su alcance
DOI:
https://doi.org/10.15381/quipu.v5i10.6006Abstract
La auditoría es una labor profesional del contador público, que tradicionalmente ha consistido en el examen de los estados financieros de todo tipo de organizaciones, realizado con la finalidad de emitir una opinión o dictamen sobre los mismos, en lo cual se origina la denominación y su carácter de "financiera". Esta opinión o dictamen concerniente al examen financiero tiene un modelo uniforme y reglas claras para su estructuración, las mismas que son de aceptación general en el ámbito mundial.
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Copyright (c) 1998 Alan Errol Rozas Flores
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