BENEFIC AND PROBLEMS IN THE APLICATION OF THE INTERNATIONALS RULES OF AUDIT IN MEXICO

Authors

  • Dorie Cruz Ramírez Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México
  • Suly Sendy Pérez Castañeda Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México
  • Pilar Heriberto Moreno Uribe Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México

DOI:

https://doi.org/10.15381/quipu.v21i40.6315

Keywords:

Información financiera, auditoría, Normas Internacionales de Auditoría.

Abstract

The adoption of the ISAs, to Mexico and other countries, has benefits and problems that are seen as areas of opportunity, such a regulation is considered a worldwide standard, with a greater degree of rigor and universality, which aims to contribute to the global financial stability and offset the volatility that accompanies globalization, but also requires an assessment of regulations and legislation in the country to turn, allow the full implementation of these standards. The NIA currently given to the audit, greater confidence in Mexican law, since it sustains bajonormas reliability and certainty, that the financial statements generated by companies, are regulated uniformly, which brings logical greater acceptance of the data they contain, therefore, allow the comparison of financial reporting in an international environment, which in turn leads each generates more promotion of foreign investment in the country, in a word the harmonization of accounting field audit and internationally, and we talk to has a structured methodology for the correct development of the audit.

Downloads

Download data is not yet available.

Author Biographies

  • Dorie Cruz Ramírez, Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México

    Maestra en Gestión Administrativa, Especialista en Impuestos, Licenciada en Contaduría.

  • Suly Sendy Pérez Castañeda, Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México

    Maestra en Administración de Instituciones, Licenciada en Contaduría y Finanzas, Licenciada en Ciencias de la Comunicación.

  • Pilar Heriberto Moreno Uribe, Universidad Autónoma del Estado de Hidalgo, Escuela Superior de Cd. Sahagún, México

    Doctor en Ciencias Administrativas, Maestro en Administración Tributaria, Especialista en Impuestos, Licenciado en Contaduría.

Downloads

Published

2013-12-30

Issue

Section

Review Articles

How to Cite

Cruz Ramírez, D., Pérez Castañeda, S. S., & Moreno Uribe, P. H. (2013). BENEFIC AND PROBLEMS IN THE APLICATION OF THE INTERNATIONALS RULES OF AUDIT IN MEXICO. Quipukamayoc, 21(40), 95-99. https://doi.org/10.15381/quipu.v21i40.6315