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Sample text

Mi (nuestra) auditora se efectuó basándose en las normas de auditoría de aceptación general y por consiguiente, incluyo aquellas pruebas de los registros de contabilidad y aquellos otros procedimientos de auditoría que consideré (consideramos) necesarios según las circunstancias. Nº 2 de febrero de 2XXX ______________________________________________________________ Para el caso de haberse realizado la auditoría de un componente específico con la de los estados financieros completos de la entidad se debe agregar el siguiente párrafo antes del párrafo de opinión.

El dictamen acerca de los elementos, cuentas o partidas específicas deberá incluir:  45 Identificación y propósito de la información examinada. EL DICTAMEN DE AUDITORIA - VÍCTOR ALVARADO  Bases usadas para preparar la información examinada.  Observación del cumplimiento con las normas de auditoría de aceptación general y descripción de los procedimientos aplicados en la revisión.  Opinión de que el elemento, cuenta o partida especifica está razonablemente presentada conforme a las bases que sirvieron para su preparación o descripción de las desviaciones observadas.

Editorial Limusa. México OCEANO CENTRUM (1986). Enciclopedia de la Auditoría. Editorial Océano Grupo Editorial. Barcelona, España. WHITTINTON Y PANY. (1999). Auditoría un Enfoque Integral. Editorial McGraw-Hill. México.

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Boards, Incentives, and CSR


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