La NIA 200 y el informe de auditoria de los trabajadores de saco y asociados s. Civil de R.l. de Lima, año 2023
No Thumbnail Available
Files
Date
2024-04-02
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Cañete
Abstract
La NIA 200 (Norma Internacional de Auditoría 200) y el informe de auditoría son
componentes esenciales del proceso de auditoría. El NIA 200, emitido por la Junta de Normas Internacionales de Auditoría y Aseguramiento (IAASB, por sus siglas en inglés), establece los principios y requisitos fundamentales para llevar a cabo una auditoría de estados financieros de acuerdo con las Normas Internacionales de Auditoría (ISA). Por otro lado, el informe de auditoría es un documento preparado por un auditor independiente al completar la auditoría, en el que se emite una opinión sobre la razonabilidad de los estados financieros. En este contexto, entender la relación entre el NIA 200 (Norma Internacional de Auditoría 200) y el informe de auditoría es crucial para asegurar la calidad y confiabilidad de la información financiera. El NIA 200 (Norma Internacional de Auditoría 200) proporciona orientación sobre la planificación, ejecución y presentación de una auditoría, enfatizando las responsabilidades del auditor y los procedimientos necesarios para obtener una garantía oportuna. Mientras tanto, la emisión del informe auditado sirve como culminación de la revisión del auditor, resumiendo los hallazgos, expresando una opinión sobre la precisión de los estados financieros y revelando cualquier información adicional requerida por las normas de auditoría. En este estudio, nuestro objetivo es examinar la conexión entre el NIA 200 y el informe de auditoría, centrándonos en el caso específico de la empresa revisada. Al analizar en qué medida los principios y requisitos del NIA 200 se reflejan en el informe de auditoría, buscamos arrojar luz sobre la efectividad del proceso de auditoría y la confiabilidad de la información financiera proporcionada por la firma de auditoría. Para lograr este objetivo, empleamos una metodología descriptiva, encuestando a una población de 50 auditores financieros. Adoptamos un enfoque cuantitativo-correlacional, utilizando un instrumento de encuesta para recopilar datos y opiniones sobre el NIA 200 y su relación con el informe de auditoría. La conclusión alcanzada en la investigación fue la siguiente: para la Hipótesis General, se concluye que el NIA 200 está relacionado con el informe de auditoría de los empleados de Saco y Asociados S. Civil de R.L., de Lima, año 2023, gracias a los resultados estadísticos inferenciales que permitieron aceptar la hipótesis propuesta e identificar una fuerte correlación entre ambas variables. Para la Hipótesis Específica uno, se concluye que el alcance del NIA 200 está relacionado con la revisión de los estados financieros de los empleados de Saco y Asociados S. Civil de R.L., de Lima, año 2023, gracias a los resultados estadísticos inferenciales
que permitieron aceptar la hipótesis propuesta e identificar una fuerte correlación entre ambas variables. La Hipótesis Específica dos concluye que el juicio del auditor está relacionado con las opiniones de auditoría de los empleados de Saco y Asociados S. Civil de R.L., de Lima, año 2023, gracias a los resultados estadísticos inferenciales que permitieron aceptar la hipótesis propuesta e identificar una fuerte correlación entre ambas variables. La Hipótesis Específica tres concluye que la responsabilidad del auditor está relacionada con la revisión de procedimientos de los empleados de Saco y Asociados S. Civil de R.L., de Lima, año 2023, gracias a los resultados estadísticos inferenciales que permitieron aceptar la hipótesis propuesta e identificar una fuerte correlación entre ambas variables. Las siguientes palabras claves son las más importantes para la presente tesis.
IASB: La Junta de Normas Internacionales de Contabilidad (IASB, por sus siglas en inglés) es la entidad independiente encargada de desarrollar y emitir las Normas Internacionales de Información Financiera (IFRS). El IASB está conformado por un grupo de expertos en contabilidad y está basado en Londres, Reino Unido. Su objetivo principal es establecer estándares contables de alta calidad y promover su adopción global para mejorar la transparencia y comparabilidad de la información financiera. IAASB: La Junta de Normas Internacionales de Contabilidad (IASB, por sus siglas en inglés) es la entidad independiente encargada de desarrollar y emitir las Normas Internacionales de Información Financiera (IFRS). El IASB está conformado por un grupo de expertos en contabilidad y está basado en Londres, Reino Unido. Su objetivo principal es establecer
estándares contables de alta calidad y promover su adopción global para mejorar la transparencia y comparabilidad de la información financiera. INFORME DE AUDITORIA: El informe de auditoría es un documento emitido por un auditor independiente al finalizar la auditoría de los estados financieros de una entidad. El informe resume las conclusiones del auditor con respecto a la razonabilidad de la presentación de los estados financieros y la conformidad con los principios contables aplicables. Proporciona una opinión profesional sobre la integridad y confiabilidad de la información financiera de la entidad, así como cualquier observación o hallazgo relevante. DICTAMENES DE AUDITORIA: Los dictámenes de auditoría son comunicaciones escritas emitidas por un auditor independiente que contienen la opinión del auditor sobre la razonabilidad y veracidad de la información financiera de una entidad. Estos dictámenes son parte integral del informe de auditoría y proporcionan una evaluación profesional sobre si los estados financieros presentan una imagen fiel de la situación financiera, los resultados de las operaciones y los flujos de efectivo de la entidad, de acuerdo con los principios contables aplicables.
The NIA 200 (International Standard on Auditing 200) and the audit report are essential components of the audit process. The NIA 200, issued by the International Auditing and Assurance Standards Board (IAASB), establishes the fundamental principles and requirements for conducting an audit of financial statements in accordance with International Standards on Auditing (ISA). On the other hand, the audit report is a document prepared by an independent auditor upon completion of the audit, providing an opinion on the reasonableness of the financial statements. In this context, understanding the relationship between the NIA 200 (International Standard on Auditing 200) and the audit report is crucial to ensure the quality and reliability of financial information. The NIA 200 (International Standard on Auditing 200) provides guidance on planning, execution, and presentation of an audit, emphasizing the auditor's responsibilities and the necessary procedures to obtain timely assurance. Meanwhile, the issuance of the audited report serves as the culmination of the auditor's review, summarizing findings, expressing an opinion on the accuracy of financial statements, and disclosing any additional information required by auditing standards. In this study, our objective is to examine the connection between the NIA 200 and the Audit report, focusing on the specific case of the reviewed company. By analyzing the extent to which the principles and requirements of the NIA 200 are reflected in the audit report, we aim to shed light on the effectiveness of the audit process and the reliability of the financial information provided by the auditing firm. To achieve this goal, we employ a descriptive methodology, surveying a population of 50 financial auditors. We adopt a quantitative-correlational approach, using a survey instrument to collect data and opinions about the NIA 200 and its relationship with the audit report. The conclusion reached from the research was as follows: for the General Hypothesis, it is concluded that the NIA 200 is related to the audit report of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. For Specific Hypothesis one, it is concluded that the scope of NIA 200 is related to the review of financial statements of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. Specific Hypothesis two concludes that the auditor's judgment is related to the audit opinions of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical esults that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. Specific Hypothesis three concludes that the auditor's responsibility is related to the review of procedures of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. The following keywords are the most important for the present thesis. IASB: The International Accounting Standards Board (IASB) is the independent entity responsible for developing and issuing International Financial Reporting Standards (IFRS). The IASB is comprised of a group of accounting experts and is based in London, United Kingdom. Its main objective is to establish high-quality accounting standards and promote their global adoption to enhance transparency and comparability of financial information. IAASB: The International Auditing and Assurance Standards Board (IAASB) is the independent entity responsible for developing and issuing International Standards on Auditing (ISA). The IAASB is comprised of a group of auditing and assurance experts and is based in New York, USA. Its main objective is to establish high-quality auditing standards and promote their global adoption to enhance the quality and reliability of audit engagements. AUDIT REPORT: The audit report is a document issued by an independent auditor upon the completion of an audit of an entity's financial statements. The report summarizes the auditor's conclusions regarding the fairness of presentation of the financial statements and compliance with applicable accounting principles. It provides a professional opinion on the integrity and reliability of the entity's financial information, as well as any relevant observations or findings. AUDIT OPINIONS: Audit opinions are written communications issued by an independent auditor that contain the auditor's opinion on the reasonableness and accuracy of an entity's financial information. These opinions are an integral part of the audit report and provide a professional assessment of whether the financial statements present a true and fair view of the entity's financial position, results of operations, and cash flows in accordance with aplicable accounting principles.
The NIA 200 (International Standard on Auditing 200) and the audit report are essential components of the audit process. The NIA 200, issued by the International Auditing and Assurance Standards Board (IAASB), establishes the fundamental principles and requirements for conducting an audit of financial statements in accordance with International Standards on Auditing (ISA). On the other hand, the audit report is a document prepared by an independent auditor upon completion of the audit, providing an opinion on the reasonableness of the financial statements. In this context, understanding the relationship between the NIA 200 (International Standard on Auditing 200) and the audit report is crucial to ensure the quality and reliability of financial information. The NIA 200 (International Standard on Auditing 200) provides guidance on planning, execution, and presentation of an audit, emphasizing the auditor's responsibilities and the necessary procedures to obtain timely assurance. Meanwhile, the issuance of the audited report serves as the culmination of the auditor's review, summarizing findings, expressing an opinion on the accuracy of financial statements, and disclosing any additional information required by auditing standards. In this study, our objective is to examine the connection between the NIA 200 and the Audit report, focusing on the specific case of the reviewed company. By analyzing the extent to which the principles and requirements of the NIA 200 are reflected in the audit report, we aim to shed light on the effectiveness of the audit process and the reliability of the financial information provided by the auditing firm. To achieve this goal, we employ a descriptive methodology, surveying a population of 50 financial auditors. We adopt a quantitative-correlational approach, using a survey instrument to collect data and opinions about the NIA 200 and its relationship with the audit report. The conclusion reached from the research was as follows: for the General Hypothesis, it is concluded that the NIA 200 is related to the audit report of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. For Specific Hypothesis one, it is concluded that the scope of NIA 200 is related to the review of financial statements of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. Specific Hypothesis two concludes that the auditor's judgment is related to the audit opinions of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical esults that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. Specific Hypothesis three concludes that the auditor's responsibility is related to the review of procedures of the employees of Saco and Asociados S. Civil de R.L., of Lima year 2023, thanks to the inferential statistical results that allowed accepting the proposed hypothesis and identifying a strong correlation between both variables. The following keywords are the most important for the present thesis. IASB: The International Accounting Standards Board (IASB) is the independent entity responsible for developing and issuing International Financial Reporting Standards (IFRS). The IASB is comprised of a group of accounting experts and is based in London, United Kingdom. Its main objective is to establish high-quality accounting standards and promote their global adoption to enhance transparency and comparability of financial information. IAASB: The International Auditing and Assurance Standards Board (IAASB) is the independent entity responsible for developing and issuing International Standards on Auditing (ISA). The IAASB is comprised of a group of auditing and assurance experts and is based in New York, USA. Its main objective is to establish high-quality auditing standards and promote their global adoption to enhance the quality and reliability of audit engagements. AUDIT REPORT: The audit report is a document issued by an independent auditor upon the completion of an audit of an entity's financial statements. The report summarizes the auditor's conclusions regarding the fairness of presentation of the financial statements and compliance with applicable accounting principles. It provides a professional opinion on the integrity and reliability of the entity's financial information, as well as any relevant observations or findings. AUDIT OPINIONS: Audit opinions are written communications issued by an independent auditor that contain the auditor's opinion on the reasonableness and accuracy of an entity's financial information. These opinions are an integral part of the audit report and provide a professional assessment of whether the financial statements present a true and fair view of the entity's financial position, results of operations, and cash flows in accordance with aplicable accounting principles.
Description
Keywords
Auditoría, confiabilidad, Estados Financieros, Estadísticos Inferenciales