Retos de la revisoría fiscal frente al control de calidad en una auditoría de estados financieros

Abstract

The following research wants to raise some reflections on the impact of assurance standard (ISA 220), in the practice of the Statutory Auditor in Colombia. The aim is to analyze the changes in the tax inspection from a reflection of the history in Colombia and the implementation of the International Assurance Standard 220, through different perspectives created to provide a document that will be helpful to those who execute the work of Statutory Auditor.