Aporte e implicaciones significativas de la NIA 315 a la auditoría en Colombia

Abstract

This paper presents the NIA 315 as a tool in the contribution and significant implications for the identification and assessment of risks both in the Financial Statements and in the affirmations as a result of material misstatement due to fraud or error, through the knowledge of the entity, its environment and internal control. Likewise, with the adoption of the International Auditing Standards (mandatory by the current regulations in Colombia) as a good practice in audits, it allows to be consistent in the global economic context and suggests that the information in the companies must be true and comparable, so that an audit is necessary to identify the scope and work of the auditor regarding the qualitative and descriptive nature of the information, placing the audit at a level of approach between the auditor and the risks of material error identified in ISA 315.