Razones por las que no hay transparencia en la información financiera

Abstract

This document presents the main results as work degree for specialization in international standards of accounting and auditing at the Universidad Jorge Tadeo Lozano, based on readings on "Auditing in the international context", development and analysis led to review and reflect on reasons for which there is no transparency in financial reporting. Work experience and successful course of different requirement of that specialization modules, complemented by establishing relationship between readings, obtaining key aspects for the implementation and proper monitoring of IFRS, ISAs, apropriate corporate governance practices; all towards mitigating the risk of fraud, audit approach for the XXI century. Analysis of international standards in the accounting field and quality in the audit of financial information, led to determine that the correct application of international standards is only an integral part of good corporate governance.