La aplicación de las NAI y NIIF, una Oportunidad de Mejora que Implica Mayor Responsabilidad y Esfuerzo del Auditor en Colombia

Abstract

The adoption of international standards for the preparation of financial information and assurance, leads to an increase in the quality of professional work of accountants. Nevertheless, these changes also bring new challenges that involve an increase in workload and require that the professional is trained and update on new NAI and IFRS standards.