Mejorará la calidad del trabajo realizado por los auditores, con la aplicación de las normas NIA

Abstract

The following document shows an analysis of the application of the International Audit Standards –IAS–. These standards are aimed at guaranteeing that the activities and work performed by the auditors comply with the quality and uniformity standards (1) required for financial reporting. This will allow them to issue more reliable reports and apply professional due diligence, based on the application of the new regulations. Besides, an analysis of the contributions provided by the International Accounting Standards will be performed comparatively and all that which has been established by the International Audit Standards.