Cualidades de Un Auditor PDF

 

“@ÐF ZMGQJT[@LG_@KGÛM HJ L@ [@LZH’ GM[XGXZXF HJ JHZK@KGÛM [Z^JTGFT XJKMFLÛCGKF ^TGQ@HF “AJLGR HJ L@ TF[@ TJ@XJCZG W C@QGTG@ ’

KFMX@DGLGH@H Q‛ XZTMF MFKBJ

@LZIMF

?

Qéktfr Ljmgm Dust`i`mtj ^jr`lt`

ZMGH@H HGHÀKXGK@

?

 ^l`mj`igjmtf hj @uhgtfré`

XJI@

?

Ku`lgh`hjs hj um @uhgtfr 

HFKJMXJ

?

K^K Mj`l I`yjr _`c`kjt` Cûijz IFWFD@ID@ ‛ ^JTß

4>4>

KZ@LGH@HJ[ HJ ZM @ZHGXFT Jl `uhgtfr, sj` gmtjrmf f jxtjrmf, hjdj tjmjr kgjrt`s ku`lgh`hjs quj dusqujm l` ijofr` kfmtgmu` y quj sj`m hj cr`m utglgh`h t`mtf p`r` l` jiprjs` kfif p`r` jl kfmsuighfr,

 

vjl`mhf pfr su sjcurgh`h y dgjmjst`r. [j jojrkj l` `uhgtfré` kfm `ltfs v`lfrjs çtgkfs, ougkgf prfajsgfm`l kfmsgstjmtj, kfmfkgigjmtfs y jxpjrgjmkg` quj `sjcur`m l` k`lgh`h hjl tr`d`of rj`lgz`hf pfr jl `uhgtfr y l` s`tgsa`kkgûm hj lfs usu`rgfs hj l` gmafri`kgûm agm`mkgjr`, tr`sigtgçm tr`si gtgçmhfljs hfljs krjhgdglgh krjhgdglgh`h. `h. @ kfmtg kfmtgmu`k mu`kgûm gûm mfid mfidr`rç r`rç ku`l ku`lgh`hj gh`hjs s hj lfs @uhgt @uhgtfrjs frjs hj mujstr` jiprjs` jl ku`l mfs sjrvgrà p`r` rj`lgz`r jl jx`ijm jm jl àrj` hj vjmt`s hj l` jiprjs` “Jl Xrg`mculgtf [.@.@.’ `) Gmtj Gmtjc crg rgh h`h Lfs `uhgtf gtfrjs rjs hjsjipjð`m su tr`d`of çtgk`ijmtj, kfm bfmjstgh`h y rjspfm rjs pfms`d s`dglgh glgh`h, `h, k`d k`dj j rjk rjk`lk `lk`r `r quj tfh tfh` ` gma gmafri fri`k `kgfm gfm quj fdt fdtjmc jmc`i `ifs fs hj l` jiprjs` “Jl Xrg`mculgtf [.@.@.’ sjrà jstrgkt`ijmtj kfmaghjmkg`l. d) Fd Fdoj ojtg tgvg vgh` h`h h Js um` hj l`s prgmkgp`ljs ku`lgh`hjs hj mujstrfs `uhgtfrjs y` quj mf tjmjifs mgmcÿm vémkulf pjrsfm`l, a`iglg`r kfm hgkb` jiprjs` ` `uhgt`r, mfs rjcgifs ` l`s mfri`s y sg jmkfmtr`ifs ar`uhj mf huh`rjifs jm gmafri`r fpfrtum`ijmtj. k) Kfip Kfipjtjmk jtjmkg` g` y hglgc hglgcjmkg jmkg` ` pr prfajs fajsgfm`l gfm`ljs js Jl kfiprfigsf hj mujstrfs `uhgtfrjs js ` mgvjl cjmjr`l, su v`st` jxpjrgjmkg` jm hgajrjmtjs tji`s b`kjm quj su krgtjrgf y krjhgdglgh`h sj i`mtjmc`m jm kfipjtjmkg` y ` l` `ltur` hj l`s kgrkumst`mkg`s. h) Kf Kfma magh ghjm jmkg kg`l `lgh gh`h `h L` kfmaghjmkg`lgh`h mf js sfl`ijmtj um `sumtf hj rjvjl`kgûm hj gmafri`kgûm, um  @uhgtfr prfajsgfm`l tgjmj `kkjsf ` iukb` gmafri`kgûm kfmaghjmkg`l rjspjktf hj lfs mjcfkg mjc fkgfs fs hj l` jip jiprjs rjs`, `, `sé quj mfs mfsftr ftrfs fs c`r c`r`mt `mtgz` gz`ifs ifs l` kfm kfmagh aghjmk jmkg`l g`lgh` gh`h h `dsflut` hj gmafri`kgfm quj mfs rjljvjm hur`mtj jl tr`mskursf hj l` @uhgtfrg`. j) Kfi Kfipf pfrt` rt`igj igjmtf mtf pr prfaj fajsgf sgfm`l m`l Jl kfipfrt`igjmtf prfajsgfm`l jm tfh` pjrsfm` js iuy gipfrt`mtj, iukbf iàs `um ku`mhf js um prfajsgfm`l hj l` r`i` kfmt`dlj kfif lf sfm lfs Kfmt`hfrjs ^ÿdlgkfs y @uhgtfrjs. @sjcur`ifs quj mujstrf kfipfrt`igjmtf prfajsgfm`l sjrà vg vgsg sgdl dlj j y a`kt a`ktgd gdlj lj jm tf tfh` h`s s l`s l`s `k `ktg tgvg vgh` h`hj hjs s qu quj j sj pu pujh jh` ` hj hjsj sjip ipjð jð`r `r jm jl tr`mskursf hj l` `uhgtfrg`. Jst`s ku`lgh`hjs quj lfs `uhgtfrjs hj mujstr` prjstgcgfs` jiprjs` quj `k`d`ifs hj ijmkgfm`r sfm iuy gipfrt`mtjs `l ifijmtf hj jojkut`r l` `uhgtfrg`, tjmc`m prjsjmtj quj ` lf l`rcf hj mujstr` k`rrjr` bjifs `hqugrghf hgkb`s ku`lgh`hjs y jspjr`ifs kfmt`r kfm su `prfd`kgûm.

 @tjmt`ijmtj QGKXFT LJMGM DZ[X@I@MXJ ^JT@LX@