Ensayo de Codigo de Etica Auditoria

 

FOPESE@F@ >

F_EGAFP]^F

 F]@EPD^EF E  A^O =6:66?

Yrmsmatf`d °pdr<

FAGMHF KF^OMHF SMGF

ODD^YD^FOEDA ]AESM^_EPF^EF KEA]PD @M @ED_ ENFG]M->9>9 ODAPF@]^EF Y]NHEOF 3 _MKM_P^M

 

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FOPESE@F@ >

F_EGAFP]^F

 F]@EPD^EF E  A^O =6:66?

Yrmsmatf`d F <

HEAF UF^F

ODD^YD^FOEDA ]AESM^_EPF^EF KEA]PD @M @ED_ ENFG]M->9>9 ODAPF@]^EF Y]NHEOF 3 _MKM_P^M

 

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EAP^D@]OOEDA

Ma mstm trfnfld trfnfld pd`mkds dnsmrvfr dnsmrvfr hfs præoteofs præoteofs `m uaf numaf åteof prdcmsedaf prdcmsedafhh qum `mnm `msmk `ms mkpm pmöf öfrr ua uaff pm pmrs rsdaf daf qum ms mstæ tæ

sd sdkm kmte te`f `f f `fr cm pünhe pünheof of,, tm tmae aema ma`d `d ma ou ouma matf tf mh

odadoekematd `m sus numads kfamlds sus rmquesetds pfrf hhmvfr fofnd su prdcmseÿa, su fotetu` crmatm f oufhquemr setufoeÿa y hfs odasmoumaoefs f qum ads hhmvfa mh ad tmamr ua numa kfamld ae odadoekematd `m hf åteof prdcmsedafh ma aumstrf hfndr. Ydr mstd quesekds rmsfhtfr  hd kfs ekpdrtfatm y oda mhhd sus pfrækmtrds

 

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ODAPMAE@D

Eatrd`uooeÿa……………………………………………………………………………….. 0 Masfyd `m åteof prdcmsedafh……………………………………………… prdcmsedafh…………………………………………………………………3 …………………3 Eatmgre`f`………………………………………………… Eatmgre`f`…………………… ……………………………………………………… …………………………………3 ………3 Hf dnlmteve`f`…………………………………………………… dnlmteve`f`……………………………………………………………………………… ………………………….7 .7 Odkpmtmaoef y fotufhezfoeÿa pmrsdafh………………………………………………………7 pmrsdafh………………………………………………………7 Odace`maoefhe`f`………………………………………………… Odace`maoefhe`f`……………………… …………………………………………………….7 ………………………….7 Odkpdrtfkematd prdcmsedafh……………… prdcmsedafh…………………………………………… ………………………………………………...7 …………………...7 Odaohusedams………………………………………………… Odaohusedams……………………… ……………………………………………………… ……………………………...: ...: Nenhedgrfcëf………………………………………… Nenhedgrfcëf…………… ……………………………………………………… ……………………………………….5 …………….5

 

 

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MA_FUD MPEOF Y^DCM_EDAFH

Pd`f mate`f` d pmrsdaf `mhmgf su cumrzf hfndrfh `m foumr`d f su ofpfoe`f` pfrf `ereger sus ofpfoe` ofpf oe`f`ms f`ms `m cdrkf cdrkf odkpmtma odkpmtmatm tm

pfrf pfrf `fr f odadomr odadomr sus rmsuhtf rmsuhtf`ds `ds `m uaf kfamrf kfamrf

 prdfotevf jfoema`d trfasfooedams ma mstf`ds ceafaoemrds qum smfa ohfrds odkprmasenhms, y odacefn odac efnhms hms y mat matma`e ma`enhm nhmss

pfr0f pfr0f sftescf sftescfomr omr td`f td`f ohfsm ohfsm `m amomse`f amomse`f`ms `ms

f hfs pmrsda pmrsdafs fs

rmchmlfa`d mh mstf`d `m uaf setufoeÿa `m uaf odkpföëf oda ua hëketm `m cmojf `mtmrkeaf`d fsë hfs dpmrfoedams odatfnhms odatfnhms prmpfrf`f pdr uaf pmrsdaf ttdtfhkmatm dtfhkmatm prdcmsedafh tfatd ma su aevmh odkpmtmatm odkd fof`åkeod y ofpfz `m `mkdstrfr oda hmfhtf`, seaomre`f`, rmotetu` y kdrfhkmatm fatm oufhquemr jmojd prmsmatm. @mne`d @mne `d f mstd mstd pd`mkd pd`mkdss `frads `frads oumatf qum ms uaf rmspda rmspdasfn sfnehe ehe`f` `f` pfrf pfrf uaf pmrsda pmrsdaff tdtfhkmatm tdtfh kmatm prdcmse prdcmsedafh dafh y odacefnhm odacefnhm mh oufh oufh tmagf tmagf odadoekematd odadoekematdss ma su hfndr odatfnh odatfnhmm y `eojd odadoekemat odadoekematd d nfstfrf pfrf fpheofr fpheofr mh oÿ`egd `m hf oda`uotf `mnma kerfr rmou rmoursds rsds  pfrf mkphmfr pfrf hhmvfr fofnd fh mh oukphekematd `m Bdthmr (655=) `da`m mh odatf`dr   pünheod ad temam aeagüa eatmrås ceafaoemrd ae `m oufhquemr dtrf ëa`dhm ma hf mkprmsf d ma dofsedams `da`m hds mstf`ds ceafaoemrds jfa amomsetf`d `m hf dpeaeÿa prdcmsedafh, ma tfh ofsd `m qum pdr fhguaf rfzÿa hhmgfsm hhmgfsm f mxester mxester pd`rëfa dofsedafr dofsedafr uaf pmr`e`f pmr`e`f sdnrm su  prmsteged prdcmsedafh. _m `mnm fgrmgfr qum mh Odatf`dr Yünheod mstf omöe`d f hds seguematms preaoepeds  næseod `m hf åteof prdcmsedafh qum sda hds seguematms<

Hf Eatmgre`f`

Hf eatmgre`f` `mh Odatf`dr Yünheod `mnmræ kfatmamr semkprm ua oretmred kdrfh tdtfh kmatm trfaspfrmatm ma oufhquemrf `m hds ofkpds `m su fotufoeÿa odkd prdcmsedafh, sm mspmrf qum semkprm su trfnfld smf oda rmotetu`, jdamste`f` y seaomre`f` ma oufhquemr oerouastfaoef qum sm hm prmsmatm Hf dnlmteve`f`

Mstd ms hd qum `mnmkds fpheofr fpheofr qum ms hf ekpfroefhe`f` ekpfroefhe`f` y qum sm fotuå sea pmrlueoeds ma td`f dofseÿa qum sm prmsmatm ma hd prdcmsedafh fooeÿa prdcmsedafh `mh Odatf`dr Yünheod. Mstd hd

 

3

vmkds kæs qum td`d oufa`d vfkds f omrteceofr, `fr ua oretmred sdnrm hds mstf`ds ceafaoemrds `m uaf mate`f`

Odkpmtmaoef y fotufhezfoeÿa prdcmsedafh.

Mh Odatf`dr Yünheod sÿhd `mnm `m`eofrsm f hfs hfndrms `da`m mh tmagf prmvefkmatm sus odadoek odad oekema ematds tds `da`m `da`m mh d hfs pmrsdaf pmrsdafss qum mståa mståa fsdoef fsdoef`ds `ds oumatma oumatma oda hf ofpfoe`f` ofpfoe`f` amomsfref amomsfr ef pfrf qum su su trfnfld trfnfld smf `msfrrdh `msfrrdhhf`d hf`d `m cdrkf cdrkf mceofz mceofz y vmrfz, egufhk egufhkmatm matm mh odatf`dr punheod kematrfs sm kfatmagf ma su hfndr hfndr `mnmræ odase`mrfrsm odkd uaf pmrsdaf ofpfoetf`f mh oufh tma`ræ qum mstfr fotufhezf`d `m sus odadoekematds amomsfreds pfrf fse oukpher su hfndr prdcmsedafh Odace`maoefhe`f`.

Hf rmhfoeÿa `mh Odatf`dr Yünheod oda mh usufred `m sus smrveoeds ms mh mhmkmatd prekdr`efh ma hf præoteof prdcmsedafh. Yfrf qum `eojf rmhfoeÿa tmagf phmad åxetd `mnm cua`frsm ma ua odkpr odk prdk dkes esd d rmsp rmspdas dasfnh fnhm, m, hm hmfh fh y fu futå tåat ateo eod, d, mh ouf oufhh ek ekpda pdamm hf kæs kæs ms mstr treo eotf tf rm rmsm smrv rvff  prdcmsedafh. Odkpdrtfkematd prdcmsedafh

Mh odatf`dr pünheod ad `mnmræ rmfhezfr fotds qum fcmotma su ekfgma rmputfoedafh ma tfatd f hd hfndrf, pfrf mstd `mnmræ tmamr prmsmatm sus preaoepeds odkd sda hf numaf cm, y hf seaomre`f` fatm td`d pfrf qum su trfnfld smf `m uaf cdrkf jdamstf y odacefnhm pfrf `fr kæs orm`enehe`f` f sus ohematms y pd`mr `msfrrdhhfr ua trfnfld hekped y trfaspfrmatm

 

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ODAOH]_EDAM_

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Mstm oÿ`egd `m åteof hd qum ads jfom åacfses ms qum jfy qum uaeceofr ua keskd hmaguflm ma hf odatfnehe`f` y qum ms `m suprmkf ekpdrtfaoef matma`mr hds vfhdrms åteods qum vfa f  pmrketer qum yd smf uaf uaf pmrsdaf grfa`m prdcmseda prdcmsedafhkmatm. fhkmatm.

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 Adsdtrds odkd odatf`drms `mnmkds `m ofpfoetfrads ma aumstrf prdcmseÿa `m uaf kfamrf rmspdasfnhm pmrd fatm td`d oda vfhdrms åteods

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Hf åteof qum fpheod ma ke prdcmseÿa ms mh rmchmld ked fatm hf sdoem`f`

 

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NENHEDG^FCEF 

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