Modelo de Un Informe de Auditoria Con Una Opinion Limpia (Cambio de Politica Contable)

 

Gal`ma l` ub Hbdarg` l` Julhtarçj eab ubj Aphbhõb Mhgphj

^jrj p`rsabjmhzjr `st` gal`ma s` l`k` galhdhejr mjs pjrt`s sukrjyjljs l`m hbdarg`, labl` jshobjgas `bthljl`s dhethehjs pjrj usa p`ljoõohea, eab `m dhb l` djehmhtjrm` jm m`etar mj uthmhzjehõb l` `st`. @st` gal`ma pr`s`btj ub hbdarg` l` mj julhtarçj hbl`p`blh`bt`, l` ubj saeh`ljl qu`, eab `m dhb l` pr`s`btjr hbdargjehõb gês emjrj y jl`eujlj, l`ehl` ejgkhjr ubj pamçthej eabtjkm`. @st` prhbehpha l`k` r`eabae`rs` r`trasp`ethvjg`bt` `b mas `stjlas dhbjbeh`ras jbt`rhar`s, y l` jeu`rla eab su r`m`vjbehj ma pr`s`btjrê `b ub pêrrjda l` èbdjshs. ^jr `d`eta l`m gal`ma, galhdhejr mj hbdargjehõb r`trasp`ethvjg`bt` r`sumtj `boarrasj su jpmhejehõb `b p`rçalas jbt`rhar`s.

^jrj ^jr j `m gal gal`ma `ma,, Mj Mjs s r`s r`spab pabsj sjkhm khmhlj hljl`s l`s l`m jul julhta htarr s` jgj jgjrrj rrjb b j ubj pêohbj w`k shgumjlj y mas atras r`qu`rhgh`btas m`ojm`s y r`omjg`btjrhas s` tagjrab l` jeu`rla eab jmoubjs `xho`behjs l`m hbdarg` l`m r`vhsar  dhsejm l` mj furhslheehõb l` Eamagkhj.

@F@G^MA:;5 U.J. Hbdarg` l` julhtarçj hbl`p`blh`bt` jm 5: l` lheh`gkr` l` ;>S? y ;>S4

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 bdarg` l` julhtarçj `ghthla par ub julhtar hbl`p`blh`bt`

J mas jeehabhstjs l` mj saeh`ljl @f`gpma :;5 :;5..

 bdarg` sakr` mj julhtarçj l` mas `stjlas dhbjbeh`ras

Aphbhõb 

C`gas julhtjla mas `stjlas dhbjbeh`ras l` mj Uaeh`ljl @F@G^MA :;5 (mj saeh`ljl), qu` eagpr`b eag pr`bl`b l`b `m `stjla `stjla l` shtujehõ shtujehõbb dhbjbeh` dhbjbeh`rj rj jm 5: l` lheh lheh`gkr `gkr`` l` ;>S? X ;>S4, `m `stjla l` r`sumtjla hbt`orjm, `m `stjla l` ejgkhas `b `m pjtrhgabha b`ta y `m dmufa l` `d`ethva earr`spablh`bt` jm `f`reheha t`rghbjla `b lhecj d`ecj, jsç eaga mjs batjs `xpmhejthvjs `xpmhejt hvjs l` mas `stjlas dhbjbeh` dhbjbeh`ras ras qu` hbemuy`b ub r`sug`b l` mjs pamçthejs eabtjkm`s shobhdhejthvjs. @b bu`strj aphbhõb, mas `stjlas dhbjbeh`ras jlfubtas pr`s`btjb rjzabjkm`g`bt`, rjzabjkm`g`bt`, `b talas mas jsp`etas gjt`rhjm`s, gjt`rhjm`s, mj shtujehõb dhbjbeh`rj l` mj Uaeh`ljl jm 5: l` lheh`gkr` l` ;>S? X ;>S4, ;>S4, jsç eaga sus r`sumtjlas y `m dmufa l` `d`ethva earr`spablh`bt`s jm `f`reheha t`rghbjlaa `b lhecj d`ecj, l` eabdarghljl eab mjs Bargjs Hbt`rbjehabjm`s l` hbdargjehõb t`rghbjl Dhbjbeh`rj (BHHD). Dubljg`btas l` mj aphbhõb 

C`gas mm`vjla j ejka bu`strj julhtarçj l` eabdarghljl eab mjs Bargjs Hbt`rbjehabjm`s l` Julhtarçj (BHJ). Bu`strjs r`spabsjkhmhljl`s, l` jeu`rla eab lhecjs bargjs, s` l`serhk l`s erhk`b `b gês jl`mjbt` jl`mjbt` `b mj s`eehõb s`eehõb [`spabsjkhmhljl`s l`m julhtar `b r`mjehõb eab mj  julhtarçj l` mas `stjlas dhbjbeh`ras l` bu`stra hbdarg` . Uagas hbl`p`blh`bt`s l` mj

saeh`ljl l` eabdarghljl eab `m ”Eõlhoa l` Èthej pjrj ^rad`shabjm`s l` mj Eabtjkhmhljl l`m Eabs`fa l` Bargjs Hbt`rbjehabjm`s l` Èthej pjrj Eabtjlar`s‗ (”Eõlhoa l` Èthej l`m H@UKJ‗) y mas r`qu`rhgh`btas l` èthej jpmhejkm`s j bu`strj julhtarçj l` mas `stjlas dhbjbeh`ras par `m ”eõlhoa l` èthej prad`shabjm pjrj Eabtjlar`s ^ökmheas `b Eamagkhj‗ , y c` c`gas gas eugpmh eugpmhla la mj mjss l`g l`gês ês r`s r`spab pabsjk sjkhmh hmhlj ljl`s l`s l` èthej èthej l` eabda eabdargh rghlj ljll eab `sas `sas r` r`qu` qu`rhg rhgh` h`bta btas. s. Eabshl Eabshl`rj `rjgas gas qu` mj `vhl` `vhl`be behj hj l` jul julhta htarçj rçj qu` c`g c`gas as akt akt`bh `bhla la ;

 

praparehabj ubj kjs` sudheh`bt` y jl`eujlj pjrj bu`strj aphbhõb. ^êrrjda l` èbdjshs 

Uhb qu` `mma t`boj `d`eta `b bu`strj aphbhõb, mmjgjgas mj jt`behõb j ma qu` s` s`újmj `b mj batj SS l` mas `stjlas dhbjbeh`ras, r`sp`eta j mj l`ehshõb l` mj lhr`eehõb jm 5: l` lheh`gkr`` l` ;>S?, l` ejgkhjr mj dargj l` jshobjehõb l` eastas l` hbv`btjrha lheh`gkr hbv`btjrhas, s, l` ^@^U j prag`lha pabl`rjla, arhohbjbla ubj lhsghbuehõb `b $SSS `b `m sjmla l`m hbv`btjrha, $SSS `b `m easta l` v`btjs y $SSS `b mj uthmhljl l`m `f`reheha . J p`sjr l` qu` mj lhr`eehõb l` mj eagpjúçj r`jmhzõ talas mas `sdu`rzas rjzabjkm`s, du` hgprêethea r`jmhzjr lheca ejgkha `b mas `stjlas dhbjbeh`ras l`m júa ;>S4, rjzõb par mj eujm mas `stjlas dhbjbeh`ra dhbjbeh`rass l`m p`rçala jbt`rhar ba sab eagpjrjkm`s. [`spabsjkhmhljl`s l` mj Lhr`eehõb y l` mas r`spabsjkm`s l`m oakh`rba l` mj `bthljl `b  r`mjehõb eab mas `stjlas dhbjbeh`ras 

Mj Lhr`eehõb `s r`spabsjkm` l` mj pr`pjrjehõb y pr`s`btjehõb rjzabjkm`g`bt` l` mas `stjlas dhbjbeh`ras jlfubtas l` eabdarghljl eab mj BHHD, y l`m eabtram hbt`rba qu` mj Lhr`eehõb eabshl`r` b`e`sjrha pjrj p`rghthr mj pr`pjrjehõb l` mas `stjlas dhbjbeh`ras mhkr`s l` hbearr`eehab`s gjt`rhjm`s, l`khla j drjul` a `rrar. @b mj pr`pjrjehõb l` mas `stjlas dhbjbeh` dhbjbeh`ras, ras, mj Lhr`eehõb `s r`spabsjkm` l` mj vjmarjehõ vjmarjehõbb l` mj ejpjehljl l` mj Uaeh`ljl l` eabthbujr eaga `gpr`sj `b dubehabjgh`bta, r`v`mjbla, s`oöb earr`spablj, mjs eu`sthab`s r`mjehabjljs eab mj @gpr`sj `b dubehabjgh`bta y uthmhzjbla `m prhbehpha eabtjkm` l` `gpr`sj `b dubehabjgh`bta, `xe`pta sh mj Lhr`eehõb th`b` hbt`behõb l` mhquhljr mj saeh`ljl a l` e`sjr sus ap`rjehab`s, a ljla qu` ba `xhstj atrj jmt`rbjthvj r`jmhstj. Mas r`spabsjkm`s l`m oakh`rba l` mj `bthljl sab r`spabsjkm`s l` mj sup`rvhshõb l`m prae`sa l` hbdargjehõb dhbjbeh`rj l` mj saeh`ljl.

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[`spabsjkhmhljl`s l`m julhtar `b r`mjehõb eab mj julhtarçj l` mas `stjlas dhbjbeh`ras 

Bu`stras akf`thvas sab6 akt`b`r ubj s`ourhljl rjzabjkm` l` qu` mas `stjlas dhbjbeh`ras `b su eabfubta `stèb mhkr`s l` hbearr`eehõb gjt`rhjm, l`khlj j drjul` a `rrar, y `ghthr ub hbdarg` l` julhtarçj qu` eabth`b` bu`strj aphbhõb. U`ourhljl rjzabjkm` `s ub jmta orjla l` s`ourhljl, p`ra ba ojrjbthzj qu` ubj julhtarçj r`jmhzjlj l` eabdarghljl eab mjs BHJ sh`gpr` l`t`et` ubj hbearr`eehõb gjt`rhjm eujbla `xhst`. Mjs hbearr`eehab`s pu`l`b l`k`rs` j drjul` a `rrar y s` eabshl`rjb gjt`rhjm`s sh, hblhvhlujmg`bt` a l` dargj jor`ojlj, pu`l` pr`v`rs` rjzabjkm`g`bt` qu` hbdmuy`b `b mjs l`ehshab`s `eabõghejs qu` mas usujrhas tagjb kjsêblas` `b mas `stjlas dhbjbeh`ras. Pbj l`serhpehõb gês l`tjmmjlj l` mjs r`spabsjkhmhljl`s l`m julhtar `b r`mjehõb eab mj julhtarçj l` mas `stjlas dhbjbeh`ras s` `beu`btrj `b mj pêohbj w`k l` @F@G^MA:;5 `b www/`f`gpma.xxx/. www/`f`gpma.xxx/ . @stj l`serhpehõb `s pjrt` hbt`orjbt` l` bu`stra hbdarg` l` julhtarçj. bdarg` sakr` atras r`qu`rhgh`btas r`qu`rhgh`btas m`ojm`s y r`omjg`btjrhas r`omjg`btjrhas

:) Mj eabtjkhm eabtjkhmhljl hljl l` mj Eagpj Eagpjúçj úçj cj shla shla mm`vjlj mm`vjlj eabdarg` eabdarg` j mjs bargjs bargjs m`ojm`s m`ojm`s y j mj tèebhej eabtjkm`. ;) Mjs ap`rjehab`s ap`rjehab`s r`ohstrjljs `b mas mhkras y mas jetas jetas l` mas mas jlghbhstrjlar`s jlghbhstrjlar`s s` jfustjb jfustjb j mas `stjtutas y j mjs l`ehshab`s l` mj Jsjgkm`j l` Jeehabhstjs. 5) Mj earr`sp earr`spabl abl`be `behj hj,, mas eagpra eagprakjb kjbt`s t`s l` mjs eu`btjs eu`btjs y mas mhkras mhkras l` jetjs jetjs y l` r`ohstra l` jeehab`s s` mm`vjb y s` eabs`rvjb l`khljg`bt`. SSS: (Labl` jpmhqu` eamaejr `m bög`ra l` mj tjrf`tj prad`shabjm) [@T UA[@U JUAE JLAU UJU

Kaoatê, Eamagkhj 5: l` `b`ra l` ;>:3 

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