Normas de Auditoria de Aceptación General

 

Ekrgis mc Iumhtkrhi mc Ijcptijhúe Ncecria4 Ais Ekrgis mc Iumhtkrçi Ncecriagcetc Ijcptimis ske aks prhejhphks y rc rcquhshtks quhshtks quc mcfc jugpahr ca iumhtkr ce ca mcscgpcùk mc sus ouejhkecs mc gkmk quc pucmi cxprcsir uei kphehúe tèjehji rcspkesifac, tigfhèe ske aaigimis Ekrgis ]èjehjis mc Iumhtkrçi. Cstis ekrgis pucmce mhocrhr mc piçs ce piçs (pkr ak ncecria ske mhjtimis pkr ca jkacnhk mc jketimkrcs mc jimi piçs) pcrk, ce ncecria, ske 9< y sc inrupie ce trcs nriemcs rcenakecs4 9. Ekr Ekrgis gis pcr pcrske skeiac iacss k nce ncecria criacs cs 6. Ekr Ekrgis gis rrcai caivi viss i ai cdcju cdcjujhú jhúe e mca ttrif rifidk idk :. Ekr Ekrgis gis rrcai caivi viss i ai prcpiri prcpirijhú jhúe e mc aks heok heokrgc rgcss

9. Ek Ekrgi rgiss pcrs pcrskei keiacs acs k ncec ncecria riacs4 cs4 i) Ce Cetrce trceigh ighcet cetk k y jipijh jipijhmim mim prkoc prkocshk shkeia eia44 Iumh mhtk tkrh rhi i mc mcfc fc mc mcsscg cgpc pcùi ùirs rsc c pk pkrr ue uei i pc pcrs rske kei i k pc pcrs rske keis is qu quc c pk pksc scie ie ue Ai Iu imhcstrighcetk tèjehjk imcjuimk y pcrhjhi prkocshkeia.   Zc iprcjhi ce csti ekrgi ek skak skak fisti scr jketimk jketimkrr pôfahj pôfahjk k piri cdcrjcr ai ouejhú ouejhúe e mc iumhtk ium htkr, r, shek shek quc imcgés imcgés sc rcquhc rcquhcrc rc tce tcecr cr cetrce cetrceigh ighcetk cetk tèj tèjehj ehjk k y jip jipijh ijhtij tijhúe húe jkestietc. \kr cdcgpak cdcgpak,, gcmhietc scgheirhks, j`irais, jkeocrcejhis, rcvhstis gieuiacs, trifidk mc hevcsnijhúe y cetrceighcetk ce ca jigpk.

f) Hemc Hemcpc pcem emce cejh jhi4 i4 Ce tkmks aks isuetks rcaijhkeimks jke ca trifidk ishneimk, ca iumhtkr k aks iumhtkrcs mcfc gietcecr uei ijtum gcetia hemcpcemhcetc. Csti ekrgi rcquhcrc quc ca iumhtkr sci hemcpcemhcetc2 imcgés mc cejketrirsc ce ca cdcrjhjhk ahfcria mc ai prkocshúe, ek mcfc cstir prcmhspucstk jke rcspcjtk ia jahcetc quc iumhti yi quc mc ktrk gkmk ac oiatirçi iqucaai hgpirjhiahmim ecjcsirhi piri jkeir ce ca rcsuatimk mc sus ivcrhnuijhkecs, i pcsir mc ak cxjcacetc quc pucmie scr sus `ifhahmimcs tèjehjis. \kr cdcgpak cdcgpak,, Se iumhtkr cxtcrek quc iumhtc uei jkgpiùçi ce ai quc i ai vcz oucri su mhrcjvk, pucmc scr hetcacjtuiagcetc `kecstk, pcrk ek cs prkfifac quc ca pôfahjk ak

 

ijcptc jkgk hemcpcemhcetc, yi quc ce rciahmim cstirçi iumhtiemk mcjhshkecs ce ais quc ca tkgk pirtc. j)

Juhmim Juhmimk k k Csgcrk Csgcrk \rkoc \rkocshk shkeia eia44 Mcf Mcfc c cdc cdcrjcr rjcrsc sc ca jca jcak k prk prkocs ocshke hkeia ia ia jke jkemuj mujhr hr ue uei i ium iumhtk htkrhi rhi y ce ai prc prcpir pirijh ijhúe úe mca heokrgc. Csti Ekrgi rcquhcrc quc ca iumhtkr hemcpcemhcetc mcscgpcùc su trifidk jke ca juhmimk y ai mhahncejhi mhahncejhi prkocshke prkocshkeia ia mcfhmi. mcfhmi. Ai mhahncejh mhahncejhi i \rkocs \rkocshkeia hkeia hgpkec ai rcspkesifh rcspkesifhahmim ahmim sk skfr frc c ji jimi mi uei uei mc ais ais pcrs pcrske keis is quc quc jkgp jkgpke kece ce ai krni krnieh ehzi zijh jhúe úe mc ue iu iumh mhtk tkrr hemcpcemhcetc mc ipcnirsc i ais ekrgis rcaivis i ai cdcjujhúe mca trifidk mca trifidk y ia heokrgi. \kr cdcgpak, cdcgpak, sc kfscrvi ce ak rcaivk i aks pipcacs mc trifidk, aks juiacs rcquhcrce quc su jketcehmk tceni ai sujhcejhi piri dusjir ai kphehúe mca iumhtkr y ai cvhmcejhi mc `ifcr jugpahmk jke ais ekrgis mc iumhtkrhi.

6. Ek Ekrgi rgiss rcaivi rcaiviss i ai cdcjuj cdcjujhúe húe mca mca trifi trifidk4 dk4 i) \aiecijhúe y supcrvhshúe4 Ai iumhtkrçi mcfc scr paiehjimi iprkphimigcetc y ca trifidk mc aks ishstcetcs mca iumhtkr, sh aks `iy, mcfc scr mcfhmigcetc supcrvhsimk.   Ai iumhtkr iumhtkrçi çi mcfc paiehjirsc paiehjirsc imcjuimi imcjuimigcetc gcetc y ca trifidk mc aks ishstcetcs ishstcetcs mcfc scr supcrvhsi supc rvhsimk mk iprkphimig iprkphimigcetc. cetc. Ai iumh iumhtkrçi tkrçi mc aks cstimks eiejhcrks rcquhcrc mc uei kpcrijhúe imcjuimi piri iajiezir tktiagcetc aks kfdcvks mc ai okrgi gés cjhcetc. Ai mcshne mcs hneijh ijhúe úe mc iumhtk iumhtkrcs rcs cxtcre cxtcreks ks pkr pirtc mc ai cgprcsi cgprcsi sc mcf mcfc c coc cocjtu jtuir ir jke ai sujhcetc iejhpijhúe ia jhcrrc mca pcrçkmk gitcrhi mca cxigce, jke ca e mc pcrghr ca imcjuimk paiecighcetk mca trifidk mca iumhtkr y ai ipahjijhúe kpkrtuei mc ais ekrgis y prkjcmhgh prkjc mhghcetks cetks mc iumh iumhtkrçi tkrçi (hejauyc (hejauycemk emk ais ekrgis hetcr hetcreijhke eijhkeiacs iacs mc iumh iumhtkrçi tkrçi y su girjk gir jk mc jkejcp jkejcptks tks). ). \kr su pirtc, pirtc, ai sup supcrvh crvhshú shúe e mcf mcfc c cdcrjcrs cdcrjcrsc c ce ais ctipis ctipis mc paiecijhúe, cdcjujhúe y tcrgheijhúe mca trifidk. Mcfc mcdirsc ce aks pipcacs mc trifidk cvhmcejhi mc ai supcrvhshúe cdcrjhmi. \kr cdcgpak, cdcgpak, ai tkgi mca hevcetirhk shjk pucmc scr ipaizimk k pucmc aacvirsc i jifk ktrk hevcetirhk piri quc sci kfscrvimk pkr ca iumhtkr. Ais prucfis mc ai iumhtkrhi pucmce cdcjutirsc jish ce juiaquhcr èpkji mca iùk.

 

f) Cstumhk y Cviauijhúe mca Jketrka Hetcrek4 Mcf Mcfc c cst cstumh umhirs irsc c y cvi cviaui auirsc rsc ipr iprkph kphimi imigce gcetc tc ai cst cstruj rujtur turi i mca jke jketrk trkaa het hetcre crek k pir piri i paiehjir ai iumhtkrçi y mctcrgheir ai eituriaczi, murijhúe y iajiejc mc ais prucfis quc sc mcfce rciahzir.   Zkak cs kfahnitkrhk kfahnitkrhk piri ca iumhtkr iumhtkr ca cxigce mc iqucaai pirtc mca shstcg shstcgi i ncecria mc prcpirijhúe mc aks cstimks eiejhcrks quc sc vi i iumhtir. Cstc cstumhk y cviauijhúe mca jketrka hetcrek sc mcfc `ijcr jimi iùk imkptiemk uei fisc rcaivi mc ais ércis mc cviauijhúe y prkouemhziemk su hejhmcejhi ce iqucaais ércis mkemc sc imvhcrtce giykrcs mc mcj jhc hcej ejhi his. s. Is Ishg hghs hsgk gk,, ca iu iumh mhtk tkr, r, ia cv cvia iaui uirr ca jket jketrk rkaa hetcr hetcrek ek,, mc mctc tcrg rghe heir iré é sus sus mcjhcejhi mcjh cejhis, s, su nrivcmim y pkshfacs pkshfacs rcpcrjush rcpcrjushkecs. kecs. Zh ais oiaais ske nrivcs y ca iumhtkr ek supac csi ahghtijhúe mc uei giecri préjji, mcfcré jiahjir su mhjtigce y kpheir jke siavcmim k ifstcejhúe mc kphehúe. \kr cdcgpak,

j)

Kftcejhúe mc ai cvhmcejhi sujhcetc y jkgpctcetc4 Mcfc kftcecrsc sujhcetc cvhmcejhi gcmhietc ai hespcjjhúe, kfscrvijhúe, heminijhúe y jkergijhúe piri prkvccr uei fisc rizkeifac quc pcrghti ai cxprcshúe mc uei kphehúe skfrc aks cstimks eiejhcrks iumhtimks.   Jkgk sc iprcjhi mca ceuejhimk mc csti ekrgi ca iumhtkr gcmhietc ai ipahjijhúe mc ais tèjeh tèj ehjis jis mc ium iumhtk htkrçi rçi kft kftcem cemré ré cvhmce cvhmcejhi jhi sujhce sujhcetc tc jkgpct jkgpctcet cetc. c. Ai cvhmce cvhmcejhi jhi cs ue jkeduetk mc `cj`ks jkgprkfimks, sujhcetcs, jkgpctcetcs y pcrecetcs piri sustcetir uei jkejaushúe. Ai cvhmcejhi scré sujhcetc, juiemk aks rcsuatimks mc uei k virhis prucfis iscnurie ai jcrtczi gkria mc quc aks `cj`ks i prkfir, k aks jrhtcrhks juyi jkrrcjjhúe sc csté  duzniemk `ie qucmimk rizkeifacgcetc jkgprkfimks. Aks iumhtkrcs tigfhèe kftcecgks ai cvhmcejhi sujhcetc i trivès mc ai jcrtczi ifskauti, pcrk giykrgcetc jke ai jcrtczi gkria. \kr cdcgpak, cdcgpak, juiemk ek sc `i pirjhpimk ce uei tkgi mc hevcetirhks, ek sc jkergú ais jucetis pkr jkfrir, ctj.

:. Ekrg Ekrgis is rcaivi rcaiviss i ai prcpirijhú prcpirijhúe e mc aks hheokr eokrgcs4 gcs4

 

i) Ipah Ipahjijhú jijhúe e mc prhejhphks prhejhphks mc jketifhahmi jketifhahmim m ncecriagcetc ncecriagcetc ijcptimks4 ijcptimks4 Ca mhjtigce mcfc cxprcsir sh aks cstimks eiejhcrks cstée prcscetimks mc ijucrmk i prhejhphks mc jketifhahmim ncecriagcetc ijcptimks. Ca heokrgc mcfc cxprcsir sh aks cstimks eiejhcrks cstée prcscetimks mc ijucrmk i aks \JNI. \JN I. Cst Csti i ekrgi ekrgi rcquhc rcquhcrc rc quc ca iumhtk iumhtkrr jke jkekzj kzji i aks prhej prhejhph hphks ks mc jketif jketifhah hahmim mim y prkjcmhghcetks, hejauycemk aks gètkmks mc su ipahjijhúe. Aks \JNI y ais EHJs niriezie ai rizkeifhahmim mc ai heokrgijhúe eiejhcri cxprcsimi ce aks cstimks eiejhcrks.

f) Jkes Jkeshstce hstcejhi jhi ce ai ipahjijhúe ipahjijhúe mc aks prhe prhejhphk jhphkss mc jketifh jketifhahmim ahmim ncecriagc ncecriagcetc etc ijcptimks4 ijcptimks4 Ca mhjtigce mcfc hmcejir iqucaais jhrjuestiejhis ce aks juiacs tiacs prhejhphks ek `ie shmk kfscrvimks uehokrgcgcetc ce aks cstimks eiejhcrks cxigheimks ce rcaijhúe jke aks jkrrcspkemhcetcs ia pcrçkmk ietcrhkr.   \iri quc ai heokrg heokrgijhúe ijhúe eiejhcri eiejhcri pucmi pucmi scr jkgpirifac jkgpirifac jke cdcrjhjhks cdcrjhjhks ietcrhkr ietcrhkrcs cs y pkstcrh pks tcrhkrc krcs, s, cs ecjcsi ecjcsirhk rhk quc sc jke jkeshm shmcrc crc ca ghs ghsgk gk jrhtcr jrhtcrhk hk y ais ghsgi ghsgiss fis fiscs cs mc ipahjijhúe mc prhejhphks mc jketifhahmim ncecriagcetc ijcptimks, ce jisk jketrirhk, ca iumhtkr mcfc cxprcsir jke tkmi jairhmim ai eituriaczi mc aks jigfhks `ifhmks.

j)

Vcvcai Vcvcaijhú jhúe e sujhc sujhcetc etc44 Ia gceks quc ca mhjtigce ak hemhquc mc ktri giecri sc cetcemcré quc aks cstimks eiejhcrks prcscetie ce okrgi rizkeifacgcetc iprkphimi tkmi ai heokrgijhúe ecjcsirhi piri prcscetiraks c hetcrprctiraks jkrrcjtigcetc.   Mcfc cetcemcrsc quc aks cstimks eiejhcrks jkecece irgijhkecs irgijhkecs jhcrtis mc ai cemim cxigheimi, siavk quc ca iumhtkr mhni aks jketirhks ce su mhjtigce. Ce tia scemk, ais cgprcsis sc cejucetrie kfahnimis i prcscetir heokrgijhúe jairi, jkgprceshfac c hetcnria i trivès mc sus cstimks eiejhcrks, rcvcaiemk ais cxpahjijhkecs sujhcetcs gcmhietc ektis i aks cstimks eiejhcrks piri hetcrprctiraks jkrrcjtigcetc.

m) Kp Kpheh hehúe úe mca mca iumh iumhtkr tkr44 Ca mhjtigce mcfc cxprcsir uei kphehúe jke rcspcjtk i aks cstimks eiejhcrks tkgimks ce su jkeduetk k uei irgijhúe i aks cocjtks mc quc ek pucmc cxprcsir uei kphehúe ce jkeduetk.

 

  Ca kfdcvk mc csti ekrgi, ekrgi, rcaivi i ai heokrgijhúe heokrgijhúe mca mhjti mhjtigce, gce, cs cvhtir uei gia giai i hetcrprctijhúe mca nrimk mc rcspkesifhahmim quc sc csté isughcemk. Ca iumhtkr ek mcfc kavhmir quc ai dusjijhúe piri cxprcsir uei kphehúe, yi sci jke siavcmimcs k she caais, sc fisi ce ca nrimk ce quc ca iajiejc mc su cxigce sc `iyi idustimk i ais EINIZ