Presentaciones NIA 700-799

NORMAS INTERNACIONALES DE AUDITORIA (NIA’s) Pronunciamientos Técnicos

Lic. Israel Es Estuardo tuardo Monzón. C.P.A.1177

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(NIAs 700 - 799)

Conc nclu lusi sion ones es y Di Dict ctam amen en de Au Audi dito torí ría a” “Co NIA

Descripción

Fecha de vigencia

700

El dic dictam tamen en del aud audito itorr sob sobre re los est estado adoss fin financ anciero ieross

30/9/2 30/ 9/2002 002

700 El dictamen del auditor independiente sobre un juego Revisada(700 completo de estados financieros de propósito general R) 701 Modificacione Modifi cacioness al dictam dictamen en del audit auditor or indep independie endiente nte

31/12/2006 31/12/2006 31/12 /2006

710

Comparativos

15/12/2006

720

Otra información en documentos que contienen estados 15/12/2006 financieros auditados

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“El NIA 700R Dictamen del Auditor IInde ndep nd epen endi te so sob bre un Ju Jueg ego o Co Comp mple leto to de EE/FFF F In depe pen ndien dient de Pr Propósito Ge General” (1) Objetivo



Proporcionar lineamientos sobre la forma y contenido del dictamen del auditor, emitido como resultado de una auditoría de un juego completo de EE/FF de propósito general, preparados de acuerdo con un marco de referencia de información financiera. 

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“El NIA 700R Dictamen del Auditor IInde ndep nd epen endi te so sob bre un Ju Jueg ego o Co Comp mple leto to de EE/FFF F In depe pen ndien dient de Pr Propósito Ge General” (2) 

Aspectos generales



El dictamen del auditor deberá contener una clara expresión de la opinión del auditor sobre los EE/FF. "Los EE/FF expresan un punto de vista verdadero y

razonable" o " presentan razonablemente, respecto de todo lo importante" de acuerdo con un marco de referencia de información financiera aplicable. 

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“El NIA 700R Dictamen del Auditor IInde ndep nd epen endi te so sob bre un Ju Jueg ego o Co Comp mple leto to de EE/FFF F In depe pen ndien dient de Pr Propósito Ge General” (3)

Aspectos generales (cont…)



Formación de una opinión sobre los EE/FF 

›

Las políticas contables, seleccionadas y aplicadas, sean consistentes y apropiada apropiadas. s.

›

›

Las estimaciones contables sean razonables.

› ›

La información presentada en los EE/FF, sea relevante,

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“El NIA 700R Dictamen del Auditor IInde ndep nd epen endi te so sob bre un Ju Jueg ego o Co Comp mple leto to de EE/FFF F In depe pen ndien dient de Pr Propósito Ge General” (4) Aspectos generales (cont…)





Formación de una opinión sobre los EE/FF (cont…) ›

Seguridad razonable de que los EE/FF están libres de EIR

›

›

El auditor juzga si los EE/FF, después después de los ajustes a justes del proceso de auditoría, son consistentes con el entendimiento de la entidad y su entorno.

›



Circunstancias cuando la aplicación del marco de referencia de información da

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“El NIA 700R Dictamen del Auditor IInde ndep nd epen endi te so sob bre un Ju Jueg ego o Co Comp mple leto to de EE/FFF F In depe pen ndien dient de Pr Propósito Ge General” (5) Elementos básicos del dictamen del auditor  Título

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(NIAs 800 - 899) “Áreas Especializadas ” NIA

Descripción

Fecha de vigencia

800

El dictamen del auditor sobre trabajos de auditoría con propósito especial

31/12/2006

Objetivo

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EL DICTAMEN DEL AUDITOR 

• •El dictamen es de vital importancia para el auditor por  constituir la conclusión de su trabajo.

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ESTRUCTURA DEL DICTAMEN CONSTA DE TRES PARTES Y OCHO ELEMENTOS: 1.TITULO. 1.TITULO. PRIMERA PARTE 2. 3.DESTINATARIO. 3.DESTINATARIO.

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ELEMENTOS BÁSICOS DEL DICTAMEN  DICTAMEN  O INFORME DEL AUDITOR 

1.- Título

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ELEMENTOS BÁSICOS

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ELEMENTOS BÁSICOS

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ELEMENTOS BÁSICOS

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Limitación en el alcance-abstención de opinión "Fuimos contratados para auditar balance general que se acompaña de la Compañía ABC al 31 de diciembre de 200x, y los estados financieros relacionados, de resultados y flujos de efectivo para el año que terminó en esa fecha. Estos estados financieros son responsabilidad de la

administración de la Compañía. (Omitir la frase que declara la Responsabilidad del auditor) . (El párrafo que discute el alcance de la auditoría se omitiría o corregiría de acuerdo a las circunstancias.) (Añadir un párrafo discutiendo la limitación en el alcance como sigue:) No pudimos observar todos los inventarios físicos ni confirmar las cuentas   por cobrar debido a limitaciones impuestas al alcance de nuestro trabajo

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(DI DIPA PA 10 1000 00-1100 1100)

“Dec Decla larac racion iones es Intern Internaci aciona onale les s de Prá Prácti ctica cas s de Declar laraci acion ones onales cticas Auudi dito di PSs PS ingléés s )” ud itor toría (IAAPS AP Ss , en ing DIPA

Descripción

Fecha de vigencia

1000

Pro roce cedi dimi mien enttos de co conf nfir irm mac ació ión n ent ntre re ba ban nco coss

Feb ebre rero ro 198 984 4

1001 10 01

Ambi Am bien ente tess de CI CISS-co comp mput utad ador oras as in inde depe pend ndie ient ntes es

Deroga Dero gada da en diciembre 2004

1002

Ambientes de CIS-Sistemas de computadoras en línea

Derogada en diciembre 2004

1003

Ambientes de CIS-Sistemas de base de datos

Derogada en diciembre 2004

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(DIP DIPA A 10 1000 00 1100) DIPA 100 0- 1100

“De Decla clara raci cione ones s Int Inter erna nacio ciona nales les Práct ctica icas s de Dec lara racio nes Inte Interna rnaci cion onale ales s de Prá Prác Práctic ticas as Audiito tor to APS AP ngl it oría (IIAP IA PSs, en ing nglés)” DIPA

Descripción

Fecha de vigencia

1006

Auditorías de los estados financieros de bancos

Octubre 2001

1007

Comunicaciones con la administración

Derogada en junio 2001

1008

Evaluaciones del riesgo y control interno-características y Derogada en consideraciones del CIS diciembre 2004

1009 10 09

Técn Té cnic icas as de au audi dito torí ría a co con n ay ayud uda a de co comp mput utad ador ora a

Deroga Dero gada da en diciembre 2004

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(DI DIPA PA 10 1000 00-1100 1100)

“Dec Decla larac racion iones es Intern Internaci aciona onale les s de Prá Prácti ctica cas s de Declar laraci acion ones onales cticas Auudi dito di PSs PS ingléés s )” ud itor toría (IAAPS AP Ss , en ing

DIPA

Descripción

Fecha de vigencia

1012 10 12

Audi Au dito torí ría a de in inst stru rum men enttos fifina nanc ncie iero ross der eriv ivad ado os

Marz Ma rzo o 199 998 8

1013

Comercio electrónico-efecto en la auditoría de estados financieros

Marzo 2002

1014

Informes de los auditores en cumplimiento con Normas

Junio 2003

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(NITR 2000-2699) “Normas Internacionales de Trabajos de Revisión (ISREs, en inglés)”

NITR

Descripción

Fecha de vigencia

2400

Trabajos Traba jos para revisa revisarr estad estados os finan financieros cieros (ante (antess NIA 910)

15/12/2006 15/12 /2006

2410

Revisi sió ón de informaci ció ón financi cie era provi vissional

15/12/2006

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(NISR 4000-4699) “Normas Internacionales de Servicios Relacionados (ISRSs)” NISR

Descripción

Fecha de vigencia

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