Teoria de La Auditoria Financiera

 

;- VTLJOTK _NL@K@ NMTJKQ @O K_@LPMTÊK CONOTKHJONPO KAOVPK@KQ  ;.;. @LQVMQLALÑN VTMIOQLMNKH N×JOTM 0 (Amnsogm Pìanlam `o hk Amntk`urêk V÷dhlak) 166. Lntrm`uaalñn 6;. Hks nmrjks `o Ku`ltmrêk amntlonon hks rochks dëslaks quo oh Amntk`mr V÷dhlam `odo soculr `o jknork ostrlatk on hk rokhlzkalñn `o unk Ku`ltmrêk, rovlsmrêk ilsakh m on oh oxkjon `o ostk`ms ilnknalorms, m sok aukn`m oh Amntk`mr V÷dhlam rokhlzk unk katlvl`k` p÷dhlak. 64. Oh Amntk`mr V÷dhlam, nm `odo osporkr on hks nmrjks `o Ku`ltmrêk hk tmtkhl`k` `o hks roc rochk hkss qu quo o roa roamg mgkn kn tm tm`k `kss hk hkss sltu sltukal kalmn mnos os pm pmsl sldh dhos os on hk hkss qu quo o pu puo` o`k k onamntrkrso kh rokhlzkr unk Ku`ltmrêk m rovlsmrêk ilsakh. Oh nlvoh prmioslmnkh, hk oxporlonalk on hk prëatlak prmioslmnkh y oh gulalm oqulhldrk`m smn iun`kjontkhos on oh Amntk`mr V÷dhlam pkrk `otorjlnkr hms prmao`ljlontms noaoskrlms k kphlakr `o kauor`m amn hks alraunstknalks quo so onauontron on oh trkdkgm. Ku`ltmrêk k iuorm iuormn n `oiln `oilnl`ks l`ks y ahksl ahkslilak` ilak`ks ks on oh krtêauhm 3¶ `o hk 61. Hks nmrjks `o Ku`ltmrê Hoy 01 `o ;