Guia auditoria para pymes usando las ias

Small and Medium Practices Committee

Implementation Guide
December 2007

Guide to Using International Standards on Auditing in the Audits of Small- and Mediumsized Entities

The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the accountancy profession worldwide and contribute to the development of strong internationaleconomies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant. Copies of this document may be downloaded free of charge from the IFAC website at http://www.ifac.org. Small and Medium Practices Committee InternationalFederation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 USA

Copyright © December 2007 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears thefollowing credit line: “Copyright © December 2007 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit this document.” Otherwise, written permission from IFAC is required to reproduce, store or transmit, or to make other similar uses of, this document, except as permittedby law. Contact permissions@ifac.org. ISBN: 978-1-934779-07-1

Table of Contents
Page

Preface Request for Comments How to Use the Guide

1 2 5

Customization of the Guide ..........................................................................................................5 Translation.......................................................................................................................5 Currency...........................................................................................................................5 National Adaptation......................................................................................................... 5 Content and Organization............................................................................................................. 6 Summary of Content........................................................................................................6 Appendices.......................................................................................................................7 Summary ofOrganization................................................................................................ 7 Glossary of Terms............................................................................................................8 Acronyms Used in the Guide........................................................................................................8 Other Terms Used in the Guide....................................................................................................9 Anti-fraud Controls..........................................................................................................9 Senior Management .........................................................................................................9 Those Charged with Governance..................................................................................... 9Owner-manager ............................................................................................................. 10 IAASB Pronouncements................................................................................................10 Cross-references.............................................................................................................11 The Audit Process...