Número 19, diciembre de 2017 El Diccionario de la Real Academia Española nos enseña que



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Deloitte

Iluminando la auditoría del futuro

Cómo la Auditoría Interna puede ayudar a prevenir crisis, concebir futuro y “hacer magia"

European Confederation of Institutes of Internal Auditing- Internacional

Internal auditors can strengthen fight against financial crime

ECIIA newsletter June 2017

Internal auditors need strongest protection



European Federation of Accountants and Auditors for SMEs (EFAA) - Internacional

EFAA Response to the IASB Discussion Paper DP/2017/1 Disclosure Initiative - Principles of... more »

What can the Asian Profession learn from the 2016 IFAC Global SMP Survey? more »

EFAA Response to the IAESB Exposure Draft (ED), International Education Standard 7, Continuing... more »

EFAA Response to the IAASB Exposure Draft (ED), International Standard on Auditing 540 (Revised),... more »

Digital Technologies’ Implications for SMPs more »

Developing the Digital Professional: Post-conference in-depth analysis from EFAA experts more »

European Organisation of Supreme Audit Institutions (EUROSAI) - Internacional - Noticias

Self-Assessment: the primary source in the creation of the Strategic Plan 2017-2023 and the enhancements in the Structure and Governance of the EUROSAI organisation



EY - Internacional - Noticias

EY scaling the use of drones in the audit process

Top 500 family businesses firms amount to the third-largest economy in the world

Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias

Reunión con el Foro Argentino de Firmas de Auditores Externos



Financial Executives International (FEI) - Internacional

Time to Capitalize on Your Audit

Legislation Introduced to Improve IRS Audits and Exams

Internal Auditors “Immune” to Beauty

Combine the Right Tools with the Right Processes for Successful Fixed Assets Accounting Audits

SEC Posts PCAOB’s Proposed Auditor Reporting Standard to Federal Register for Comment

Legislation Introduced to Improve IRS Audits and Exams

Financial Reporting Council (FRC) - Reino Unido

FRC invites comments on proposals to update guidance for auditors of charities

FRC launch investigation into KPMG in relation to the audit of the financial statements of Rolls-Royce Group

FRC issues a Discussion Paper on the role of Auditors and Preliminary Announcements

FRC invites comments on proposals to update guidance on bank reports for audit purposes

IAASB consults on revised proposals for auditing accounting estimates

Grant Thornton UK LLP and Robert Napper sanctioned for Misconduct in relation to audits of AssetCo plc

Proposed Revisions to Practice Note 15 (Revised) – The Audit of Occupational Pension Schemes in the United Kingdom

Closure of investigation into KPMG’s audit of HBOS plc

European Commission report on monitoring progress of the EU audit reform

Sanctions against senior auditor and PwC in relation to RSM Tenon Group plc

Investigation opened into the audit of the financial statements of Mitie Group plc

FRC notes evidence of improving audit quality and a commitment to continuous improvement

FRC appoints Mary Cleary to the Audit and Assurance Council and John Hitchins to the Conduct Committ

Revisions to International Standards on Auditing (UK)

Call for participants in FRC audit committee reporting project

FTSE 350 audits improved with further action needed to deliver consistent improvement

GAA Accounting - Internacional - Artículos

The audit of the future

The Extended Audit report: the start of the conversation

Haut Conseil du Commissariat aux Comptes (H3C) - Francia - Noticias

Avis rendu par le H3C : approbation des services autres que la certification des comptes par le comité d'audit d'une EIP

Cadre et modalités de contrôle de l'activité professionnelle des commissaires aux comptes

Communiqué du H3C : orientations de contrôle de l'activité des commissaires aux comptes pour l'année 2017

Commission mixte paritaire relative aux normes : plan d'orientation 2017-2019 et programme de travail 2017

Communiqué du H3C : homologation de quatre normes d'exercice professionnel relatives au rapport d'audit



Hong Kong Institute of Certified Public Accountants - Hong Kong - Noticias

Institute comments on IAASB Exposure Draft, Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

Institute comments on IESBA Exposure Draft Proposed Application Material Relating to Professional Skepticism and Professional Judgement

Understanding and Managing Corporate Fraud Risks (12 August)

Audit Practice Manual (2016 edition) Application Workshop in August and September

IAS PLUS - Internacional - Noticias

The auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9



Information Systems Audit and Control Association and Foundation (ISACAF) – Internacional

 ISACA @ISACA Volume 21 | 18 October 2017

ISACA Journal Blog: The Darkest Moments of a Cybereclipse Are Best Examined Through a Quantitative Lens Learn More

 ISACA COBIT Focus: Using COBIT 5 to Assess IT Processes Capabilities and Evaluate Compliance With the World Lottery Association Security Control Standard and ISO 27001 Learn More

 ISACA The Nexus: Do Your Employees Know How to Sound the Alarm? Learn More

 ISACA Risk Scenarios: Using COBIT 5 for Risk Now Available in Spanish Learn More

ISACA Journal Online-Exclusive: The AREM Window Learn More

 ISACA COBIT Focus: Focus on COBIT Adoption Rather Than Implementation Learn More

 ISACA COBIT Focus: Portfolio, Program and Project Management Using COBIT 5 Learn More

ISACA 01 Sep 2017 Journal Volume 5, 2017 Articles Now Available Learn More

 ISACA Internal Control Using COBIT 5 video Learn More

ISACA Journal Volume 3 in Spanish now available! Learn More

ISACA’s State of Cyber Security Study, Part II: Current Trends in the Threat Landscape Learn More

International Arab Society of Certified Accountants (IASCA) Member of TAG Foundation

IASCA Newsletter July 2017 - Issue 32



Institut der Wirtschaftsprüfer in Deutschland e.V. - Alemania – Noticias

20.10.2017 IDW gegen externe Rotation für alle Prüfer und Pure Audit Firms



Institute of Chartered Accountants in Australia - Australia

Let’s celebrate #AuditorProud

Influencing local Auditing Standards Boards

KPMG elects FCA as first woman to chair a Big Four in Australia



Institute of Chartered Accountants of Scotland - Reino Unido - Noticias

Internal audit



Institute of Chartered Accountants in England and Wales - Reino Unido - Noticias

ICAEW: We must hold our nerve on extended audit reports



Institute of Internal Auditors (IIA) – Internacional

Blog: When Auditing Compliance, Look to Health Care

Tone at the Top: Internal Audit’s Role in Assuring Accurate Board Information

Blog: ​​​Seven Signs You Might Be a Jurassic Auditor

NEW! Report on Artificial Intelligence

New! IIA Bookstore Release: Management’s Guide to Sarbanes-Oxley Section 404, 4th Edition

Anti-Fraud Collaboration Releases New Case Study

Blog: ​​Ratings in Audit Reports: Lights or Lightning Rods?

CIA Spotlight: Certification Plus Promotion Equals Opportunity

Blog: ​5 Steps to Extinguish Internal Audit Career Burnout

NEW! The IIA Updates Best-selling Courses — Tools & Techniques I, II, and III

New! IIA Bookstore Release: Auditing the Procurement Function, 2nd Edition

Blog: My Personal Risk Management Journey Through Hurricane Irma

New PG: A Practice Guide to Engagement Planning: Establishing Objectives and Scope

Blog: COSO ERM Update: A Vital Tool in 21st Century Risk Management

Blog: Five Things the Audit Committee Is Still Reluctant to Say to Internal Audit

IIA Bookstore Release on Auditing Marketing

Blog: The Risks of Living in Turbulent Times

Blog: Undermining Internal Audit With Low CAE Pay Is No Accident

Blog: Internal Auditing and the Fourth Industrial Revolution

Quality Assessment Manual Update Released

NEW! Report on Building a Crisis-Ready Culture

Blog: Managing an Internal Audit Career: How Do You Know When It's Time to Go?

Blog: ​​For Internal Audit — Is the General Counsel Friend or Foe?

NEW! Engagement Planning: Assessing Fraud Risks, October 2017

NEW! Engagement Planning: Establishing Objectives and Scope, August 2017

NEW! Understanding and Auditing Big Data, May 2017

Blog: ​​Internal Audit Standards: The Only Option Is to Conform

Blog: Discrimination and Sexual Harassment: Risks Too Big to Overlook

Blog: Internal Auditors Need Foresight to Provide Foresight

Anti-Fraud Collaboration Releases Report on Misconduct

Blog: Courage is Easy When There's Nothing on the Line

Internal Auditor Magazine Recognizes 15 Emerging Leaders

Call for 2018 IIA Awards Nominations

Blog: Corporate Transparency Should Shine a Light on Internal Auditing

New Fraud Risk Recommended Guidance Released

Blog: 5 Things That Should Spook Internal Auditors About the Future

Just Days Left to Save: CGAP Application Fee Waived in October

Blog: When Auditing Compliance, Look to Health Care

IIA Mourns Loss of Longtime Volunteer Mike Pryal

Blog: ​​​Seven Signs You Might Be a Jurassic Auditor

NEW! Report on Artificial Intelligence

New! IIA Bookstore Release: Management’s Guide to Sarbanes-Oxley Section 404, 4th Edition

Tone at the Top: Internal Audit’s Role in Assuring Accurate Board Information

Anti-Fraud Collaboration Releases New Case Study

European Report: Risk in Focus Hot Topics for Internal Audit 2018

Blog: ​​Ratings in Audit Reports: Lights or Lightning Rods?

CIA Spotlight: Certification Plus Promotion Equals Opportunity

IIA’s Richard Chambers Wins Recognition

CGAP Application Fee Waived in October

Blog: ​5 Steps to Extinguish Internal Audit Career Burnout

Donations Orchestrate the Future of Internal Audit

New! IIA Bookstore Release: Auditing the Procurement Function, 2nd Edition

H.C. Aneja Served Profession with Distinction

The IIA Announces Supporting Requirement Exemptions for Select Accounting Professionals

IIA-certified Individuals Have Until 31 December to Report CPE Credits

COSO’s New ERM Framework Update Now Available from IIA Bookstore

Blog: My Personal Risk Management Journey Through Hurricane Irma

New PG: A Practice Guide to Engagement Planning: Establishing Objectives and Scope

Blog: COSO ERM Update: A Vital Tool in 21st Century Risk Management

Nominations Are Now Open: 2018‒19 IIA Volunteer Leadership Positions

CPEA Application Fee Waived in September

Blog: Five Things the Audit Committee Is Still Reluctant to Say to Internal Audit

IIA Bookstore Release on Auditing Marketing

Meet Raoul Ménès, CIA, CRMA, CCSA – Deepening Knowledge and Techniques

Blog: The Risks of Living in Turbulent Times

New! Analytics Report from IIA–Netherlands

Blog: Undermining Internal Audit With Low CAE Pay Is No Accident

Blog: Internal Auditing and the Fourth Industrial Revolution

Chairman’s #PurposeServiceImpact Video Debut

IIA Announces 2017–18 Global Board of Directors

IIA Honors a Lifetime of Leadership

Outgoing 2016–17 Global Chair Receives Recognition

University at Buffalo Grad Student Honored

IIA Honors ‘Visionary’ Paul Sobel

IIA Recognizes Best Writing on Internal Auditing

IIA Recognizes Top Scores on CIA Exams

Quality Assessment Manual Update Released

CRMA and CCSA Application Fee Waiver Ends 31 August

New Certification Candidate Handbook Released

NEW! Report on Building a Crisis-Ready Culture

The IIA Awards Chapters and Affiliates for Outstanding Participation in International Internal Audit Awareness Month

CIA Learning System Version 5.0 Available for Pre-order

Blog: Managing an Internal Audit Career: How Do You Know When It's Time to Go?

2018‒19 Call for Volunteer Leadership Nominations Opens 2 August

Meet Osvaldo Alvarez-Paduani, CIA – Seize the Opportunity



Instituto de Censores Jurados de Cuentas de España – España

Los auditores piden que se verifique la información no financiera

Las empresas auditadas son las más rentables y tienen una mayor capacidad para obtener financiación

El sector de la auditoría consolida el proceso de recuperación en 2016

Los auditores ven una evolución muy positiva en la economía española, sobre todo en la creación de empleo fijo en el primer semestre de 2017

El sector de la auditoría en España alcanzó un empleo total de 55.748 personas en 2015

Los auditores presentan la campaña #quieroserauditor para explicar a los jóvenes y universitarios en qué consiste su trabajo

Los auditores reducen los niveles de corrupción gracias a la transparencia que aporta su trabajo

La confianza económica global sufre un deterioro por el resultado de los comicios en EEUU, el Brexit y las próximas elecciones en Francia y Holanda

Los auditores proponen al Gobierno diálogo para eliminar los problemas de la nueva Ley de Auditoría

Los auditores demandan al próximo Gobierno un supervisor independiente

Los auditores proponen al nuevo Gobierno dialogo para eliminar los problemas de la nueva Ley de Auditoría

"Si queremos hacer de la auditoría una profesión de prestigio, los precios tienen que ir en consonan...

"Ya es necesaria la incorporación a las firmas de un mayor número de especialistas y profesionales d...

El sector de la auditoría busca cómo adaptarse a los millenials

"El ineludible comportamiento ético y la integridad deben presidir toda actuación profesional"



Instituto de Contabilidad y Auditoria de Cuentas (ICAC) - España 

  • ICAC ingresa como miembro en los órganos de gobierno del EFRAG 

  • Nota informativa sobre consultas al registro oficial de auditores de cuentas 

  • Sobre el régimen de la auditoría de las cuentas anuales en sociedades de capital de titularidad municipal, a raíz de la aprobación del Real Decreto 424/2017, de 28 de abril, por el que se regula el régimen jurídico de control interno en las entidades del  

  • Sobre la normativa a tener en cuenta para determinar el primer ejercicio en el cómputo del plazo de contratación a efectos de establecer la obligación de rotación en determinadas circunstancias.  

  • Resolución de 31 de julio de 2017, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se publican las cuentas anuales del ejercicio 2016 y el informe de auditoría. 

  • En relación con la auditoría de las cuentas anuales de determinadas entidades (asociaciones no declaradas de interés público, colegios profesionales), en las que la normativa que les resulta de aplicación, según su naturaleza jurídica, no establece de forma expresa un marco normativo de información financiera para su elaboración y presentación.

  • Sobre la aplicación de la circunstancia prevista en el artículo 4.2 del Reglamento (UE) nº 537/2014, de 16 de abril de 2014, referida al porcentaje límite que no deben superar los honorarios por servicios distintos de auditoría percibidos, así como sobre cuál es el primer ejercicio en que dicha circunstancia resulta de aplicación.

  • Sobre las condiciones establecidas por diversas instituciones, en calidad de terceros que no forman parte del contrato de auditoría, en relación con el nombramiento y actuación de auditores de cuentas que pudieran ser contrarias a la normativa reguladora de la actividad de auditoría de cuentas.

  • Sobre el cómputo del periodo de duración máxima del contrato de auditoría en el caso de fusión de distintas entidades de interés público dando lugar a nueva entidad de este tipo, cuando el auditor que venía auditando las entidades fusionadas es también el de la nueva entidad.

  • Sobre el plazo de contratación de auditoría conjunta que puede acordarse en el período adicional máximo de 4 años, una vez finalizado el período máximo de contratación de 10 años de un auditor de cuentas, a que se refiere el artículo 40.1 de la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas.


Instituto dos Auditores Independentes do Brasil 

25/10/2017 - Programa de Educação Profissional Continuada: inscreva-se nos cursos Ibracon

25/10/2017 - Estudo do Ibracon sobre a adoção do Comitê de Auditoria Estatutário é destaque no Jornal do Comércio do RS

24/10/2017 - CFC abre audiência pública da Norma de Educação Profissional Continuada

18/10/2017 - Nova Circular sobre o Novo Relatório do Auditor é emitida pelo Ibracon

17/10/2017 - Edição nº 27 da Revista Transparência já está disponível e traz a cobertura completa da 7ª Conferência do Ibracon

13/10/2017 - Ibracon sumariza pautas técnicas abordadas em eventos do IASB

05/10/2017 - Ibracon e IBGC lançam manual com Orientações sobre Comitês de Auditoria

12/09/2017 - Ibracon apresenta comentários ao IESBA

06/09/2017 - Ibracon envia comentários para o IESBA

30/08/2017 - CFC quer divulgar nome de auditores e empresas revisadas por programa de qualidade

25/08/2017 - Código de Ética do Profissional do Contador passa por revisão

08/08/2017 - Ibracon disponibiliza o estudo inédito sobre os Principais Assuntos de Auditoria no Novo Relatório do Auditor

07/08/2017 - Norma do Novo Relatório do Auditor é aprimorada pelo PCAOB

31/07/2017 - Artigo do Ibracon é destaque no site da IFAC

28/07/2017 - Ibracon é destaque em reportagem da revista “The Accountant”

28/07/2017 - Observatório Social é fundado no Rio de janeiro

27/07/2017 - CFC destaca melhorias no trabalho das auditorias independentes

26/07/2017 - CFC contribui para melhoria da qualidade do trabalho dos auditores independentes

19/07/2017 - CODIM realiza pronunciamento sobre o Novo Relatório do Auditor

NPA 14 Esta norma tem por objetivo estabelecer os padrões técnicos a serem observados pelo auditor independente, nomeado como perito ou como empresa especializada, na emissão de laudo de avaliação a valor contábil ou a valor contábil ajustado a preços de mercado, destinados a apoiar processos de incorporação, cisão ou fusão de entidades empresas, de retirada ou ingresso de sócios, de encerramento de atividades ou operações específicas previstas em lei

NPA 03 Procedimentos de Auditoria Independente de Administradoras de Consórcios (Aprovada em 05/12/1995)

Instituto Guatemalteco de Contadores Públicos y Auditores - Guatemala - Noticias

Actualización Profesional “La Auditoría Interna en la 4ta revolución industrial”



International Association for Accounting Education and Research (IAAER) - Internacional

IAAER and Cracow University Financial Reporting and Auditing Conference



International Federation of Accountants (IFAC) – Internacional

Enhancing Audit with Technology

Will External Audits Vanish in the Blockchain World?

Root Cause Analysis Is Transforming Audit Quality

Important Improvements Included in COSO’s New Enterprise Risk Management Framework

Enhancing Audit Quality: 2017 Highlights and Progress

Statutory Audit Committee Still has Little Membership in the Country

Audit Data Analytics Alert: ADA Survey on ADAs in Canada–Results and Implications

A Look at the First Year Implementation of the New Auditor’s Report in Mainland China

Enhancing Audit Relevance for Investors: Can Canada Lead the Way in Peeling the Onion?

Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures

IESBA Fees Questionnaire

ISA 600 Project Update

2016 IFAC Annual Review

Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

SMP Committee Response to the IESBA Strategy Survey

Toward Enhanced Professional Skepticism

SMP Committee Response to the IAASB ISA 540 Exposure Draft

Creating Value for SMEs through Integrated Thinking

The New Auditor’s Report: A Comparison between IAASB and US PCAOB Standards

SMP Committee Response to the IESBA Exposure Draft on Professional Skepticism

IFAC Professional Accountants in Business Committee Response to IESBA Exposure Draft on Professional Skepticism and Judgement

Personal Perspectives: IAESB Member Greg Owens

IPSASB Staff Questions and Answers on Materiality

Integrated Thinking & Reporting Helps Small & Medium Entities Drive Value

New IFAC Guidance Helps Organizations Navigate the Complicated Terrain of Accountancy Regulation

Global Audit, Ethics and Education Standards Boards Outline Need, Way Forward for Enhanced Professional Skepticism

IAESB eNews, September2017

IAASB's Group Audits Task Force Issued a Project Update

Letter to IAASB and IESBA Stakeholders

Transforming SMP Challenges into Opportunities

International Forum of Independent Audit Regulators (IFIAR) - Internacional

IFIAR publishes paper on Audit Committees and Audit Quality

IFIAR responds to IESBA Request for Input on Safeguards - Phase 2

The IFIAR Work Plan 2017 - 2018 can be found here.

IFIAR Letter - Comments on the IAASB Request for Input on ISA 540 (Revised) - July 31, 2017

2017 Inspection Results: Quality change of PIE audit firms too slow



International Organization of Supreme Audit Institutions (INTOSAI) – Internacional

The General Auditing Bureau of Saudi Arabia Announces Financial Support for Audit of the Sustainable Development Goals Across Developing Countries

Innovations in the INTOSAI standard setting structure

International Standards of Supreme Audit Institutions (ISSAI) - Internacional

Appendix to ISSAI 3100 - Guidance on implementing performance audit 

The Revised INTOSAI Framework of Professional Pronouncements (IFPP)

International Standards of Supreme Audit Institutions (ISSAI) Framework Introdution

The Revised INTOSAI Framework of Professional Pronouncements (IFPP)

Japanese Institute of Certified Public Accountants – Japón

JICPA publishes current state of utilization of the Audit Firm Governance Code

The analytical report on auditors and audit fees of listed companies for 2017 is available

"The Future of Accounting and Auditing" Forum was successful

FSA publishes "Audit Firm Governance Code"+

Comments on Exposure Draft "Improving the Structure of the Code of Ethics for Professional Accountants‐Phase 2 With Certain Proposed Conforming Amendments Arising from the Safeguards Project"

Comments on Exposure Draft "Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments"

"Enhanced Transparency in Audit Firms and Audit Quality" Forum was successful

Comments on the Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

Comments on Exposure Draft "Proposed Application Material Relating to Professional Skepticism and Professional Judgment"




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