WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 15, 2018
Insurance Contracts for the Tax Audit in Colombia
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Abstract: Taking into account what the adoption of international standards in information assurance in Colombia represents, this paper presents some aspects that must be considered by tax auditors in work to attest; however, it should be noted that this regulation only represents a part, within a set of rules that embody insurance standards. The methodology used is done through a documentary analysis of the different regulations issued by the State, following the convergence of international accounting standards in the country, and some papers presented on the subject. Within the results, two tendencies can be observed: The first one, oriented to the training and experience that these professionals must have in the development of this type of work; the second one, recognizes the advantage that the large audit firms established in the country have over the applicability of this type of work.
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Keywords: Work to attest, prospective information, controls in service organizations, declaration of greenhouse gases, preform information
Pages: 539-546
WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 15, 2018, Art. #55