Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa
- Autores
- Español, Guillermo Gabriel; Giménez, Marcelo Rubén; González, Sergio Adrián; Puyó, María Verónica; Rodríguez, Carlos Florencio; Scheinsohn, Javier Ricardo
- Año de publicación
- 2014
- Idioma
- español castellano
- Tipo de recurso
- documento de conferencia
- Estado
- versión aceptada
- Descripción
- This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose.
Fil: Fil: Español, Guillermo Facultad Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina - Materia
-
n.d.
n.d.
n.d. - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- Atribución – No Comercial – Compartir Igual (by-nc-sa)
- Repositorio
.jpg)
- Institución
- Universidad Nacional de Rosario
- OAI Identificador
- oai:rephip.unr.edu.ar:2133/7499
Ver los metadatos del registro completo
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Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américaEspañol, Guillermo GabrielGiménez, Marcelo RubénGonzález, Sergio AdriánPuyó, María VerónicaRodríguez, Carlos FlorencioScheinsohn, Javier Ricardon.d.n.d.n.d.This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose.Fil: Fil: Español, Guillermo Facultad Ciencias Económicas y Estadística; Universidad Nacional de Rosario; ArgentinaSecretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario2014-11info:eu-repo/semantics/conferenceObjectinfo:eu-repo/semantics/acceptedVersionhttp://purl.org/coar/resource_type/c_5794info:ar-repo/semantics/documentoDeConferenciaapplication/pdfhttp://hdl.handle.net/2133/7499urn:issn: 1668-5008spainfo:eu-repo/semantics/openAccessAtribución – No Comercial – Compartir Igual (by-nc-sa)http://creativecommons.org/licenses/by-nc-sa/2.5/ar/Licencia RepHipreponame:RepHipUNR (UNR)instname:Universidad Nacional de Rosario2025-10-23T11:16:41Zoai:rephip.unr.edu.ar:2133/7499instacron:UNRInstitucionalhttps://rephip.unr.edu.ar/Universidad públicaNo correspondehttps://rephip.unr.edu.ar/oai/requestrephip@unr.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:15502025-10-23 11:16:41.315RepHipUNR (UNR) - Universidad Nacional de Rosariofalse |
| dc.title.none.fl_str_mv |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| title |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| spellingShingle |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa Español, Guillermo Gabriel n.d. n.d. n.d. |
| title_short |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| title_full |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| title_fullStr |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| title_full_unstemmed |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| title_sort |
Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa |
| dc.creator.none.fl_str_mv |
Español, Guillermo Gabriel Giménez, Marcelo Rubén González, Sergio Adrián Puyó, María Verónica Rodríguez, Carlos Florencio Scheinsohn, Javier Ricardo |
| author |
Español, Guillermo Gabriel |
| author_facet |
Español, Guillermo Gabriel Giménez, Marcelo Rubén González, Sergio Adrián Puyó, María Verónica Rodríguez, Carlos Florencio Scheinsohn, Javier Ricardo |
| author_role |
author |
| author2 |
Giménez, Marcelo Rubén González, Sergio Adrián Puyó, María Verónica Rodríguez, Carlos Florencio Scheinsohn, Javier Ricardo |
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author author author author author |
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Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario |
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n.d. n.d. n.d. |
| topic |
n.d. n.d. n.d. |
| dc.description.none.fl_txt_mv |
This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose. Fil: Fil: Español, Guillermo Facultad Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina |
| description |
This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose. |
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