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
RepHipUNR (UNR)
Institución
Universidad Nacional de Rosario
OAI Identificador
oai:rephip.unr.edu.ar:2133/7499

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spelling 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 Rosario2025-09-29T13:42:21Zoai: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:15502025-09-29 13:42:21.591RepHipUNR (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
author2_role author
author
author
author
author
dc.contributor.none.fl_str_mv Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario
dc.subject.none.fl_str_mv 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.
publishDate 2014
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