Especialización en Revisoría Fiscal
Permanent URI for this collection
Browse
Browsing Especialización en Revisoría Fiscal by Author "Mantilla Redondo, José Luis"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
Item Análisis de la revisoría fiscal en las sociedades del régimen simple de tributación en Colombia(Universidad Santiago de Cali, 2024) Zamora Castañeda, William Stiven; Mantilla Redondo, José LuisThis degree work provides an analysis of the tax audit in Colombia and its articulation with companies that opt for the tax system of the simple tax regime, taking as a starting point the regulations that regulate the functions of the tax audit and the regulations. legal framework applicable to the simple tax regime, providing a source of consultation for students, professors, public accountants, tax advisors and professionals interested in the exercise of tax auditing in this type of companies. The methodology used in this degree work is descriptive, with a deductive method, where the general rules that frame the scope and function of the tax auditor in companies obliged to comply with this figure are analyzed, it delves into the particularities applicable to the companies of the simple tax regime, detailing the requirements that the tax auditor must evaluate in said companies, without losing sight of the general regulatory guidelines required by the exercise of the tax audit itself. The above has secondary sources of consultation, such as academic websites, articles, monographs and Colombian and international regulations. The importance of this analysis is consolidated in addressing two issues of utmost importance in Colombia today, which are increasingly becoming more important in the business sector, allowing readers of this degree work to know general aspects of tax matters on diversity. between the existing tax regimes in Colombia, namely, the ordinary income regime and the simple tax regime. This work provides readers with a context of the differential factors that must be considered in adequate planning of the tax audit for this type of companies, taking into account the regulatory requirements for its accessibility. In addition to the aforementioned, it can be considered that tax audit professionals require constant updating in all areas that impact the 8 development of their practice, thus obtaining solid bases on which they base and form their opinion on the financial information and compliance with current regulations, this includes aspects of tax regulation, in order to evaluate regulatory compliance in the adoption and permanence in the simple tax regime, prevailing in their professional practice the fulfillment of the obligations and responsibilities derived from its performance as a supervisory figure, since each company presents particular conditions that must be considered in this regard.Item Implementacion de pruebas sustantivas para la auditoría de impuestos de la empresa earcp s.a.s.(Universidad Santiago de Cali, 2024) Acosta Rodríguez, Efreydi; Mantilla Redondo, José Luis