Browsing by Author "Ferreira Zapata, Alfredo"
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Item Análisis a la reglamentación de la actividad de la Revisoría Fiscal y su proyecto de reforma(Universidad Santiago de Cali, 2023-05-26) Ferreira Zapata, Alfredo; Carvajal Pardo, PaolaThe purpose of this academic work is to investigate on the practice of the Statutory Auditing in Colombia and its possible reforms which includes not only the duties of the Statutory Auditor, but also his professional profile and the conditions of suitability of the same professional. For this purpose, the importance of the institution of the Statutory Auditing both for the state and for society in general is taken into account. The regulatory framework and the entities that currently regulate its exercise are also taken into account. This work is a bibliographic research academic work that is complemented with information taken from the Internet and that consists of three phases which include the current functions of the Statutory Auditor, some of the recent proposals for reform the Statutory Auditing and a possible overview in if the current reform proposal is approved.