Especialización en Revisoría Fiscal
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Browsing Especialización en Revisoría Fiscal by Subject "criptoactivo"
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Item La responsabilidad del revisor fiscal frente a la valoración razonable de los criptoactivos en empresas colombianas.(Universidad Santiago de Cali, 2024) Paternina Rodríguez , Ariel De Jesús; Ibarguen Martínez, Gloria Inés; Mantilla Redondo, Jose LuisThe purpose of this article is to understand the responsibility faced by the Statutory Auditor in Colombian companies in the reasonable valuation of crypto assets, also known as cryptocurrencies or digital assets. The exercise of the profession of the Statutory Auditor draws attention in the valuation of cryptoassets because it must reveal the financial information of a company that has assets represented in investments of this type of virtual currency; resulting in accounting estimates of the value of these assets that support their professional criteria and judgment. Therefore, the challenge to which the Statutory Auditor is exposed starts from the identification of the virtual asset, the correct application of the standard and the identification of the digital environment of cryptoassets, as well as strategic alliances with Cryptocurrency experts that illustrate the details of this cyber issue, the field in which this monetary system is developed and under this scenario the Statutory Auditor aims to obtain reasonable security. Depending on the entity where he is carrying out his work, the Tax Auditor may find that this type of digital currency presents various methods of supply and demand in the market and this becomes relevant to design the tests that are part of the review. The above is explained because the Statutory Auditor must take special care considering the high risk of volatility of Cryptoassets. The profits generated by this type of investment arise in a decentralized system, without control by financial entities, and without government regulations, which has caused many entrepreneurs to invest and add these investments with crypto assets to their assets. 5 1Estudiantes del Programa de Especialización en Revisoría Fiscal de la Universidad Santiago de Cali It is necessary to investigate the responsibility of the Statutory Auditor regarding a reasonable valuation of Cryptoassets in Colombian companies, given that although this currency is of great interest to investors and businessmen due to its significant profits, they also face a high risk. loss of investment. Through this article, it is mainly intended to investigate the responsibility of the Statutory Auditor when reasonably valuing crypto assets in Colombian companies, along with their regulatory and control framework that is currently present in the nation, the purpose of which is the prevention of money laundering and combating the financing of terrorism.