Guidelines to create an assurance services proposal: considerations and guide
DOI:
https://doi.org/10.17533/udea.rc.n73a05Keywords:
professional services proposal, tax auditor, external auditor, financial statements report, financial auditing, internal control systemsAbstract
Auditing is one of the lines in the professional practice of public accountants, and this is in most cases represented in Colombia by the figure of the tax auditor. However, there are other work fields such as the external auditor, which offers several services, whether financial statements auditing or other related services. Taking into account that the choice between the tax auditor or external auditor is mostly made through a selection based on the presentation of an auditing proposal, the present paper sets forth different considerations and a guide with the elements that must be contained in such proposal, providing the entity with enough elements to make the best decision in terms of quality, and hire the most suitable and competent professional from those applying to the selection process.
Downloads
References
Abbass, D. A., & Aleqab, M. M. (2013). Internal auditors’ characteristics and audit fees: evidence from egyptian firms. International Business Research, 67-80.
Abdullah, A., & Adnan Ali Ertuğrul, Y. (2015). The impact of average duration of experience, duration of on-site audit and team work on magniture of errors detected in financial statements: an application of financial audit of public administrations by the TCA. Journal of Turkish Court of Accounts / Sayistay Dergisi, 107-127.
Accountants, T. A. (2015). Obtaining Quality Employee Benefit Plan Audit Services: The Request for Proposal and Auditor Evaluation Process. Recuperado el 09 de Julio de 2017, de AICPA : https://www.aicpa.org/InterestAreas/EmployeeBenefitPlanAuditQuality/Resources/PlanSponsorResourceCenter/DownloadableDocuments/Plan_Sponsor_Guidelines_preparing_RFP.pdf
Arens, A., Elder, R., & Beasley, M. (2007). Auditoría, un enfoque integral. México: Pearson educación.
Aumatell, C. S. (2003). La auditoría de la información, componente clave de la gestión estratégica de la información. El profesional de la información, 261-268.
Barreto, B. E., & Marchena, M. (2016). Incidencia del nuevo marco normativo de auditoría en el ejercicio de la revisoría fiscal en Colombia. Dictámen libre, 18, 23-29.
Blanco, Y. (2012). Auditoría Integral, normas y procedimientos. Bogotá: Ediciones ECOE.
Bonner, S. E. (1990). Experience Effects in Auditing: The Role of Task-Specific Knowledge. The Accounting Review, 72-92.
Bustamante , H. C. (2008). Los imaginarios del revisor fiscal: una aproximación teórica. Contaduría Universidad de Antioquia, 155-198.
Cahan , S. F., & Sun, J. (2015). The effect of audit experience on audit fees and audit quality. Journal of Accounting, Auditing & Finance, 78–100.
Cahan, S. F., Jeter, D. C., & Naiker, V. (2011). Are all industry specialist auditors the same? AUDITING: A journal of practice & theory, 191-222.
Castro, W. B., Peleias, I. R., & Silva, G. P. (2015). Determinantes dos honorários de auditoría: um estudo nas empresas listadas na bm&fbovespa, Brasil. Revista contabilidade & finanças, 261-173.
Congreso de Colombia. (13 de Diciembre de 1990). Ley 43 de 1990. Diario Oficial No. 39602. Bogotá, Colombia. Obtenido de https://www.mineducacion.gov.co/1759/articles-104547_archivo_pdf.pdf
Farmer, T. A., Rittenberg, L. E., & Trompeter, G. M. (1987). An investigation of the impact of economic and organizational factors on audit independence. Auditing: A journal of practice & theory, 1-14.
Hay, D. C., Knechel, R., & Wong, N. (2006). Audit fees: a meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 141-191.
International Auditing and Assurance Standards Board - IAASB. (15 de Diciembre de 2009). International Standards on Auditing 700 Forming an opinion and reporting on financial statements. Obtenido de International Federation of Accountants: http://www.ifac.org/system/files/downloads/a036-2010-iaasb-handbook-isa-700.pdf
International Auditing and Assurance Standards Board - IAASB. (Enero de 2015). International Standard on Auditing 701. Communicating Key Audit Matters in the independing auditor’s report. Obtenido de IAASB - Auditing & Assurance | IFAC: https://www.iaasb.org/system/files/publications/files/ISA-701_2.pdf
Lattuca, A. J. (2008). Compendio de auditoría. Buenos Aires: Temas grupo editorial.
Leuro, A. P. (2015). Convergencia de normas internacionales de auditoría y aseguramiento en las Pymes colombianas y su relación con los riesgos asumidos por los auditores. Tendencias, 17(1), 142-153.
Lin, H.-L., & Ai-Ru, Y. (2016). The Effects of IFRS Adoption on Audit Fees for Listed Companies in China. Asian Review of Accounting, 43-68.
Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: a meta-analysis. International Journal of Auditing, 57–77.
Low, K.-y. (2004). The Effects of Industry Specialization on Audit Risk Assessments and Audit-PlanningDecisions. The Accounting Review, 201-219.
Mantilla, S. A. (2013). Auditoría de control interno. Bogotá: Ecoe Ediciones.
Ministerio de Comercio, Industria y Turismo. (20 de Febrero de 2015). Decreto Número 0302 de 2015. Diario Oficial, Edición 49.431, 12-245. Colombia. Obtenido de http://www.comunidadcontable.com/BancoMedios/Documentos%20PDF/d-0302-15(mincomercio).pdf
Ministerio de Comercio, Industruia y Turismo. (22 de Diciembre de 2017). Decreto 2170 de 2017. Obtenido de Presidencia de la República: http://es.presidencia.gov.co/normativa/normativa/DECRETO%202170%20DEL%2022%20DE%20DICIEMBRE%20DE%202017.pdf
Montilla Galvis, O., & Herrera Marchena, L. G. (2006). El deber ser de la auditoría. Estudios Gerenciales, 83-110.
Presidencia de la República de Colombia. (16 de Junio de 1971). Código de Comercio. Diario Oficial No. 33.339. Bogotá, Colombia. Obtenido de http://www.secretariasenado.gov.co/senado/basedoc/codigo_comercio.html
Presidencia de la República de Colombia. (16 de Junio de 1971). Decreto 410 de 1971, Código de Comercio. Diario Oficial No. 33.339. Colombia.
Rodríguez, D. M., García, C. A., & Ruiz, J. C. (2016). La auditoría y su control de calidad: una mirada desde las normas de aseguramiento de la información en Colombia. Contexto, 5, 63-74.
Solomon, I. (1982). Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation. Journal of Accounting Research, 689-710.
Superintendencia de Sociedades. (21 de Octubre de 2008). Circular externa 115-000011. Obtenido de Superintendencia de Sociedades: https://www.supersociedades.gov.co/nuestra_entidad/normatividad/normatividad_circulares/28996.pdf
Zaman, M., Hudaib, M., & Haniffa, R. (2011). Corporate governance quality, audit fees and non-audit services fees. Journal of Business Finance & Accounting, 165–197.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Contaduría Universidad de Antioquia
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.
