Examinando por Autor "Molina Patiño, Erica Yulied"
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- ÍtemNecesidad de preservar la revisoría fiscal, en torno a la armonización de la normas internacionales de auditoría en ColombiaHuertas Preciado, Leidy Viviana; Molina Patiño, Erica Yulied; Quinche Martin, Fabián LeonardoThis research project has the purpose to establish the importance and necessity to maintain in Colombia the role of Revisor Fiscal around the process of adoption of International Auditing Standards, which have generated uncertainty about its prevalence. Project will be carried out from an interpretive methodology, in which a documental analysis of primary and secondary sources will be done; also, it will be carried out an analysis of two case studies that have denigrated the fiability of Revisoría Fiscal, with the aim of determine if the causes of those cases were originated by professional ethics of the structure of Revisoría Fiscal.