El juicio profesional del Auditor en el control y aseguramiento de la información contable

Abstract

The purpose of the research is to evaluate the application of the auditor's professional judgment regarding the handling of accounting documentation, taking into account that the professional who fulfills the position of auditor in addition to having extensive knowledge, must comply with the current legal standards set out in the frame of reference, which states that he must meet certain professional ethical principles, such as having mental independence in everything related to his function, to ensure objectivity in terms of their opinions. In turn, the auditor, as revealed by the International Standard on Auditing (ISA) 200 at the time of its management, must have certain attitudes and fundamental skills being this an essential aspect for the proper achievement of the audit performed, taking into account that this is the basis for the control and assurance of the accounting information of the company. A stop must be made on the way, fighting to change the negative perspective that society has of the accounting profession, being competent people who follow and abide by the parameters and complying with the rules that govern the accounting profession, in the development of the daily activities of the fulfillment of the duty, particular interests cannot be allowed to distort the profession.