¿Puede la auditoria comunicativa enunciada por la NIA 701 disminuir los fraudes financieros?

Abstract

The audit report was previously presented as a simple requirement to fulfill the purpose of the audit process. At present, the current regulations on the subject are too general and make the work performed by the auditor take a back seat. With this update of the International Standard on Auditing, Communication of Key Audit Matters in the Audit Report Issued by an Independent Auditor (ISA-ES 701) it is expected that this work is justified and has greater importance for senior management of companies to make important decisions, both locally and multinationals that have investment in Colombia, due to the various irregularities that have occurred, such as fraud found, because of bad reports submitted by auditors. With this new report it will be possible to reduce to its maximum expression the frauds previously presented, returning to give confidence of the companies to their external auditors.