Identificación de riesgos de error material en auditorías externas de estados financieros, aplicadas por los auditores independientes del municipio de San Salvador.

La presente investigación tiene sus orígenes desde el siglo XV, cuando se presumía que la auditoría fue incentivada por la necesidad del hombre de llevar a cabo actividades de observación, investigación, comprobación y verificación de la información financiera generada por las empresas; para ser más concretos nació en el seno de algunas familias pudientes de Inglaterra, otorgando a la palabra “Auditor” el significado de “Persona que Oye”. Desde hace ya algunos años, el ejercicio de los contadores públicos es vital en el proceso de auditorías de estados financieros, lo cual conlleva a la necesidad de estructurar a profundidad aspectos relevantes para el desarrollo de las auditorias, entre los cuales el riesgo de error material es fundamental, no solo por la importancia del tema, sino además porque son ellos quienes expresan una opinión acerca de la razonabilidad de las cifras de la información financiera sujeta a revisión y estudio. Y es ahí donde surge el IAASB (International Auditing and Assurance Standards Board), que es el ente encargado de emitir normas y lineamientos de auditoría y atestiguamiento para uso de todos los profesionales, en virtud de un proceso de auditoría de establecimiento de normas, el cual proporciona información de interés público sobre el desarrollo de auditorías, incluyendo en este como identificar riesgos de error material mediante el entendimiento de la entidad y su entorno. La investigación de esta problemática, surgió con la necesidad de los contadores de herramientas de apoyo para ejercer la profesión, que se apegan a la normativa técnica contable de nuestro país; por lo que objetivo principal que persigue esta investigación es diseñar cuestionarios de control interno para la identificación de riesgos de error material en auditorías externas de Estados Financieros, aplicadas por auditores independientes del municipio de San Salvador. Durante la investigación de campo, se notó que la mayoría de los auditores utiliza diferentes técnicas para identificar riesgos de error material, lo que da la pauta que es indispensable contar con una herramienta de apoyo, que incorpore el entendimiento de la entidad y su entorno, así como el control interno, además de la aplicación de las políticas para el logro de sus objetivos, estos aspectos ayudan a detectar los fraudes y errores, no olvidando que las investigaciones con la administración son de mucha utilidad. Uno de los obstáculos en la entrevista fue la falta de recopilación de información sobre cuáles son las técnicas que utilizan estos auditores para identificar riesgos. Finalmente, se concluye que los conocimientos técnicos sobre el riesgo de negocio son primordiales para los auditores, que el entendimiento de riesgos de errores materiales es fundamental al momento de ejecutar auditorías externas de estados financieros y que la evaluación del control interno y los riesgos del negocio son importantes para la identificación de errores materiales. Para lo cual se recomienda, establecer una planificación de auditoría con base al análisis de la entidad y de los posibles riesgos de negocio, mediante el análisis del entorno. Es indispensable que los profesionales que ejercen la auditoría, cuenten con una base técnica que les permita identificar estratégicamente aquellos riesgos de error material que afecten adversamente el logro de los objetivos que persigue la entidad, sin dejar atrás el estudio y evaluación del control interno de la entidad auditada, ya que se consideran puntos clave para identificar riesgos.

Quality Assurance Standards for Symptomatic Breast Disease Services

Quality Assurance Standards for Symptomatic Breast Disease Services People in Ireland have a right to expect that medical care be of good quality. They expect that standards of care are consistently high. They expect that access to care is easy, speedy, effective and efficient. Society expects quality of care to measure up to international norms of good practice. Such assurance can be given by auditing the quality of activity. Click here to download PDF 606kb

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015

Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015

The International dry-farming congress, containing: the official call of the seventh international session, and exposition, at Lethbridge, Alberta, October 19-26, 1912. The dry-farming congress--its history, its sims, its successes. The province of Alberta ... its resources, its development, its possibilities, and the agricultural and industrial districts of southern Alberta. Pub. by the Department of agriculture of the province of Alberta, and the Board of control, of the seventh International dry-farming congress.

Edited by Charles S. Hotchkiss.

Authorizing additional appropriations for the Department of State, the Board for International Broadcasting, and grants to Radio Free Europe/Radio Liberty for fiscal years 1980 and 1981 : hearings before the Subcommittee on International Operations of the Committee on Foreign Affairs, House of Representatives, Ninety-sixth Congress, second session, March 26 and April 16, 1980.

Mode of access: Internet.

International and national standards on dimensional coordination modular coordination, tolerances and joints in building /

Item 247.

National apprenticeship and training standards for the International Brotherhood of Police Officers for the training of law enforcement officer.

Mode of access: Internet.

Nomenclature for congenital and paediatric cardiac disease: Historical perspectives and The International Pediatric and Congenital Cardiac Code

Clinicians working in the field of congenital and paediatric cardiology have long felt the need for a common diagnostic and therapeutic nomenclature and coding system with which to classify patients of all ages with congenital and acquired cardiac disease. A cohesive and comprehensive system of nomenclature, suitable for setting a global standard for multicentric analysis of outcomes and stratification of risk, has only recently emerged, namely, The International Paediatric and Congenital Cardiac Code. This review, will give an historical perspective on the development of systems of nomenclature in general, and specifically with respect to the diagnosis and treatment of patients with paediatric and congenital cardiac disease. Finally, current and future efforts to merge such systems into the paperless environment of the electronic health or patient record on a global scale are briefly explored. On October 6, 2000, The International Nomenclature Committee for Pediatric and Congenital Heart Disease was established. In January, 2005, the International Nomenclature Committee was constituted in Canada as The International Society for Nomenclature of Paediatric and Congenital Heart Disease. This International Society now has three working groups. The Nomenclature Working Group developed The International Paediatric and Congenital Cardiac Code and will continue to maintain, expand, update, and preserve this International Code. It will also provide ready access to the International Code for the global paediatric and congenital cardiology and cardiac surgery communities, related disciplines, the healthcare industry, and governmental agencies, both electronically and in published form. The Definitions Working Group will write definitions for the terms in the International Paediatric and Congenital Cardiac Code, building on the previously published definitions from the Nomenclature Working Group. The Archiving Working Group, also known as The Congenital Heart Archiving Research Team, will link images and videos to the International Paediatric and Congenital Cardiac Code. The images and videos will be acquired from cardiac morphologic specimens and imaging modalities such as echocardiography, angiography, computerized axial tomography and magnetic resonance imaging, as well as intraoperative images and videos. Efforts are ongoing to expand the usage of The International Paediatric and Congenital Cardiac Code to other areas of global healthcare. Collaborative efforts are under-way involving the leadership of The International Nomenclature Committee for Pediatric and Congenital Heart Disease and the representatives of the steering group responsible for the creation of the 11th revision of the International Classification of Diseases, administered by the World Health Organisation. Similar collaborative efforts are underway involving the leadership of The International Nomenclature Committee for Pediatric and Congenital Heart Disease and the International Health Terminology Standards Development Organisation, who are the owners of the Systematized Nomenclature of Medicine or ""SNOMED"". The International Paediatric and Congenital Cardiac Code was created by specialists in the field to name and classify paediatric and congenital cardiac disease and its treatment. It is a comprehensive code that can be freely downloaded from the internet (http://www.IPCCC.net) and is already in use worldwide, particularly for international comparisons of outcomes. The goal of this effort is to create strategies for stratification of risk and to improve healthcare for the individual patient. The collaboration with the World Heath Organization, the International Health Terminology Standards Development Organisation, and the healthcare Industry, will lead to further enhancement of the International Code, and to Its more universal use.