Información detallada de curso

1. IDENTIFICACION DEL CURSO

Código y Nombre de la Asignatura: CON 8071 - INTERNATIONAL AUDITORY I
División Académica: Escuela de Negocios Departamento Académico: Dpto.Finanzas y Organizaciones CON 8070 Calificación mínima de 3.0 Número de créditos: Intensidad horaria (semanal para nivel pregrado y total para nivel postgrado): 3.000 Horas de Teoría 0.000 Horas de Laboratorio Niveles: Educación Continua, Educación Superior Pregrado Tipos de Horario: Teoría The course is based on the international auditing standards - NIAS, in accordance with the guidelines of the IFAC - International Federation of Accountants and the IAASB (International Auditing and Assurance Standards Board), which issues the International Auditing Standards (NIAs or ISA in English). ). The course begins with the development of the concepts of the Audit process, the reference framework of international auditing standards is defined, then the objective and general principles that govern an audit of financial statements are defined, the objectives and the scope and guidance are developed. of application of the international auditing standards (NIAS) corresponding to the subject, starting from the global considerations of these standards, to end with the responses that the auditor must issue to the risks assessed in an audit of financial statements. 3. JUSTIFICATION The international integration of economic, political and socio-cultural activities has generated the globalization of markets and with it the need to obtain homogeneous, transparent and reliable financial information on which to make reliable decisions. This financial information is summarized and presented in financial reports that are prepared in order to meet the common needs of different types of users; Given the impact that such financial reports have on decision-making, it is important that they adequately represent the financial situation of any organization. It is therefore necessary to generate a high degree of trust and transparency about the financial statements, since the purpose of this activity is to increase the degree of trust of the users of financial information. 4. OBJECTIVE OF THE COURSE This course will focus on: It is aimed at the students of the V Semester of the Public Accounting Program to induce them in the knowledge of auditing at an international level. 5. LEARNING OUTCOMES At the end of the course, students must be able to: Knowledge (Knowing how to) Identification of international auditing standards and their application in the context of financial information assurance. Understanding of the audit process and its steps, to get to issue an opinion adjusted to the requirements of international standards. Attitudes (Know how) Application of auditing techniques that can help students to examine financial statements or perform external audit work applying the International Auditing Standards (NIAS). Attitudes (Know that) Training of students with the analytical capacity in scenarios that can investigate in more detail and determine the audit procedures under the International Auditing Standards (NIAS) necessary to resolve cases of material misstatement due to possible fraud or errors. 6. COURSE PROGRAM NIA 200./ ISA 200. Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. NIA.210. / ISA 210. Agreeing the terms of audit engagements. NIA 500/ ISA 500. Audit evidence. NIA 220/ ISA 220. Quality control for an audit of financial statements. NIA 240 / ISA 240. The auditor’s responsibilities relating to fraud in an audit of financial statements. NIA. 250/ ISA 250. Consideration of laws and regulations in an audit of financial statements. NIA 260/ ISA 260.Communication with those charged with governance. NIA 265 / ISA 265. Communicating deficiencies in internal control to those charged with governance and management. NIA 300/ ISA 300. Planning an audit of financial statements. NIA 315 / ISA 315. Identifying and assessing the risks of material misstatement through understanding the entity and its environment. NIA 320 / ISA 320. Materiality in planning and performingan audit. NIA. 330 / ISA 330. The auditor’s responses to assessed risks. 7. METHODOLOGICAL OPTIONS - LEARNING ACTIVITIES Magisterial class The professor will make presentations on the different topics indicated in the program. In these sessions the general concepts will be explained giving applied examples Discussion forums Spaces will be opened for discussion and to be able to count on an effective participation of the students, it is essential that they prepare the class in advance so that the classroom becomes a center for dialectics and clarification of concepts. News There is a specific forum for news that is the minimum required for the course, but the active participation of students with current information related to the subject is expected. Workshops In three moments of the course, workshops will be included to reinforce the knowledge imparted in the classes. Videos The videos partially presented in class are expected to be viewed in their entirety by the students as a basis for discussion. Likewise, as a pedagogical aid, the students themselves will be able to make videos. Readings Some readings will be delivered in English and Spanish to be analyzed and discussed by students with the coordination of the teacher. 8. EVALUATION First Midterm - 20% Second Midterm - 20% Quizzes, rehearsals and workshops - 15%* Project Deliveries (3 deliveries) -15% Final Project Elaboration under APA standards -10% *20% of quizzes and workshops corresponds to activities with critical Reading. 9. BIBLIOGRAPHY www.iaasb.org Página WEB http://eifrs.ifrs.org/eifrs/WhatsNew Mantilla Blanco, S. (2013). Auditoría del control interno (Tercera edición. ed., Colección ciencias empresariales (Ecoe Ediciones). Serie auditoría. https://primo-tc-na01.hosted.exlibrisgroup.com/permalink/f/1u67eim/TN_pq_ebook_centralEBC4870514 Aseguramiento, C. (2017). Normas de Auditoría para atestiguar, revisión y otros servicios relacionados. https://ezproxy.uninorte.edu.co:6051/es/ereader/unorte/116412 http://www.ctcp.gov.co Normas internacionales de Auditoria www.consultorcontable/nias.com Ley 43 de 1990 https://niif.com.co/ley-43-1990/ Ley 1314 de 2009 http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Leyes/167725 Decreto 0302 de febrero de 2015. https://www.dian.gov.co/fizcalizacioncontrol/herramienconsulta/NIIF/Bib%20Normativa/Decreto%200302%20de%202015.pdf Decretos 2784 2012 (GRUPO 1) https://niif.com.co/decreto-2784-2012/ Decretos 2706 2012 (GRUPO 3) https://niif.com.co/decreto-2706-2012/ Decretos 2706 2012 (GRUPO 2) https://niif.com.co/decreto-3022-2013

Código y Nombre de la Asignatura: CON 8071 - INTERNATIONAL AUDITORY I

División Académica: Escuela de Negocios
Departamento Académico: Dpto.Finanzas y Organizaciones
CON 8070 Calificación mínima de 3.0
Número de créditos:
Intensidad horaria (semanal para nivel pregrado y total para nivel postgrado):
3.000 Horas de Teoría
0.000 Horas de Laboratorio
Niveles: Educación Continua, Educación Superior Pregrado
Tipos de Horario: Teoría

The course is based on the international auditing standards - NIAS, in accordance with the guidelines of the IFAC - International Federation of Accountants and the IAASB (International Auditing and Assurance Standards Board), which issues the International Auditing Standards (NIAs or ISA in English). ).

The course begins with the development of the concepts of the Audit process, the reference framework of international auditing standards is defined, then the objective and general principles that govern an audit of financial statements are defined, the objectives and the scope and guidance are developed. of application of the international auditing standards (NIAS) corresponding to the subject, starting from the global considerations of these standards, to end with the responses that the auditor must issue to the risks assessed in an audit of financial statements.

3. JUSTIFICATION

The international integration of economic, political and socio-cultural activities has generated the globalization of markets and with it the need to obtain homogeneous, transparent and reliable financial information on which to make reliable decisions. This financial information is summarized and presented in financial reports that are prepared in order to meet the common needs of different types of users; Given the impact that such financial reports have on decision-making, it is important that they adequately represent the financial situation of any organization. It is therefore necessary to generate a high degree of trust and transparency about the financial statements, since the purpose of this activity is to increase the degree of trust of the users of financial information.

4. OBJECTIVE OF THE COURSE

This course will focus on:

It is aimed at the students of the V Semester of the Public Accounting Program to induce them in the knowledge of auditing at an international level.

5. LEARNING OUTCOMES

At the end of the course, students must be able to:
Knowledge (Knowing how to) Identification of international auditing standards and their application in the context of financial information assurance.
Understanding of the audit process and its steps, to get to issue an opinion adjusted to the requirements of international standards.
Attitudes (Know how) Application of auditing techniques that can help students to examine financial statements or perform external audit work applying the International Auditing Standards (NIAS).
Attitudes (Know that) Training of students with the analytical capacity in scenarios that can investigate in more detail and determine the audit procedures under the International Auditing Standards (NIAS) necessary to resolve cases of material misstatement due to possible fraud or errors.

6. COURSE PROGRAM

NIA 200./ ISA 200. Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing.
NIA.210. / ISA 210. Agreeing the terms of audit engagements.
NIA 500/ ISA 500. Audit evidence.
NIA 220/ ISA 220. Quality control for an audit of financial statements.
NIA 240 / ISA 240. The auditor’s responsibilities relating to fraud in an audit of financial statements.
NIA. 250/ ISA 250. Consideration of laws and regulations in an audit of financial statements.
NIA 260/ ISA 260.Communication with those charged with governance.
NIA 265 / ISA 265. Communicating deficiencies in internal control to those charged with governance and management.
NIA 300/ ISA 300. Planning an audit of financial statements.
NIA 315 / ISA 315. Identifying and assessing the risks of material misstatement through understanding the entity and its environment.
NIA 320 / ISA 320. Materiality in planning and performingan audit.
NIA. 330 / ISA 330. The auditor’s responses to assessed risks.

7. METHODOLOGICAL OPTIONS - LEARNING ACTIVITIES

Magisterial class The professor will make presentations on the different topics indicated in the program. In these sessions the general concepts will be explained giving applied examples

Discussion forums Spaces will be opened for discussion and to be able to count on an effective participation of the students, it is essential that they prepare the class in advance so that the classroom becomes a center for dialectics and clarification of concepts.

News There is a specific forum for news that is the minimum required for the course, but the active participation of students with current information related to the subject is expected.

Workshops In three moments of the course, workshops will be included to reinforce the knowledge imparted in the classes.

Videos The videos partially presented in class are expected to be viewed in their entirety by the students as a basis for discussion. Likewise, as a pedagogical aid, the students themselves will be able to make videos.

Readings Some readings will be delivered in English and Spanish to be analyzed and discussed by students with the coordination of the teacher.

8. EVALUATION

First Midterm - 20%
Second Midterm - 20%
Quizzes, rehearsals and workshops - 15%*
Project Deliveries (3 deliveries) -15%
Final Project Elaboration under APA standards -10%
*20% of quizzes and workshops corresponds to activities with critical Reading.

9. BIBLIOGRAPHY

www.iaasb.org Página WEB
http://eifrs.ifrs.org/eifrs/WhatsNew
Mantilla Blanco, S. (2013). Auditoría del control interno (Tercera edición. ed., Colección ciencias empresariales (Ecoe Ediciones). Serie auditoría.
https://primo-tc-na01.hosted.exlibrisgroup.com/permalink/f/1u67eim/TN_pq_ebook_centralEBC4870514
Aseguramiento, C. (2017). Normas de Auditoría para atestiguar, revisión y otros servicios relacionados.
https://ezproxy.uninorte.edu.co:6051/es/ereader/unorte/116412
http://www.ctcp.gov.co
Normas internacionales de Auditoria www.consultorcontable/nias.com Ley 43 de 1990
https://niif.com.co/ley-43-1990/ Ley 1314 de 2009
http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Leyes/167725
Decreto 0302 de febrero de 2015. https://www.dian.gov.co/fizcalizacioncontrol/herramienconsulta/NIIF/Bib%20Normativa/Decreto%200302%20de%202015.pdf Decretos 2784 2012 (GRUPO 1)
https://niif.com.co/decreto-2784-2012/
Decretos 2706 2012 (GRUPO 3)
https://niif.com.co/decreto-2706-2012/
Decretos 2706 2012 (GRUPO 2)
https://niif.com.co/decreto-3022-2013

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Información detallada de curso

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Información detallada de curso		Primer semestre 2018 Abr 26, 2024