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AURORA - Sistema de Información Académico

 

AYUDA | SALIR

Información detallada de curso

 

Primer semestre 2019
Mar 28, 2024
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1. IDENTIFICACION DEL CURSO

Código y Nombre de la Asignatura: CON 8066 - STATUTORY AND TAX AUDIT
División Académica: Escuela de Negocios
Departamento Académico: Dpto.Finanzas y Organizaciones
CON 8079 Calificación mínima de 3.0 o CON 8080 Calificación mínima de 3.0
Número de créditos:
Intensidad horaria (semanal para nivel pregrado y total para nivel postgrado):
2.000 Horas de Teoría
0.000 Horas de Laboratorio
Niveles: Educación Continua, Educación Superior Pregrado
Tipos de Horario: Teoría

We will study the effectiveness and efficiency of the operations, the veracity, integrity, reliability and relevance of the information provided, as well as the diligence of the directors of the companies, in accordance with the law and the statutes of commercial companies. How to report this information to governments, and for this, he must exercise his functions with mental and economic independence to express without fear the results of the company, through a critical examination. This work is so important, because they will give public faith like a judge, certify the information provided and protect the interests of the shareholders. It works with a high participation of material in English.

3. JUSTIFICATION

Every public accountant who works as a tax auditor must know, know and develop specific professional competencies, abilities, skills and values in the planning and execution of the audit, it is necessary for the public accounting professional to acquire these competencies in this course of tax inspection. Public Accountants are required in their performance as fiscal auditors to express an opinion on the financial statements.

4. GENERAL OBJECTIVE OF THE COURSE

This course will be aimed at training students, so that at the end of the course they will be able to analyze, verify the financial statements presented by the companies and will be able to plan and carry out an audit of them. Prepare Statutory Audit reports to present to the General Shareholders' Meetings, with a clear, correct, pertinent, elegant and organized language that is understandable for any accounting user and thus correct and fast decisions can be made and to guarantee that decisions are timely and fast, the student is expected to become accustomed to making adequate use of information and communication technologies.

5. LEARNING OUTCOMES

At the end of the course, students must be able to:

Knowledge (Knowing how to know) Opinion classes; report content: accounting standards and principles generally accepted in Colombian standards and international financial reporting standards (IFRS); internal control measures; Work papers, the code of ethics.

Skills (Know how to do) Planning of the statutory audit in a work schedule; develop an audit according to generally accepted standards; prepare and develop audit programs; determine the materiality in audit; determine the risks in audit; prepare the risk matrix in auditing; prepare the Statutory Auditor's Report; Review the management report to be issued by the administration; make a financial analysis of the financial statements and on which you must express your opinion; determine the scope to be given to the audit tests in accordance with the risk matrix; carry out compliance, management, internal control and financial audits; apply auditing standards in the performance of their duties and develop critical appraisal skills.

Attitudes (Know that) As a tax auditor, you must have the following values:
- Independence
- Integrity
- Objectivity
- Confidentiality

6. COURSE CONTENTS

GENERAL CONCEPTS ON THE TAX REVIEW. THE ELECTION, POSSESSION, REGISTRATION AND REMOVAL OF THE FISCAL REVIEWER IN COLOMBIA
- Definition and objectives of the tax audit,
- Doctrinal evolution of the tax audit
- Fiscal audit and external audit
- Mandatory nature of the tax audit
- Classes of tax auditing.
- Tax auditor according to each economic entity
- Conditions for the exercise of the tax audit
- Disabilities and incompatibilities
- Letter of agreement, commitment or proposed commitment
- Election of the statutory auditor
- Registration in the commercial register
- Auxiliary of the statutory auditor art. 210.

REVIEW OF THE TAX AUDITOR, REPORTS AND COMMUNICATIONS
- Opinion of the tax auditor.
- Matters that give rise to modifications to the standard opinion of the statutory auditor
- General Opinion with exceptions
- Opinion with abstention of opinion, negative opinion or adverse opinion
- Examples of opinions. Statutory auditor's report on internal control
- Communications from tax auditors Classes, Form, Recipient, Opportunity, Follow-up
- Other communications.
- Report on the limited review of interim financial statements

THE TAX AUDITOR AND THE ACCOUNTING CLOSURE: PRESENTIAL HOURS
- Crossing information from the financial statements
- Tax indicators
- Tax Declarations.
- Tax audit

7. METHODOLOGICAL OPTIONS - LEARNING ACTIVITIES

Workshops and Individual Works. Present a case of a real situation in the context to the students as a fiscal auditor and ask your students to prepare an essay where the control of the information, prudence and integrity of the fiscal auditor is presented.
Objective: To achieve the competences of: Information control, prudence and integrity.

Essay on the presence of the statutory auditor at: Board meetings, Shareholders 'or Members' Assembly, companies in liquidation, stating How does it affect the statutory auditor?

Discussion forums During the development of the class the teacher will open spaces for discussion, in order to have an effective participation of the students it is essential that they prepare the class responsibly, the above with the purpose that the classroom is transformed in a center for discussion and clarification of concepts, rather than in a traditional meeting of students and teacher.

Spaces will be opened so that students have the opportunity to apply concepts, norms, procedures, formalities, and aspects of fiscal auditing in their normal life.

Case methods.

By means of material provided by the teacher, you must make all the corresponding crosses that allow you to express an opinion on the financial statements.


8. EVALUATION

First midterm - 25%
Second midterm - 25%
Quizzes, onsite work, homework - 25%*
Final exam - 25%

*20% of the grade measures critical Reading.

9. BIBLIOGRAPHY

ifac-code-of-ethics-for.
https://www.ifac.org/system/files/publications/files/IESBA-Handbook-Code-of-Ethics-2018.pdf Legislación Inglés APA No*Decreto 2373 de 1956
https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=75696
Chavarro Cadena, Jorge (2018). Código de comercio (Grupo Editorial Nueva Legislación SAS). 3era Edición.
https://ezproxy.uninorte.edu.co:6051/es/ereader/unorte/68943?fs_q=Código__de__comercio__COLOMBIA&prev=fs&page=2 Ley 145 de 1960
https://www.funcionpublica.gov.co/eva/gestornormativo/norma_pdf.php?i=66188
Ley 43 de 1990
http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Leyes/1598256 Decreto 2649 de 1993
https://niif.com.co/decreto-2649-1993/
Historia de la Revisoría Fiscal en Colombia
http://www.gerencie.com/historia-de-la-revisoria-fiscal-en-colombia.html
http://actualicese.com/actualidad/categoria/auditoria-y-revisoria-fiscal/
https://www.jcc.gov.co

www.ctcp.gov.co

COMPLEMENTARY

Henao, D. F. R., & González, P. G. (2020). Sociological ambivalence in three Latin American corporate control institutions: Revisoría Fiscal-Colombia (Fiscal Audit), Comisaría-Mexico (Statutory Examiner) and Sindicatura-Argentina (Statutory Audit). Cuadernos De Administración, 36(66), 132-147.
http://cuadernosdeadministracion.univalle.edu.co/index.php/cuadernos_de_administracion/article/view/8408

Jaramillo, L. (2014). El Riesgo Moral En La Revisoría Fiscal 1/Moral Hazard In The Fiscal Audit/O Risco Moral Na Auditoria Fiscal/Le Risque Moral Dans Le Contrôle Fiscal. Criterio Libre, 12(20), 248-275.
https://primo-tc-na01.hosted.exlibrisgroup.com/permalink/f/1u67eim/TN_dialnetART0001297397
Milena Castro L, Anyela Fernández, & Carlos Bolívar E. (2015). La importancia de la revisoría fiscal en colombia. Dictamen Libre, 8(16), 71-80.

https://revistas.unilibre.edu.co/index.php/dictamenlibre/article/view/3071
Blas Enrique Barreto Mardach, & Mónica Marchena Rivera. (2016). Incidencia del nuevo marco normativo de auditoría en el ejercicio de la revisoría fiscal en Colombia. Dictamen Libre, 9(18), 23-29.
https://revistas.unilibre.edu.co/index.php/dictamenlibre/article/view/3088/2498

Compernolle, T. (2018). Communication of the external auditor with the audit committee. Accounting, Auditing & Accountability Journal, 31(3), 900-924.
https://primo-tc-na01.hosted.exlibrisgroup.com/permalink/f/1u67eim/TN_emerald_s10.1108/AAAJ-05-2013-1356
Quick, R., & Henrizi, P. (2019). Experimental evidence on external auditor reliance on the internal audit. Review of Managerial Science, 13(5), 1143-1176.
https://primo-tc-na01.hosted.exlibrisgroup.com/permalink/f/1u67eim/TN_springer_jour10.1007/s11846018-0285-0

10. OTHER ASPECTS

COMPETENCE TO DEVELOP: Basic Institutional: Competence Develop the capacity for analysis, synthesis, relationship and correlation. Professional Competence: Control and assurance of information Prudence and Integrit
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Versión: 8.7.2 [BSC: 8.10]