La auditoría financiera y su incidencia en la razonabilidad de la información contable.

Abstract

The information generated by companies is of great importance for all those who make it up, becoming a transcendental tool within the financial, administrative and operational field. The objective of this high-level article is to determine the incidence of financial auditing on the reasonableness of the accounting information presented in the balance sheets and other financial statements; Therefore, based on the Generally Accepted Auditing Standards, International Auditing Standards, Internal Control Models and the documentary review of various recognized authors in the area.