Capitulo
OBJETIVOS
Informes de los auditores
Después de estudiar este capitulo, usted debera ser capaz de:
** Desertbirel informe estindar de auditora
‘© Analizat la manera en ave lz manerialidad afecta 3 tx consideraci6n del tipo de informe
‘de auditor que se va a emit
«© Identiticar las ciecunstancias que pueden derivarse en opiniones con salvedades,
‘opiniones negativas y abstenciodes de opinidt,
‘= Explicar las citcunstancias que pueden derivarse de la adicion de enguato explicativo al
infoeme estisidar de tos auditors.
‘© Deseribie la responsabilidad de los auditotes para infoemarsobsre wstados financieros
Comparativos.|
Expresar una opinign independiente y experta acerca de la imparcialidad de los estados financie~
roses fa actividad testimonial que com mayor frecuencia efectian los profestonistas de la conta
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