La planeación bajo el criterio de NIA 300

Abstract

It focuses on the implementation of the International Standard on Auditing No. 300 , based on the existing current criteria and performing compared to what they would implement the international standard , taking into account the most important issues and changes that would generate for current statutory auditors . As we know and we know, the audit process is managed under Colombian law and the planning process is one of the most important when starting, since under planning can determine the success of the audit, here explain the changes submitted with the implementation of the NIAS, where we can observe a process with greater control and efficiency; plus some successful results. The result to be obtained is that for prospective auditors and statutory auditors, is a useful tool for consultation and clarification of doubts regarding the process that has been handling and the new process would be implemented , this in order to generate proactive people against the process and a satisfied customer for a suitable job.