IDEAS home Printed from
   My bibliography  Save this article

La centrifuga de ventas en el diagnòstico del revisor fiscal


  • Campo Alcides Avellaneda Bautista



RESUMENEl presente artículo hace referencia a la etapa diagnóstica de la Revisoría Fiscal en el aspecto puntual de la detección de riesgos de quiebra de las empresas por el fenómeno de la centrífuga de ventas. La investigación parte del Trabajo de Gonzalo Fernández de Armas (1970: 192 a 208)1.ABSTRACTThis article refers to the diagnostic stage of the Statutory Auditor´s Office in the timely appearance detecting risks of bankruptcy of enterprises by the phenomenon of centrifugal sales. The research builds on the work of Gonzalo Fernández de Armas (1970: 192 to 208)

Suggested Citation

  • Campo Alcides Avellaneda Bautista, 2010. "La centrifuga de ventas en el diagnòstico del revisor fiscal," REVISTA CRITERIO LIBRE, UNIVERSIDAD LIBRE - SEDE PRINCIPAL, April.
  • Handle: RePEc:col:000370:006923

    Download full text from publisher

    File URL:
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000370:006923. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Fernando Chavarro). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.