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La Auditoría Como Una Disciplina Dentro De Las Ciencias Contables. Enfoques Teóricos Y Metodológicos De Su Praxis

Listed author(s):
  • Niurdis Cudeiro Rodríguez
  • Ninel Rafael Díaz Martínez
  • Yudy Aguila Cudeiro
Registered author(s):

    La Contabilidad, como Ciencia Social, presenta entre sus disciplinas la Auditoría, la cual se manifiesta como praxis de sus principios teóricos y metodológicos. La Auditoría tiene entre sus premisas la obtención y evaluación de evidencias que presenten la realidad económica de las empresas, validando su capacidad para la realización de los procesos mercantiles tanto interno como externo. La génesis del término se puede encontrar en las primeras etapas del desarrollo de la humanidad, pues siempre ha sido interés del individuo poder detectar y prevenir el fraude en las relaciones comerciales.

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    Article provided by Grupo (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 166 (April)

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    Handle: RePEc:erv:observ:y:2012:i:166:11
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