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Las pistas de auditoría

Author

Listed:
  • Espinoza Guido, Sergio

Abstract

Para llevar a cabo un examen, revisión o auditoría, se hace necesario, para poder emitir una opinión sobre el trabajo realizado, recopilar la evidencia suficiente y apropiada que sirva e base para sustentar las conclusiones, opiniones y recomendaciones. Debido a que en muchas ocasiones es difícil realizar este proceso, es necesario usar las pistas de auditoría. Lo que se busca con su aplicación, es una orientación hacia la correcta dirección de las pruebas, con el fin de que conduzcan por el camino correcto para hallar la evidencia que sea de utilidad. Este tipo de prueba tiene una función relevante, que permita tener un mejor criterio a la hora de determinar y esclarecer ciertos hallazgos. Lo que se pretende es dar un nuevo enfoque al uso y aplicación de este tipo de instrumento.

Suggested Citation

  • Espinoza Guido, Sergio, 2011. "Las pistas de auditoría," Revista de Ciencias Económicas, Instituto de Investigaciones en Ciencias Económicas, Universidad de Costa Rica, vol. 30(1), December.
    • Handle: RePEc:rce:rvceco:7011
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    File URL: https://revistas.ucr.ac.cr/index.php/economicas/article/view/7011
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    More about this item

    Keywords

    auditoría; pista; prueba; evidencia; hallazgo; conclusión; audit; track; proof; evidence; findings; conclusion;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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