Tesis
Los desafíos de la junta central de contadores frente a la adopción de normas internacionales de auditoría
Autor
Orjuela Heredia, Oscar Mauricio
Institución
Resumen
The great challenge for the Accounting Central Board is how to guarantee the supervision of the profession of public’s accountant, specially the auditing, under which it wields “the public trust”, promoted for the international standards adoption. ¿Is the Central Board of Accountancy prepared to assume the challenges proposes under International Standards Auditing environment?