Modelo de auditoría integral para las pequeñas y medianas empresas pyme, asociado a los cambios bajo las Normas Internacionales de Auditoría NIA.

Abstract

The Audit has taken great boom in the evaluation of the companies, is of vital importance for the address of the same and the attainment of the objectives raised by the administration. However, there are small and medium companies in Colombia that have not yet applied IFRS SMEs and less a comprehensive evaluation such as the Comprehensive Audit. This research intends to give importance to the knowledge framed by Decree 302 of 2015, which provides the direction of a Chief Auditor when developing an Audit process, therefore it is informative and provides a model of Integral Audit based in the experiences of Accountants who have leaned towards this branch of Accounting. It frames the laws that govern a SME company in terms of the conversion of financial information and assurance of it. The document initially contains the rules and laws that regulate Small and Medium Enterprises in Colombia, referring to the International Financial Reporting Standards, then the development of objectives that allowed the knowledge of all areas surrounding the Comprehensive Audit and finally Descriptive the Integral Audit process that an Accounting Auditor can apply to an SME company, having as its core the International Standards of Audit (NIA) also based on the structure that the professionals have proposed for an adequate evaluation of each dependency of the company.