Ven conmigo - Pontificia Universidad Javeriana
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VEN CONMIGO
Número 8, Junio de 2012 El Diccionario de la Real Academia Española nos enseña que vademécum
proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un "Libro
de poco volumen y de fácil manejo para consulta inmediata de nociones o
informaciones fundamentales". Al terminar el período académico, los
profesores del Departamento de Ciencias Contables de la Facultad de
Ciencias Económicas y Administrativas de la Pontificia Universidad
Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente
ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de
profundizar nuestra conciencia sobre el permanente cambio de las
disciplinas que enseñamos y como un fuerte llamado a la actualización de
los programas de las asignaturas de los cuales somos responsables. Los
invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día. ASEGURAMIENTO
CONTABILIDAD FINANCIERA
CONTABILIDAD GERENCIAL
CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL
FINANZAS
IMPUESTOS
INVESTIGACIÓN
REGULACIÓN
SISTEMAS DE INFORMACIÓN [pic]
[pic] Accountancy Age
US audit watchdog hopes for China deal in 2012
Record fine for PwC's JP Morgan audit
Councils to choose their own auditors, DCLG confirms
EC v the rest on audit, says CBI
Healthcare Locums appoints Deloitte as auditors
PwC to be investigated over Barclays audit
D1 recruits Grant Thornton as auditors
No audit opinion for missing court accounts
Crowe takes Citizens Advice audit after pensions spat
Auditors fear loss of influence in Brussels
Watchdog considers probe of Deloitte's RBS audit
Video- EU audit reform, just the start-
E&Y knocks KPMG off NCC audit
E&Y stung into independent Olympus audit review
Audit market 'barriers' worry Competition Commission
FTSE 100 FDs reiterate audit reform concern
Auditors barred for life over Satyam scandal
E&Y sued for $900m over Madoff fund audit
Olympus auditors trashed by investigators
US-Netherlands joint audit agreed
KPMG ousts Grant Thornton in property audit
New financial services body to discipline auditors
PwC claims E&Y 'shadows' its Lloyds audit
Goldmans audit head joins RBS
Auditors cleared in Olympus investigation
No bonus for KPMG audit trainees
Lords worried about watered down audit reform
Deloitte replaces E&Y as auditor of property group
Ex-KPMG director boosts Grant Thornton's London team
E&Y and partners fined more than $2m for audit errors
Lawson urges tougher audit reforms from Brussels
US watchdog recruits federal government auditor
EU will answer to Lords on audit market future
Deloitte quits as auditor of Harry Potter licensee
FTSE 350 could avoid audit tendering process
Financial reporting watchdog to share more information with Audit
Inspection Unit
KPMG courts controversy over MF Global client details
E&Y fined and reprimanded over audit work
ICAEW- Banks should reveal auditor disagreements
HBOS hid debt portfolio stress from its auditors
Gable extends rotation of its audit partner
Grant Thornton appoints Simon Bevan as audit partner
Sutton Harbour swaps PwC for BDO as auditors
Lack of audit work halts launch of DA Partnership employee-owned firm
Accounting regulator investigates KPMG's audit of Equity Red Star
Mid-tier firm sole entrant in best companies list
Big firms scoop up Audit Commission work
Managers learning to appreciate internal audit
Audit Commission- An opportunity missed
PCAOB clashes with lawmakers over auditor rotation
Tweedie wants audit and reporting "evolution"
Tai Chi your audit
APB presents auditors with history lesson
RSM Tenon- Split from auditors and move on
FRC urges auditors to go back to their roots
PwC and RSM Tenon clash over audit work
Deloitte's departed Dutch CEO held shares in audit clients
Quality the casualty in "brutal" audit price war
Don't delay reporting changes warn firms
Can firms force partners to retire-
KPMG replaces Deloitte as investment fund's auditors
The longer the audit tenure the better says Dutch research
FRC hedges bets over audit governance
Audit- The Next Frontier
ICAS says FRC audit reforms don't go far enough
FRC waters down audit tendering rules
Pharmaceutical company swaps Mazars for CCW as auditor
PwC to face AADB inquiry into Tenon audit
Deloitte resigns as auditor of mining company
Dutch to act as catalyst for EC auditor rotation changes
ICAEW- Regulation won't instil trust in auditors
Deloitte appointed auditors at Pinewood Shepperton
FRC- Big Four risk swapping quality for quantity in audits
Sharman hands auditors enhanced going concern role
FRC fires warning shot over audit quality
Arguments against auditor rotation appear desperate
APB consults on changes to internal audit standards
Big Four to audit Spanish banks
Deloitte overtakes PwC as FTSE 250 auditor
Tweedie- Auditors must change "golf course" perception
Big Four to audit Spanish banks ( Accountants World
IRS Audits of Small Business Software Files
E&Y Audit Panel Says No Violations in Olympus Handover
E&Y to Pay $2 Million to Settle Audit Failure Charges
Auditing in the Cloud- Challenges and Opportunities
IRS increasing audit activity
Tax Audit Horror Stories- When the IRS Attacks
Freelance- An IRS audit may be in your future
A Guide to Effective Audit Interviews
Audit Rotation Debated in House Subcommittee Hearing
Auditor Rotation- an Example of "Mission Creep"-
11 Audit Red Flags
Shielding the Auditor from Corporate Fraud Liability
How Zynga, Facebook and Groupons Go-To Auditor Rewrites Accounting Rules
Do Internal Auditors Have the Right Skills- ( Accounting and Corporate Regulatory Authority - Singapur
ACRA facilitates investors panel on Asian perspectives on audit quality and
independent audit oversight ( Actualicese
Los retos de la Revisoría Fiscal frente a la competitividad empresarial
Modelo dictámenes 2011 de Contador Público para S.A.S acogidas a la Ley
1429 de 2010
Revisor Fiscal y Contador, a denunciar todo lo irregular que vea... un tema
con mucha escama
Renuncia de Representante Legal o Revisor Fiscal, un acto unilateral
Resistencia del Máximo Órgano Social frente a la renuncia del Gerente o
Revisor Fiscal
Normas de información financiera y su aseguramiento ¿Se aprobó una ley para
hacer convergencia hacia estándares internacionales- ¿Qué se esperaba- -
Hernán A. Rodríguez G
Procedimientos para auditar la toma física de inventarios de acuerdo con
las Normas Internacionales de Auditoría - Auditool
El Revisor Fiscal frente al cierre de año (4) - Carlos Sastoque M
Diseño y Ejecución de Procedimientos Sustantivos - Auditool
Video- Procedimientos Analíticos en Auditorias de Estados Financieros -
Auditool
Buenas prácticas en la elaboración de informes de auditoría - Auditool
Auditoría forense aplicada al Área Administrativa y Financiero - Álvaro
Fonseca Vivas
Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados
Financieros - Parte 1 - Auditool
Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados
Financieros - Parte 2 - Auditool
¿Se acabara la Revisoría Fiscal en Colombia- - Álvaro Fonseca Vivas
Convergencia a Estándares Internacionales de auditoría y aseguramiento de
información - Samuel Mantilla
Administración de Riesgos en las Organizaciones - Auditool
Traducidas en España las Normas Internacionales de Auditoría y Control de
Calidad
Evaluación de los riesgos de las organizaciones frente al TLC - Auditool
Auditoría de los valores razonables - Samuel Alberto Mantilla ( AE Accounting Education
IIA cautions that mandatory audit firm rotation is too costly with limited
benefits
More language options for internal auditor exams
Internal Auditors IPPF Oversight Council Reports On First Year
PCAOB reproposes auditing standard on communications with audit committees
Deloitte study finds little support among cfos for audit firm rotation
Economic conditions continue to challenge preparers and auditors alike;
focus must include going concern assumption and adequacy of disclosures
New center for audit quality video describes the financial statement audit
IIA report: how internal auditors can provide more insight to their
organizations
IFAC releases revisions to policy position paper 2 - promoting a single set
of auditing standards for all audits, including of small- and medium-sized
entities
PCAOB addresses audit issues in 2012 forum on auditing in the small
business environment
PCAOB proposes auditing standard on related parties
IAASB staff issues Q&A document on professional skepticism
APB publishes exposure drafts of revisions to clarified isas 700, 705 and
706 for ireland
IESBA proposes changes to code of ethics definition of engagement team
shareholder Vote On Auditor Selection Limits RestatementS
Comments Sought On Proposed Changes Of International Internal Auditing
Standards
IAASB strengthens standard on using the work of internal auditors
PwC 2012 internal audit survey reveals risks increasing in quantity and
severity
Report from the april 2012 meeting of the international forum of
independent audit regulators
FRC release consultation on the UK corporate governance code, stewardship
code and auditing standards
CAQ issues report on the evolving role of the public company auditor
IIA study finds role of internal auditing is evolving; opportunities to
enhance value remain
APB pub