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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
UNIVERSIDAD DE SAN CARLOS DE GUATEMALA
FACULTAD DE CIENCIAS ECONÓMICAS
ESCUELA DE AUDITORIA
SEMINARIO DE AUDITORIA
LIC. CARLOS ROBERTO MURICIO GARCÍA
EDIFICO S-3 SALÓN 202
ANALISIS: CONTROL DE CALIDAD
NIAS
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INDICE
CARATULA----------------------------------------------------------------------------------------1
INDICE ---------------------------------------------------------------------------------------------2
INTRODUCCIÓN---------------------------------------------------------------------------------3
ANALISIS DE NORMAS INTERNACIONALES DE CONTROL DE CALIDAD
NIA 220---------------------------------------------------------------------------------------------
EJEM5LO DE EVALUACION DE DESEM5EO--------------------------------------1
CONCLUSIONES------------------------------------------------------------------------------31
RECOMENDACIONES-----------------------------------------------------------------------32
BIBLIOGRAFÍA----------------------------------------------------------------------------------33
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INTRODUCCI+N
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CONTROL DE CALIDAD Página 9
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
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5%*(%/" 4%& S%/o* 5=&o
1 Esta NIA se refiere al trabajo de firmas de auditoría del sector privado.
Muchas auditorías de gobiernos y otras entidades del sector público son
realizadas por Instituciones uperiores de Auditoría !IAs"# otros
organismos nombrados por estatutos o auditores practicantes. $os
principios generales en esta NIA sobre control de calidad aplican
igualmente a las IAs. in embargo# algunas de las políticas y
procedimientos específicos pueden no ser aplicables !por ejemplo#
aceptaci%n y retenci%n de clientes# la organizaci%n colegial de las IAs"
y puede haber políticas adicionales relevantes a los auditores del sector
público.
2 &ambi'n# en el sector público de algunos países# el control de calidad
generalmente tiene un diferente significado al adoptado en esta NIA.
Aseguramiento de calidad es el t'rmino aplicado a la supervisi%n interna
y procedimientos de revisi%n mientras (ue control de calidad es el
t'rmino aplicado a revisiones de calidad e)ternas
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E5EMPLO SO/RE EVALUACI+N DE DESEMPE
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
" A9#"* *%(o#"=&4"4 " (%*o#" 4%9#"4" ("*" /o,"* 4%o#%
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C. ASIGNACIÓN
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
4 Co#4%*"* &o 9$%#/% "/o*% ("*" %& &o9*o 4% $# %>$&=*o 4% &o
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CONTROL DE CALIDAD Página 27
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= D"* "(*o("4" o#4%*"'#H "& "9#"* (%*o#"&H /"#/o " &" o#/#$4"4
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CONTROL DE CALIDAD Página 28
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
D%"**o&&o 4% (*o9*"," 4% /*"="o (*o($%/o ("*" *%" ("*/$&"*%
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CONTROL DE CALIDAD Página 29
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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL
I#o&$*"* " &o "$&"*% %# /"#/" ("*/% 4% &" "$4/o*;" o,o %"
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E. CONSULTAS
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CONCLUSIONES
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RECOMENDACIONES
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