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> Permanent financial control and public audits
Overall objectives of the public auditor and performance of the audit in accordance with the International Auditing Standards adapted for implementation in the Spanish Public Sector.
Terms of the audit initiation document.
Quality control for the audit of financial statements.
Auditor's responsibilities in auditing financial statements relating to fraud.
Incorporation of legal and regulatory provisions in the audit of financial statements.
NIA-ES-SP 1260 R.
Communication with the heads of governance of the entity.
Communication of shortcomings in internal control to the heads of governance and management of the entity.
Planning for the audit of financial statements.
Identification and assessment of the risks of material misstatement through an understanding of the entity and its environment.
Relative importance or materiality in the planning and execution of the audit.
Auditor's responses to assessed risks.
Audit considerations relating to an entity that uses a service organisation.
Assessment of identified misstatements during the execution of the audit.
Audit evidence – specific considerations for certain areas.
NIA-ES-SP 1510 R.
Initial audit work – opening balances.
Audit of accounting estimates, including fair value estimates and related disclosures.
Events after the balance sheet date.
NIA-ES-SP 1570 R.
Special considerations-audits of group financial statements (including the work of component auditors).
Use of internal auditors' work.
Use of the work of an auditor's expert.
NIA-ES-SP 1700 R.
Forming of the opinion and issuance of the audit report on the financial statements.
Communication of key audit issues in the audit report issued by a public auditor.
NIA-ES-SP 1705 R.
A modified opinion in an audit report issued by a public auditor.
NIA-ES-SP 1706 R.
Emphasis of matter paragraphs and paragraphs on other matters in the audit report issued by a public auditor.
Comparative information: figures for previous periods and comparative financial statements.
NIA-ES-SP 1720 R.
Auditor's responsibilities with respect to other information.