REQUISITOS PARA CALIFICARSE COMO AUDITOR EXTERNO EN LA SUPERINTENDENCIA DE COMPAÑÍAS, SUPERINTENDENCIA DE BANCOS, SUPERINTENDENCIA DE ECONOMIA POPULAR Y SOLIDARIA
JENNIFER ESTRADA
PRESENTADO A: DRA. MÓNICA NOBOA
UNIVERSIDAD CENTRAL DEL ECUADOR FACULTAD DE CIENCIAS ADMINISTRATIVAS CARRERA DE CONTABILIDAD Y AUDITORÍA AUDITORÍA FINANCIERA I QUITO-ECUADOR 20!
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CONTENIDO REQUISITOS PARA SER CALIFICADO COMO AUDITOR EXTERNO SEGÚN LA SUPERINTENDENCIA DE COMPAÑIAS .....................................................................3 PERSONA NATURAL.............................................................................................. 3 PERSONA JURÍDICA.............................................................................................. 3
REQUISITOS PARA CALIFICARSE COMO AUDITOR EXTERNO EN LA SUPERINTENDENCIA DE BANCOS........................................................................... 4 R"#$%&%'(& )*+* )"+&(*& *'$+*"& /$+1%*&.................................................................. 4
REQUISITOS PARA CALIFICARSE COMO AUDITOR EXTERNO SUPERINTENDENCIA DE ECONOMIA POPULAR Y SOLIDARIA.................................................................. 6 .
R"#$%&%'(& 3""+*"& )*+* *$1%'(+"& %'"+(& "4'"+(&, )"+&(*& *'$+*"&.......................7
2.
R"#$%&%'(& "&)"5%( )*+* *$1%'(+"& %'"+(& "4'"+(&, )"+&(*& *'$+*"&:.....................7
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R"#$%&%'( "&)"5%( )*+* *$1%'(+"& %'"+(& "4'"+(&, )"+&(*& /$+1%*&:.......................7
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R"#$%&%'(& 3""+*"& )*+* *$1%'(+"& %'"+(& "4'"+(&, )"+&(*& /$+1%*&........................8
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R"#$%&%'(& "&)"5%(& )*+* *$1%'(+"& "4'"+(&, )"+&(*& /$+1%*&:..................................8
NETGRAFÍA........................................................................................................ ... 9
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REQUISITOS PARA SER CALIFICADO COMO AUDITOR EXTERNO SEGÚN LA SUPERINTENDENCIA DE COMPAÑ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REQUISITOS PARA CALIFICARSE COMO AUDITOR EXTERNO EN LA SUPERINTENDENCIA DE BANCOS
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REQUISITOS PARA CALIFICARSE COMO AUDITOR EXTERNO SUPERINTENDENCIA DE ECONOMIA POPULAR Y SOLIDARIA P*+* ('""+ * *%5%*%8 (9( *$1%'(+ %'"+( ( "4'"+(, (& %'"+"&*1(& 1""+; )+"&"'*+ $* &(%%'$1 1" *%5%*%8, *(9)**1( )(+ " 5(+9$*+%(, 1" 1*'(& )+()(+%(*1( )(+ * S$)"+%'"1"%* 1" E((9* P()$*+ S(%1*+%*, * '+*=& 1" &$ );3%* ". E 5(+9$*+%( 1" 1*'(&, &"+; &$&+%'( )(+ " &(%%'*'" )*+* " *&( 1" )"+&(* *'$+*, ( )(+ " +")+"&"'*'" "3*, )*+* " *&( 1" )"+&(* /$+1%*. REQUISITOS: A 5(+9$*+%( &"**1( &" " *1/$'*+; (& 1($9"'(& #$" *+"1%'" " $9)%9%"'( 1" (& &%3$%"'"& +"#$%&%'(&:
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