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TITULO: NORMAS DE AUDITORIA AUDITORIA NAGAS Y NIAS
AREA: AUDITORIA FINANCIERA
PRESENTADO POR: CRISTINA LAVERDE LONDOÑO COD. 1421981778 MABEL YINETT YINETT MENDEZ FORERO COD. 1621981996 PAOLA ANDREA GARZON FORERO COD. 141102680 DANIEL AUGUSTO PONCE FARFAN COD. 121160012 CAYETANO LOZANO ME!IA COD. 1029080 IVAN CAMILO MONROY GUTIERREZ COD.
BOGOTA D.C. NOVIEMBRE DE 2016
2 TABLA DE CONTENIDO
INTRODUCCI"N########.#.##############.#...#.$ OB!ETIVO GENERAL Y ESPECIFICOS##############.###4 CUADRO COMPARATIVO NORMAS NAGAS Y NIAS#.######....##.. MAPA CONCEPTUAL DE LA NORMA INTERNACIONAL DE CONTROL DE CALIDAD IS%C1#################......9 RESUMEN DE LOS TIPOS DE EVIDENCIA Y DE SU IMPORTANCIA BASADA EN LA NIA 00 EVIDENCIA DE AUDITOR&A########..#10 MAPA CONCEPTUAL' DIVERSOS TIPOS DE DICTAMEN BASADOS EN LA NIA 700###############..#######11 BIBLIOGRAF&A########################...##.12
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INTRODUCCIÓN
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OBJETIVOS
OBJETIVO GENERAL
C,,3(' (?*3- 3,-- - ,- */(-3*,-( +( -+*/,*- NAGAS NIAS.
OBJETIVOS ESPECÍFICOS
D(=** - 3,--3*,( +( 3-+- ,-.
C,,3( - =*-*+-+ ( *,/-3*- /-/, +( - ,- NAGAS 3,, - ,- NIAS.
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CUADRO COMPARATIVO NORMAS NAGAS Y NIAS
NORMAS DE AUDITORIA GENERALMENTE ACEPTADAS
NORMAS INTERNACIONALES DE AUDITORIA ( N.I.A.S)
(NAGAS) Colombi l!" #$%&##' NORMAS PERSONALES:
NIA &''
L- -+*/,>- +()( +(((-- (,- 3, ,=(*,-*, 5 ,(- - /3*3- -+(3-+- (*3*- ,=(*,- (/, 5*(( +(3* 5 --/( +( , (/+*, ,=(*,-( ( (5*(( ( H*3*, +( -+*/, ,)H(/*, 5 @--/*3( - 3-*+-+ +( /-)-H, <-3*- - ,@-*:-3*,(.
E - NIA 100 ( <-)- -3(3- +( , (5(**(/, /*3, 5( +()( +( ,(( 3,/-+, )*3, ( , (-3*,-+, - , 3,/-/, +( -(@-*(/, ( (-3*,- 3, - ,- @((-. E/(-*(/, 3--3*+-+ ,=(*,-.
DILIGENCIA PROFESIONAL
CONTROL DE CALIDAD NORMA &''
E 3,/-+, )*3, (-*:-; - /-(- (3*- --/(( - 3-*+-+ +( /-)-H,. L, 3,/,( +( 3-*+-+ , (/( ,/,' - (/3/- +( ,@-*:-3* , ,3(+**(/, (/-)(3*+, , ( 3,/-+, )*3, 3, ( =* +( -(@-( +( =,- -:,-)( +( 5( , (*3*, ,=(*,-( 5( ,,3*,- - 3*(/( 3- - ,- (/-)(3*+-.
E 3,/-+, )*3, +()(; *((/- ,>/*3- ,3(+**(/, +( 3,/, +( 3-*+-+ -- -(@- 5( /,+, , 3,/-/, +( -(@-*(/, ( 3,+3( +( -3(+, 3, - ,- -*3-)( (*/*+- , - F(+(-3* I/(-3*,- +( C,/-+,( IFAC.
E 3,/, +( 3-*+-+ +()( 3)* , *@*(/( ,)H(/*,' I+((+(3*-' I/(@*+-+ O)H(/**+-+' F,-3* C--3*+-+ P,=(*,-' A3(/-3* C,/**+-+ +( C*(/(' C,/-' S(** C,/, +( T-)-H,' I(33*.
L, ,)H(/*, +( - ,>/*3- +( 3,/, +( 3-*+-+ 5( -+,/( - =*- +( -+*/,*- +()( *3,,- , *@*(/( R(5**/, ,=(*,-(' C,(/(3* J-)**+-+' A*@-3*' D((@-3*' C,/-' A3(/-3* (/(3* +( 3*(/(' M,*/,(,.
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NORMAS RELATIVAS A LA EJECUCION DEL TRABAJO L- ,- +( -+*/,*- R(-/*- - - EH(33* +( /-)-H, +(/(*- , ,3(+**(/, +( -+*/,*5( <- +( ( 3,*+(-+, , , 3,/-+,( )*3, ( ( ,(/, +( (-*:- - -+*/,*- , (** =*3-. A -(- /-)-H,' ( 3,/-+, )*3, +()( 3,*+(- (/( ,/, -/, , *@*(/( U- -+(3-+- 3,(* +( -3/**+-+ +( (/(' ,3(+**(/, ,- 3,/-)( 5( *@( - (/*+-+ - *=,*+-+ 3, 5( <- *+, -*3-+,' -> 3,, ( 3,/-)( /**:-+, -- (-*:- - /--33*,(' */(- ,(-/*, +( *=,-3* +( @(/*' E @-+, +( (=*3-3*-' (=(3/**+-+' (=*3*(3*- 3,=*-:- ((-+, +( , */(- +( 3,/, */(,.
PLANEACI ÓN Y CONDUCCIÓN $'' PLANEACIÓN E 3,/-+, )*3, +()(; -(- 3,+3* ( 3,/-/, +( -(@-*(/, +( - -(- (=(3/* -- -/*=-3( ( ,)H(/*, +( 3,/-/,. L- -(-3* 3,*/( ( ( +(-,, +( - (/-/(@*- @((- (=,5( +(/--+, -- ( 3,/-/, +( -(@-*(/,' -+- - - -*@-3* (** -+(3-+- +( /-)-H,. L, 5( *@( , (H(, +( - -/(*- *3*-( 5( (5*(( ( 3,*+(-+-. E ,)H(/*, +( 3,/-/,' L, 3*/(*, 5( ( -;' E ,3(, +( 3,/-/, - ,*)( =(/( +( (*+(3*-' !*3*, (**-( ,)( *,/-3*- (-/*- ( *(@, +( 3,/-/,' R(5(**(/, +( (,- 3--3*+-+(' *3(+, - -/-(:- - (?/(* +( -/*3*-3* +( , (?(/,.
CONSIDERACIONES SOBRE LA ACTIVIDAD ' PARTES RELACIONADAS DEL ENTE E -+*/, (3(*/- /(( *( +( 3,,3**(/, E 3,/-+, )*3, +( - ,@-*:-3* +()( (@- - +( (@,3*, ( *+/*- +( - (/*+-+ 5( (*/- *( +( 3,,3**(/, +( - -3/**+-+ +( (/( *+(/*=*3-3* +( E(/,' /--33*,( ;3/*3- 5( ( (*/- -*=*3- (- - 3-), (?-( 5( (+- /(( (=(3/, *,/-/( ,)( , *@*(+, - ,- +( -+*/,*- (/-)(3*+-. E( (/-+, =*-3*(,. S* )*( - (?*/(3*- +( -/( *( +( 3,,3**(/, +()( (*/*( /(( - (-3*,-+- - /--33*,( (/( +*3<- -/( ,** +( , -3,/(3**(/,' /--33*,( , 3,*+(-+- 3--3/(>/*3- ,+*-*- +( ;3/*3- 5( (+- /(( - H*3*, (=(3/, (@,3*,' ( -+*/, (3(*/- ( 3,3*(/( +( (- *,/-/( ( - 3(/-. E 3,,3**(/, +( - ,5( E -3, +( (=((3*- -- *=,( -3/**+-+ +( (/( -+- - 3,/-+, )*3,' (/( =*-3*(, (+( (5(*' ((-3* ( , (/-+, ,/- 3,- - I+(/*=*3- -5(- ;(- 5( ,+>- =*-3*(, +( 3*(/- (-3*,( (5(* 3,*+(-3* ((3*-' I+(/*=*3- ( /*, +( )-H, - 3-( - *=,-3* 3,/-)( ( ,+3(' ,3(-' ( (*- ( 3,*- +(/, +( ,@-*:-3*.
7 DESARROLLO DE UN PLAN GLOBAL $'' PLANEACIÓN EL PLAN GLOBAL DE RELATIVO AL AMBITO Y REALI*ACIÓN DE AUDITORÍA LA AUDITORIA E -+*/, +()(; +(-,- +,3(/- - E 3,/-+, )*3, +(-,-; - @,)- 5( @,)- +( A+*/,*- +(3*)*(+, ( -3-3( +,3(/- 5( +()( 3,(+(' (/( ,/, 3,+33* ((-+, +( - -+*/,*-. L, -/, -(3/,' , *@*(/( 5( /(+; 5( 3,*+(- ( -+*/, - +(-,- ( - @,)- +( -+*/,*- *3( C,,3**(/, +( L, /*, +( -3(+, +( - R(*,>- F*3- , +( (@,3*,' C,(* +( , */(- +( -+*/,*(,-)**+-+( 3,(,+*(/(' 3,/-)**+-+ +( 3,/, */(,' R*(@, ( P*3**, 3*/(*, 3,/-)(' ,- +( *,/-3*- (-/*-' N-/-(:-' ,,/*+-+ -+*/,*-' (( -*3-)(' L- *+(/*=*3-3* +( - -3-3( +( , ,3(+**(/,' C,,+*-3*' /--33*,( , ;(- *,/-/( 5( (5*(- - +*(33*' (** (**. -/(3* ((3*-.
SUPERVISION L- *(- ,- (-/*- - - (H(33* +( /-)-H, (/-)(3( 5( ( 3,/-+, )*3, +()( (H(3( (** -,*-+- ,)( , -*/(/(' * , <)*((. E/, ,)(+(3( - *3**, @*3, +( 5( 3-+, - (,- ( (,-)**:- +( /-)-H, ((- -*/(/(' ( (,-)( +( *, +()( (*- - -?**-( -- @--/*:- 5( ( /-)-H, ( - - (H(3/- 3, @-+, +( 3-*+-+ -+(3-+,. L- (** +()( (H(3(( ( /,+, , /-)-H, ( ( 5( ( ((( -*/(/( ( /,+- - =-( +( /-)-H,' /(*(+, 3,, )-( 3--3*+-+ (?(*(3*- +( , *,. E 3,/-+, )*3, +()( +(H- 3,/-3*- +( - (** +( /-)-H,' 3, , 3- 3,()- 5( 3* 3, (/,- +( -+*/,*- ( , -(( +( /-)-H, ( +()( +(H- (*+(3*- +( 5( ( (H(3* (** (5(*+-.
++' CONTROL DE CALIDAD PARA EL TRABAJO DE AUDITORÍA DIRECCIÓ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
ESTUDIO Y EVALUACION DEL SISTEMA ,'' EVALUACIÓN DE RIESGO Y CONTROL DEL CONTROL INTERNO INTERNO L- (@+- ,- R(-/*- - - EH(33* +( T-)-H, ( KD()( <-3(( -,*-+, (/+*, - (--3* +( */(- +( 3,/, */(, (?*/(/(' +( -(- 5( ( (+- 3,=*- ( 3,, )-( -- - +(/(*-3* +( - (?/(* ,,/*+-+ +( , ,3(+**(/, +( -+*/,*- E 3,/, */(, 3,(+( ( - +( ,@-*:-3* 3,H/, +( /,+, ,3(+**(/, 5( -(@( 5( , -3/*, (/; +()*+-(/( ,/(@*+,' 5(
E ,*/, +( (/- N,- I/(-3*,- +( A+*/,*- ( (/-)(3( ,- ,,3*,- *(-*(/, -- ,)/(( - 3,(* +( , */(- +( 3,/-)**+-+ +( 3,/, */(, ,)( ( *(@, +( -+*/,*- 3,,(/( *(@, *<((/(' *(@, +( 3,/, *(@, +( +(/(33*. E -+*/, +()(; ,)/(( - 3,(* +( , */(- +( 3,/-)**+-+ +( 3,/, */(, =*3*(/( -- -(- - -+*/,*- +(-,-
8 , (@*/, 3,/-)( , =*+(+*@, 5( -3/**+-+ +( - (/*+-+ ( +(-,- (=*3-:(/( (@ - +*(3/*3( -3-+- , - -+**/-3*. E 3,/, */(, ( (/*+, ; -*,' *3( 3,/,( 5( (+( ( 3,*+(-+, 3,, 3,/-)( , -+**/-/*, E (/-)(3**(/, -/(**(/, +( */(- +( 3,/, */(, ( - (,-)**+-+ +( - -+**/-3* +( (/(' 5( +()( ,(/(, - - 3,/*- (** -+(/(*- 5( =3*,- (@ (/; (3*/,' ,+*=*3;+,, * =(- (3*,' +( -3(+, 3, - 3*3/-3*-.
(=,5( +( -+*/,*- (=(3/*,. E -+*/, +()(; - H*3*, ,=(*,- -- (-- ( *(@, +( -+*/,* +*(- , ,3(+**(/, +( -+*/,*- --(@- 5( ( *(@, ( (+3( - *( -3(/-)((/( )-H,. L, 3,/,( */(, 3,/-)( (/; +**@*+, - ,@- ,)H(/*, 3,, L- /--33*,( , (H(3/-+- +( -3(+, 3, -/,*:-3* @((- , ((3>=*3- +( -+**/-3*' T,+- - /--33*,( ,/, ((/, , ,/-(/( (@*/-+, ( ( ,/, 3,(3/,' ( - 3(/- -,*-+- ( ( (>,+, 3,/-)( -,*-+,' E -33(, - -3/*, (@*/, ( (*/*+, , +( -3(+, 3, - -/,*:-3* +( -+**/-3*' L, -3/*, (@*/-+, , 3,--+, 3, , -3/*, (?*/(/( - */(-, -:,-)( ( /,- - -33* -,*-+- ((3/, +( 3-5*( +*=((3*-.
EVIDENCIA SUFICIENTE Y COMPETENTE
,'' EVALUACIÓN DE RIESGO Y CONTROL INTERNO
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
E -+*/, +()(>- ,)/(( (*+(3*- +( -+*/,*- , (+*, +( ()- +( 3,/, -- ,,/- 3-5*((--3* +( *(@, +( 3,/, 5( (- (, 5( -/,. M*(/- - )-H- - (--3* +( *(@, +( 3,/,' ; ,,/( +()(>- ,)/(( ( -+*/, +( 5( , */(- +( 3,/-)**+-+ +( 3,/, */(, (/; -+(3-+-(/( +*(-+, ,(-+, ( =,(=(3/*-.
'' EVIDENCIA DE AUDITORÍA E ,*/, +( (/- N,- I/(-3*,- +( -+*/,>- NIA ( (/-)(3( ,- ,,3*,- *(-*(/, ,)( - 3-/*+-+ C-*+-+ +( (*+(3*- +( -+*/,>- 5( ( /*(( 5( ,)/(( 3-+, ( -+*/- (/-+, =*-3*(,' , ,3(+**(/, -- ,)/(( +*3<- (*+(3*- +( -+*/,>-. E -+*/, +()(; ,)/(( (*+(3*=*3*(/( -,*-+- +( -+*/,>- -- ,+( (?/-( 3,3*,( -:,-)( ,)( - 3-( )-- ,** +( -+*/,>-. P,3(+**(/, -- ,)/(( (*+(3*- +( -+*/,>-. E -+*/, ,)/*(( (*+(3*+( -+*/,>- , , , ; +( , *@*(/( ,3(+**(/, *(33*' ,)(-3*' *(/*@-3* 3,=*-3*' ,3(+**(/, +( 3/, ,3(+**(/, -->/*3,.
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+ E-),- -- 3,3(/- +( - ,- */(-3*,- +( 3,/, +( 3-*+-+ IS%C1. NORMA INTERNACIONAL DE CONTROL DE CALIDAD IS-C & DEFINICION: C,/, +( C-*+-+ ( - =*- +( -+*/,>- 5( (-*:-)- -+*/,*- (**,( +( (/-+, =*-3*(,. C,H/, D( ,- */(-3*,-( @(*3- 5( (/-)(3( ( */(3(-+, ,+(, +( 3-*+-+ /- +( - *=*3-3* +( 3*/(*, @((-+, (3-+, @,)-*:-+, -- ((-.
ALCANCE: E/- N,- I/(-3*,- +( C,/, +( 3-*+-+' /-/- +( (,-)**+-+( 5( /*(( - =*- +( -+*/,*- ( (-3* 3, */(- +( 3,/, +( 3-*+-+ +( - -+*/,*- (**,( =*-3*(,.
OBJETIVO: ORIGEN: S( ,*@* 3, - ,- )*/;*3- ( 198 ( (+*/- ( *( ),-+, ( 1987.
O=(3( - 3*(/( - 3,=*-:- +( /(( - 3-*+-+ +((-+-. C, */(- +( 3,/, +( 3-*+-+ 5( ( ,,3*,( - (@*+-+ -:,-)(.
RE-UERIMIENTOS: L- =*- +( -+*/,*- 3*; , (5(**(/, +( (/- NICC' -, 5( - 3*3/-3*- +( - *- , (*/- - -*3-)**+-+. E (,- +( - =*- +( -+*/,>- (3-@-+- +( */(- +( 3,/, +( 3-*+-+ +()( /(( 3,,3**(/, */(@,.
PRINCIPIOS: • • • • • • •
M(H,- 3,/*L*+(-:@, E=,5( - C*(/( I/(@*+-+ C,=*+(3*-*+-+ O)H(/**+-+ C,,/-*(/, ,=(*,-
SEGUIMIENTO: •
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DOCUMENTACION: •
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RODRIGUEZ ASOCIADOS' 2007 P(+-:-' 2014
E/-)(3( ,>/*3- ,3(+**(/, -3,(- - +,3(/-3* +-/( /*(, =*3*(/( , (@ - (( , (5*(-. E/-)(3( ,>/*3- ,3(+**(/, 5( (5*(- 5( +,3(/( -+(3-+-(/( +( 3-+(((/,.
10 $ E-),- (( +( , /*, +( (*+(3*- +( *,/-3*- )--+- ( - NIA 00 (*+(3*- +( -+*/,>-. Co./!01o NIA ''2 E/- ,- +( -+*/,-' ( * ++- - +( - ; *,/-/( (-3*,-+- 3, ( ,3(, -+*/, (-/*- -/-H, +( 3-,' A+*/,*- (- 3,=*-)(' 3,*/(' -/(*-' ,+3/*, @((-+, +( -, -@(@-+, - - ,@-*:-3* ,)H(/, +( -+*/,*-. E *,/-/( (3,+- 5( ( (/-+, +( ,3(, -+*/,' 3,(- - -* (*( +( (,-)**+-+( , 5( * ,, ,*3*,- , +()**/- - *-@( +( - ,@-*:-3* =(/( - , (/-+, ,)/(*+,. P-- 5( (/- * =,-3* (- -*,-' ( (5*(( 5( - (*+(3*- (- 3,(/(/(' ( +(3* 3, 3-*+-+ ( (-3* - ((-3*- 3,=*-)**+-+ =*3*(/( ( /*, +( 3-/*+-+ - /(( ( 3(/- 3,, , =-3/,(. E -+*/, +()( /(( (*+(3*- (+*-/( - -*3-3* +( ()- ,3(+**(/,
P34!b5 6! /o.13ol2 ( (-*:- 3, ( ,)H(/, +( ,)/(( (*+(3*- ,)( - *+,(*+-+ +( */(- +( 3,/, */(, 3,/-)**+-+. P34!b5 5451.1i752 C,*/( ( (?-*- - /--33*,( - *=,-3* ,+3*+- , - *+(/*+-+ )-H, (?-(' -*3-+, , ,3(+**(/, /3*3- +( -+*/,*-' 3, ( ,)H(/, +( -*+- - -=*-3*,( -- +(/(3/- - +*/,*,( -/(*-( 3,/(*+- - , (/-+, =*-3*(,. U- (*+(3*- ( 3,*+(- 3,(/(/( =*3*(/( * 3( - 3--3/(>/*3- *@*(/(
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C-+, -+- - -+*/, - (@- - - 3,3* ((/, - , ,)H(/*, ((3>=*3, +(
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NIA ;'' DICTAMEN DEL AUDITOR SOBRE LOS ESTADOS FINANCIEROS
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T-/- +( - (,-)**+-+ +( -+*/, ( )-( - - ,** ,)( , E/-+, F*-3*(,. A> 3,, +( - =,- 3,/(*+, +( *=,( +( -+*/,>-. •
E?(- - ,** 3--(/( ( *=,( (3*/,
• • •
OB!ETIVOS
DICTAMEN
ELEMENTOS
• • •
O*- ( )-( - (--3* +( (*+(3*- O)/(*+-
OPINI"N LIMPIA
E -+*/, 3,3( 5( , (/-+, =*-3*(, +- /, +( */(+-+(, -:,-)(' +( -3(+, 3, ( -3, +( (=((3*- -*=,( =*-3*(, *+(/*=*3-+,
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T*/, D(/*-/-*, I/,+33* A3-3( O** F*F(3<- +( +*3/-( D*(33* +( -+*/,
TIPOS
OPINION CALIFICADA O CON SALVEDADES
CON OPINION NEGATIVA O ADVERSA
E -+*/, 3,3( 5( , (+( (?(-( ,** **-' (, 5( ( (=(3/, +( 3-5*( +(-3(+, 3, - -+**/-3* , **/-3* ( ( -3-3( , ( /- *,/-/( ,*((/( 3,, -(5(* ,** -+(- , -)/(3* +( ,**.
C-+, ( (=(3/, +( +(-3(+, (- /- *,/-/( ,*((/( -- , (/-+, =*-3*(, 5( ( -+*/, 3,3- 5( -(+-+ - +*3/-( , (-+(3-+- -- ((- -/-(:- (@-,- , *3,(/- +( , (/-+, =*-3*(,.
CON ABSTENCION O DENEGACI"N DE OPINION
C-+, ( ,*)( (=(3/, +( **/-3* ( ( -3-3( (/- *,/-/( ,*((/( 5( ( -+*/, , <- ,+*+, ,)/(( =*3*(/( (*+(3*-,*-++( -+*/,> 3,(3(/((/( , (+- (?(- ,** ,)( , (/-+, =*-3*(, .
12
BIBLIOGRAFÍA Corporación Edi-Ábaco Cía. Ltda. (2002). Colegio De Contadores Públicos. !c"p!rado !# 09 d! $ici!%br! d! 2016& d! 'ttp***.ccp+"cr!.or,.!L!!+!,#a%!nto+#!!+/or%atiant!rnaciona#5 /C/nt!rpr!tacion!+/rad"ccion+!c700dicta%!na"ditor+obr!#o+!+tado+n anci!ro+.pd L!%"+& . /. (24 d! En!ro d! 2011). Contabilidad Puntual. !c"p!rado !# 09 d! $ici!%br! d! 2016& d! 'ttp+contap"nt"a#.#!+.*ordpr!++.co%201102r!+"%!n-nia-700.pd !draa& E. (16 d! ct"br! d! 2014). Instituto de contadores públicos. !c"p!rado !# 27 d! /oi!%br! d! 2016& d! 'ttpincp.or,.coc"%br!incppr!+!ntacion!+a+!,"ra%i!nto+!+ion1!d,arp!draa.pd RODRIGUEZ & ASOCIADOS. (21 d! ,o+to d! 2007). !c"p!rado !# 27 d! /oi!%br!
d! 2016& d! 'ttp***.rodri,"!a+ociado+.co%.!+it!attac'%!nt+artic#!6503/CC 1C/+2006.pd :ar%i!nto aa+& $. (28 d! ,o+to d! 2016). ct"a#iación pro!+iona# +!,"ra%i!nto r!i+oría +ca# . ;o,ot< $.C& Co#o%bia. =ain+t!in& >.& Latt"ca& .& E+pa?o#& @.& A >ora& C. (14 d! :!pti!%br! d! 2009). Conseo De Seguridad !ial. !c"p!rado !# 09 d! $ici!%br! d! 2016& d! 'ttp+***.c+.,o.crdoc"%!nt+1017910843/or%a+Bnt!rnaciona#!+Bd!B "ditoria..pd42589924-662-487a-a0!6-8667da1469!3
