Caracterización de la normas internacionales de auditoria (NIAS) direccionada al efectivo y equivalentes del efectivo en la empresa de servicios públicos Empitalito e.s.p ubicada en el municipio de Pitalito Huila
The International Auditing Standards (ISAs) issued by the IAASB International Auditing and Security Standards Committee of the International Federation of Accountants (IFAC) issued decree 302 of 2015. Formerly called Generally Accepted Auditing Standards (NAGAS) following the fundamental elements to identify and evaluate the risks of material misstatement in the entities' financial information.
The objective of the (ISAs) is to obtain reliability and reasonableness in the financial statements and to identify the principles that fall on the professionals who exercise the discipline of accounting within an economic field. The evaluation factors are identified in the implementation of the International Auditing Standards directed to cash and cash equivalents in the public service company Empitalito E.S.P. located in the municipality of Pitalito Huila.
This research is of a mixed approach, qualitative and quantitative data will be linked, and the results generated will serve as a starting point for the accounting profession through strategies that facilitate the understanding of the (NIAs). Because of the foregoing, it will provide strategies that will minimize physical and emotional wear and tear on public accountants who find it difficult to apply and understand them and therefore improve the productivity of companies that triggers changing processes and procedures due to globalization.
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