organismos de control trabajo n1 ok

8/17/2019 Organismos de Control TRABAJO N1 OK

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UNIVERSIDAD CENTRAL DEL ECUADOR

FACULTAD DE CIENCIAS

ADMINISTRATIVAS

CONTABILIDAD Y AUDITORIA

AUDITORIA FINANCIERA I

TEMA: ORGANISMOS RECTORES DE LA CONTABILIDAD Y AUDITORÍA

CURSO: CA 5-06

INTEGRANTES:

ANDREA DIAZ

KARINA LOPEZ

JOSELYNNE MENDEZ

ANDREA MONTALVO

CRISTINA QUINAPALLO

WENDY SALINAS

KEVIN SANCEZ

KATERINE USCA

ABRIL-SEPTIEMBRE

!0"6


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Contenido

INTRODUCCIÓN..................................................................................................................3

RECOPILACIÓN HISTÓRICA.............................................................................................3

1. ORGANISMOS RECTORES PRIVADOS MUNDIALES...............................................41.1 FAC: INTERNATIONAL FEDERATION OF ACCOUNTANTS (FEDERACION

INTERNACIONAL DE CONTADORES).........................................................................4

1.2 IASB: INTERNATIONAL ACCOUNTANTS STANDARS BOARD (JUNTA O

CONSEJO DE NORMAS INTERNACIONALES DE CONTABILIDAD)......................6

1.3 IASC: INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE.............

1.4. IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS)...................!

2." ORGANISMO RECTOR AMERICANO.......................................................................1#

2.1 AIC: ASOCIACIÓN INTERAMERICANA DE CONTABILIDAD........................1#

3. ORGANISMOS RECTORES NACIONALES............................................................12

3.1 CONTRALOR$A GENERAL DEL ESTADO............................................................12

3.2 FEDERACIÓN NACIONAL DE CONTADORES DEL ECUADOR.......................12

3.3. INSTITUTO DE INVESTIGACIONES CONTABLES........................................13

3.4. COLEGIOS PROVINCIALES DE CONTADORES............................................14

3.4.1. COLEGIO DE CONTADORES P%BLICOS DE PICHINCHA........................1&

BIBLIOGRAF$A..................................................................................................................1

NETGRAF$A........................................................................................................................1


3/18

INTRODUCCI#N

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RECOPILACI#N IST#RICA

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5/18

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(JUNTA O CONSEJO DE NORMAS INTERNACIONALES DE

CONTABILIDAD)

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8/18

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9/18

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10/18

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11/18

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12/18

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3.2 FEDERACIÓN NACIONAL DE CONTADORES DEL ECUADOR

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13/18

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15/18

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BIBLIOGRAFÍA

O*+,->+0-7, I,/+/-0+,+ 5/ C-/,0-+ E0',7-0+ OICE. (#& 5/ 1# 5/ 2#1&). NIC-

NIIF . O;/,-5' 5/ @:KK.,-0,--.'*K@'/K-+;K9/"/"/"-+;.@

F,5+0-7, 5/ C'-< 5/ N'+ I,/,+0-',+/ 5/ C',+;--5+5 . (2##6). Manual del Procedimiento a Seguir para el Consejo de Normas Internacionales de Contabilidad

(IASB) .

IFRS. (2#12). Fundacin IF!S . R/0/+5' / 1 5/ ABRIL 5/ 2#16 5/

@:KK.-.'*KT@/"'*+,-+-',KD'0/,K@'/A/S+,-@2#12.5

NETGRAFÍA

@:KK.0',+'-+.*';./0K+-,-0-',.+-5S;S/00-',3

@:KK.0'/'/*+.0'./0K;##1"1.@

@:KK+-0./50+0-',0',-,+.,/K-,5/.@,'5/14

@:KK.-+0"0'',.'*K/"-,'

@:KK.00.'*./0K

@:KK+5-''.0'K;'*K+5-'-+"//,+K26#"'"9/"'5'"+5-'"5/"0','0/"5/"+"-+0"

-,/,+-',+"/5/+-',"'"+00',+,

@:KK.,0/./0K+*/KA0/0+"5/.+
http://www.contraloria.gob.ec/la_institucion.asp?id_SubSeccion=3http://www.correolegal.com.ec/b001-1.htmlhttp://aic.educacioncontinua.net/index.php?node=174http://www.iasc-commons.org/es-infohttp://www.ccpp.org.ec/http://auditool.co/blog/auditoria-externa/2607-lo-que-todo-auditor-de-conocer-de-la-ifac-international-federation-of-accountantshttp://auditool.co/blog/auditoria-externa/2607-lo-que-todo-auditor-de-conocer-de-la-ifac-international-federation-of-accountantshttp://www.fnce.ec/page/Acerca-de.aspxhttp://www.contraloria.gob.ec/la_institucion.asp?id_SubSeccion=3http://www.correolegal.com.ec/b001-1.htmlhttp://aic.educacioncontinua.net/index.php?node=174http://www.iasc-commons.org/es-infohttp://www.ccpp.org.ec/http://auditool.co/blog/auditoria-externa/2607-lo-que-todo-auditor-de-conocer-de-la-ifac-international-federation-of-accountantshttp://auditool.co/blog/auditoria-externa/2607-lo-que-todo-auditor-de-conocer-de-la-ifac-international-federation-of-accountantshttp://www.fnce.ec/page/Acerca-de.aspx

organismos de control trabajo n1 ok

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