trabajo nias control de calidad

8/17/2019 Trabajo Nias Control de Calidad

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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA- ECONOMICAS ÁREAPROFESIONAL

UNIVERSIDAD DE SAN CARLOS DE GUATEMALA

FACULTAD DE CIENCIAS ECONÓMICAS

ESCUELA DE AUDITORIA

SEMINARIO DE AUDITORIA

LIC. CARLOS ROBERTO MURICIO GARCÍA

EDIFICO S-3 SALÓN 202

ANALISIS: CONTROL DE CALIDAD

NIAS

1 200613228 Jo! M"#$%& L'(%) To**% +,"#$%&o/,"&.o,2 2006130 L%/%* S"&"4o* 5!*%) G',%) L%/%*-2o/,"&.o,3 20071127 A&%"#4*" L%/" C"&4%*'#

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200812808 S%*9o A4o&o D;") Co#/*%*" %*9o*%o*49,"&.o, 200


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INDICE

CARATULA----------------------------------------------------------------------------------------1

INDICE ---------------------------------------------------------------------------------------------2

INTRODUCCIÓN---------------------------------------------------------------------------------3

ANALISIS DE NORMAS INTERNACIONALES DE CONTROL DE CALIDAD

NIA 220---------------------------------------------------------------------------------------------

EJEM5LO DE EVALUACION DE DESEM5EO--------------------------------------1

CONCLUSIONES------------------------------------------------------------------------------31

RECOMENDACIONES-----------------------------------------------------------------------32

BIBLIOGRAFÍA----------------------------------------------------------------------------------33

CONTROL DE CALIDAD Página 2


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INTRODUCCI+N

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5%*(%/" 4%& S%/o* 5=&o

1 Esta NIA se refiere al trabajo de firmas de auditoría del sector privado.

Muchas auditorías de gobiernos y otras entidades del sector público son

realizadas por Instituciones uperiores de Auditoría !IAs"# otros

organismos nombrados por estatutos o auditores practicantes. $os

principios generales en esta NIA sobre control de calidad aplican

igualmente a las IAs. in embargo# algunas de las políticas y

procedimientos específicos pueden no ser aplicables !por ejemplo#

aceptaci%n y retenci%n de clientes# la organizaci%n colegial de las IAs"

y puede haber políticas adicionales relevantes a los auditores del sector

público.

2 &ambi'n# en el sector público de algunos países# el control de calidad

generalmente tiene un diferente significado al adoptado en esta NIA.

Aseguramiento de calidad es el t'rmino aplicado a la supervisi%n interna

y procedimientos de revisi%n mientras (ue control de calidad es el

t'rmino aplicado a revisiones de calidad e)ternas



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4% "$%*4o " #$%o 4%"**o&&o o#4o#% ",="#/%.

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23/39


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24/39


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#4"#4o >$!# (*%("*"* &" %"&$"o#% $#4o %*# (*%("*"4".

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U"* o*,"H >$% ($%4%# %* %/"#4"*)"4"H ("*" %"&$"* %&

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25/39


D%/%*,#"* >$% &" %"&$"o#% % o,(&%/%# o(o*/$#",%#/%.

M"#/%#%* %(%4%#/% 4%& (%*o#"& >$% o#/%#9"# 4o$,%#/"'#

*%&"/" "& (*o%o 4% %"&$"'#..

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26/39


" A9#"* *%(o#"=&4"4 " (%*o#" 4%9#"4" ("*" /o,"* 4%o#%

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&" %#/*%/"H ,"#/%#%* &o *%9/*o "(*o("4o.

= E"&$"* 4"/o o=/%#4o 4"#4o *%o#o,%#/o "(*o("4o " &" "&4"4

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#44$o >$% $,(&%# o# %*/o */%*o %/"=&%4o.

C. ASIGNACIÓN

5o&;/"

E& /*"="o 4% "$4/o*;" % 4%=% "9#"* " (%*o#"& >$% /%#9" %& 9*"4o 4%

%#/*%#",%#/o /!#o %%#" *%>$%*4o %# &" *$#/"#".

5*o%4,%#/o

1 D%&#%"* %& %#o>$% 4% &" *," o=*% "9#"'# 4% (%*o#"&H #&$%#4o

&" (&"#%"'# 4% &" #%%4"4% 9&o="&% 4% &" *," 4% &" o#" &"

,%44" %,(&%"4" ("*" &o9*"* $# %>$&=*o 4% *%>$%*,%#/o 4%

$%*)" &"=o*"& ("*" "$4/o*;"H "=&4"4% 4%& (%*o#"&H 4%"**o&&o

#44$"& $/&)"'#.

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("*" &" (*/" #44$"& 4% o#".

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"$4/o*;" %(%;".

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27/39


4 Co#4%*"* &o 9$%#/% "/o*% ("*" %& &o9*o 4% $# %>$&=*o 4% &o

*%>$%*,%#/o 4% $%*)" &"=o*"& ("*" "$4/o*;"H "=&4"4% (%*o#"&%H

4%"**o&&o #44$"& $/&)"'#:

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D(o#=&4"4 4% (%*o#"&

"=&4"4 %(%"& *%>$%*4".

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Co#/#$4"4 *o/"'# (%*'4" 4%& (%*o#"&.

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2 A9#"* $#" (%*o#" o (%*o#" "(*o("4" ("*" %* *%(o#"=&% 4%

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"$4/o*;" %(%;".

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($%/oH "#/%%4%#/%H "=&4"4 %(%"&.

L" $(%*'# (&"#%"4" &" #o&$*"'# 4%& (%*o#"& 4% $(%*'#.

D(o#=&4"4 (*o%/"4" 4% /%,(o 4% &o #44$o "9#"4o.

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o#&/o 4% #/%*!H /"&% o,o "9#"'# 4% (%*o#"& " "$4/o*;"

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28/39


= D"* "(*o("4" o#4%*"'#H "& "9#"* (%*o#"&H /"#/o " &" o#/#$4"4

o,o " &" *o/"'# ("*" (*%%* &" o#4$'# %%#/% 4% &" "$4/o*;" &"

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= Co#4%*"* &" %(%*%#" "("/"'# 4%& (%*o#"& 4% "$4/o*;" %#

*%&"'# o# &" o,(&%4"4 $ o/*o *%>$/o 4% &" "$4/o*;"H %& 9*"4o

4% $(%*'# >$% % 4%=%* $,#/*"*.

D. DELEGACIÓN

5o&;/"

D%=%* "=%* $%#/% 4*%'#H $(%*'# *%'# 4%& /*"="o " /o4o

#%&% ("*" (*o(o*o#"* %*/4$,=*% 4% >$% %& /*"="o 4%%,(%"4o $,(&%

o# &o %/#4"*% "(*o("4o 4% "&4"4.

5*o%4,%#/o

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29/39


D%"**o&&o 4% (*o9*"," 4% /*"="o (*o($%/o ("*" *%" ("*/$&"*%

4% #/%*! 4% "$4/o*;".

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4% &" *," ("*" %& /*"="o 4%%,(%"4o.

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o*9"#)"o#"&%H o#4%*"#4o &" "("/"'#H "("4"4 %(%*%#"

4%& (%*o#"& "9#"4o.

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o# &" "$4/o*;" o,o $# /o4o.



30/39


I#o&$*"* " &o "$&"*% %# /"#/" ("*/% 4% &" "$4/o*;" o,o %"

"/=&%..

= E#"/)"* &" ,(o*/"#" 4% "=&4"4% 4% "4,#/*"'# 4%& (%*o#"& %

#&$* o=%*/$*" 4% %/o /%," %# &o (*o9*"," 4% "("/"'# 4% &"

*,".

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T*"="" ="o 4%*%#/% (%*o#"& 4% $(%*'#.

E. CONSULTAS

5o&;/"

C"4" %) >$% %" #%%"*o /%#4*# &$9"* o#$&/" 4%#/*o o $%*" 4% &" *,"H

o# ">$%&&o >$% /%#9"# &" %(%*%#" "=&4"4 "(*o("4".

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o=*% o/*o "$#/o o,(&%o o #$$"&%.

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31/39


I#4$/*" o# *%>$/o %(%"&% 4% o#/"=&4"4H "$4/o*;" o #o*,%

5*o=&%," >$% $*9%# %# &" (*/"

R%>$/o 4% (*%%#/"'# " o*9"#,o &%9&"/o *%9&",%#/"4o*%H("*/$&"*,%#/% &o 4% $*4'# %/*"#%*"

M"#/%#%* o (*o(o*o#"* "%o " ==&o/%" 4% *%%*%#" "4%$"4"

" o/*" $%#/% "$/o*)"4".

E/"=&%%* *%(o#"=&4"4 ("*" ,"#/%#%* $#" ==&o/%" 4% *%%*%#"

%# "4" o#" 4% (*/"

M"#/%#%* ,"#$"&% /!#o %,/* (*o#$#",%#/o /!#oH

#&$%#4o &o *%&"/o " #4$/*" ("*/$&"*% o/*" %(%"&4"4%

M"#/%#%* "$%*4o ("*" o#$&/" o# o/*" *," % #44$oH $"#4o

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"$/o*)"4" 4%#* $ "$/o*4"4 %# /$"o#% 4% o#$&/".

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o*9"#,o &%9&"/o o/*o o*9"#,o *%9$&"4o*%

= D%9#"* %(%"&/" ("*" #4$/*" ("*/$&"*%

A"* "& (%*o#"& o=*% %& 9*"4o 4% "$/o*4"4 >$% % 4"* " &"

o(#o#% 4% %(%"&/" o,$#"*&% &o (*o%4,%#/o " %9$*

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*%>$%*" o#$&/".



32/39


" Co,$#"* "& (%*o#"& o=*% %& /o/"& 4% 4o$,%#/"'# >$% "=* >$%

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= I#4"* 4'#4% % "=* 4% ,"#/%#%* &" 4o$,%#/"'# 4% o#$&/".

M"#/%#%* "*o (o* /%," o# &o *%$&/"4o 4% &" o#$&/" ("*"

*%%*%#" (*o('/o 4% #%/9"'#.

F. ACE5TACIÓN Q RETENCIÓN DE CLIENTES

5o&;/"

S% 4%=%* *%"&)"* $#" %"&$"'# 4% &%#/% (*o(%/o $#" *%'#H o=*%$#" ="% o#/#$"H 4% &o &%#/% %/%#/%. A& /o,"* $#" 4%'# ("*"

"%(/"* o *%/%#%* " $# &%#/%H % " 4% o#4%*"* &" #4%(%#4%#"

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(*o(%/oH /"&% o,o #o*,% "#$"&%H %/"4o #"#%*o

(*oo#"&%H 4%&"*"o#% 4% ,($%/o o=*% &" *%#/".

A%*9$"* o# /%*%*" ("*/% #o*,"'# *%&"/" "& &%#/% (*o(%/o

4% $ "4,#/*"'# 4*%/oH &o >$% ($%4% #&$* %# &" %"&$"'#

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37/39


CONCLUSIONES

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o*9"#)"'#.


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38/39


RECOMENDACIONES

• E/"=&%%* &" (o&;/" (*o%4,%#/o >$% 4%# %9$*4"4 4% >$% %&

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"&4"4.

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%# &" No*," ("*" $# =$%# o#/*o& 4% "&4"4.



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