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VADEMÉCUM



Ven conmigo


VEN CONMIGO

Número 7, Diciembre de 2011
El Diccionario de la Real Academia Española nos enseña que vademécum proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día.
ASEGURAMIENTO

CONTABILIDAD FINANCIERA



CONTABILIDAD GERENCIAL

FINANZAS

IMPUESTOS

INVESTIGACIÓN

REGULACIÓN

SISTEMAS DE INFORMACIÓN




Accountancy Age

Audit Commission attacks public audit consultation

Australian Securities and Investments Commission- Auditors lack scepticism

Audit Commission contracts opened to EU

Audit Commission redundancy cheques 'could fund mutual'

Audit rotation and the consultation conundrum

Auditor rotation for FDs' credibility-

Audit inspectors 'pleased' with smaller firms' progress

Audio- Audit braced for Competition Commission probe

Aviva swaps E&Y for PwC audit

ACCA blasts public audit plans

Big Four play audit musical chairs

Block the Big Four from Audit Commission takeover

Bongos help internal auditors spend £5,000

CBI- Internal audit critical for risk management

Deloitte first off the block after government audit response

Deloitte shunts PwC off railway audit

E&Y beats Deloitte to Aegis audit

E&Y recruited for Michael Page's audit

Eco City resumes trading after missing audit deadline

EU to propose audit-only firms and mandatory rotation

E&Y to answer questions over Anglo Irish audit

FRC- Audit firms must pull their socks up

Grant Thornton drops Sunseeker audit

Government rejects Lords' call for mandatory audit dialogue

s the mafia helping the OFT's audit inquiry-

ICAEW fines high street firms for audit failings

Independence 'vital' if local councils appoint auditors

Internal auditors' role in wake of credit crisis

Internal auditors to the rescue

IFRS doubters stung by government audit report verdict

Is offshoring audit a passport to success-

Kabulbank chiefs arrested as IMF demands audit

Lords to publish government response to auditors report

Lords may publish government response to audit inquiry

Local public audit's silent custodian

Local public audit consultation ends on Thursday

‘Low cost’ Messrs Shipleys win Worthington audit

Local government 'unprepared' for audit changes

Local public audit's silent custodian

Mazars wins DQ Entertainment audit

MPs 'disappointed' by Audit Commission axing

McMullan swells National Audit Office

New Irish government audit best practice

New entrants set for Audit Commission bidding

Norway opens doors to US audit watchdog

OFT edges toward decision on audit market

PwC- Analysts crave more timely assurance, less boilerplate audit

Proportionate liability 'essential' for audit reform

PCAOB- Rotation could free auditor from pressure

PwC admits JP Morgan audit failings

Public audit takes shape in DA Partnership-

Public audit mutual one step closer

Planes trains and auditors

RSM Tenon's result bolstered by audit arm

Top 50 +50 2011 analysis- Audit

US audit watchdog snuggles up to Japan

US regulator may strengthen broker-dealer audit

US regulator sets out possible audit model changes

US pores over auditor independence

Video- Audit braced for Competition Commission probe

Accountants World

Accounting Board to Seek Comments on Rotating Auditors

Little Change in Audit Fees

My Auditor, My Whistle-blower

PCAOB Members Question Auditor "Narratives"

What Were the Auditors Thinking-



Actualicese
Auditoria forense aplicada a la política – Álvaro Fonseca Vivas

Reuniones con directivos, un factor crítico de éxito en una auditoría – Auditool

Se necesitan más firmas de auditoría (I) – Samuel Alberto Mantilla B

Siete Hábitos de un Auditor Efectivo – Auditool



AE Accounting Education

PCAOB ISSUES CONCEPT RELEASE ON AUDITOR'S REPORTING MODEL

CHAIRMAN OF PCAOB RAISES POSSIBILITY OF REQUIRED AUDITOR ROTATION

INSTITUTE OF INTERNAL AUDITORS RELEASES 2010 ANNUAL REPORT

PCAOB ISSUES CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION

CHINESE AND U.S. REGULATORS MEET IN BEIJING ON AUDIT OVERSIGHT COOPERATION

CAQ COMMENTS ON POSSIBLE CHANGES TO THE AUDITOR REPORTING MODEL

ICAI WELCOMES CENTRAL BANK PROPOSALS ON BETTER COMMUNICATIONS WITH AUDITORS

IIA SEEKS LEADERSHIP CANDIDATES FOR 2012-2013

IRBA PUBLISHES GUIDE TO AUDIT IN THE PUBLIC SECTOR

CHINESE MINISTRY OF FINANCE ISSUES GUIDANCE ON CHOICE OF AUDITING FIRM

American Institute of Certified Public Accountants (AICPA)

Audit Quality Centers Update

2010 AICPA Public Service Award for Firms

PCAOB Chairman Calls for More Global Cooperation on Audit Regulation

PCAOB Adopts Rule Creating Interim Program for Auditors of Broker-Dealers

AICPA National Audit Committee Forum; June 21-22 at the Mandarin Oriental, Washington, D.C

PCAOB Proposes Standards for Broker-Dealer Audits and Auditing Supplemental Information

PCAOB, SEC to Meet With Chinese Officials on Auditing Oversight

Audit Standards Board Members' Biographies

Asian Organisation of Supreme Audit Institutions (ASOSAI)

Review Meeting for the program on Quality Assurance in Performance Audit (Bangkok, Thailand in April – May 2011)



Association of Chartered Certified Accountants (ACCA)

Liability switch needed to give impetus to audit reform, says ACCA



Association of International Accountants

Malaysian PLCs Moving Away From "Big Four" Auditors

Top Auditing Firm Faces Sanction

Public Comments Inviting Regarding Rotating Auditor Suggestion

APB Issues Revised Guidance On The Audit Of Central Government Financial Statements In The Republic Of Ireland

Singapore Audit Practice Bulletin- Engagement Quality Control Review

Audit Commission Announce Contract Areas For Audit Practice Outsourcing

Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)

16.05.2011 - Core Principles for Independent Audit Regulators

16.05.2011 - IAASB Seeks Global Views on Enhancing the Value of Auditor Reporting

Auditing and Assurance Standards Board (AUASB)

The AUASB has issued a new Auditing Standard, ASA 2011-1

AUASB issues updated Guidance Statement for SMSF auditors

AUASB invites comment on Exposure Drafts of Proposed Standards on Comfort Letters and Fundraisings



Auditoría Interna de la Nación – Uruguay

Normas de Auditoría Interna Gubernamental del Uruguay -NAIGU-, Guías Técnicas y Código de Ética



BDO Internacional

Update from BDO on the work of the European Parliament’s review of the future of audit services



Canadian Institute of Chartered Accountants (CICA)

Reporting Implications of New Auditing and Accounting Standards (4th edition)



Chamber of Financial Auditors of Romania

Revista "Audit Financiar" - Nr. 9/2011

Revista "Audit Financiar" - Nr. 10/2011

Chartered Accountants Ireland

IAASA issues notification forms for cessation of office by an auditor

ISE letter to Company Secretaries of Irish Listed Companies re- Irish Corporate Governance Annex - guidance on meaningful description of Audit Committee's activities in Annual Report

PCAOB Issues Concept Release on Auditor Independence and Audit Firm Rotation

Minister announces increase in ROI audit exemption thresholds

Publication of Information Sheet 02/2011_Access to information by succeeding auditors

Significant Increase in Tax Debt Write Offs According to the Comptroller and Auditor General’s 2010 Report

Colegio de Contadores Públicos de Costa Rica

Licitacion Abreviada 02-2011 - Auditoria Externa



Colegio de Contadores Públicos de Lima

Destacados profesionales contable dictarán conferencias sobre Auditoría



Colegio de Contadores del Paraguay

El CCP invita al Ciclo de Cursos Modulares de Normas Internacionales de Auditoria – Aplicaciones Prácticas



Conselho Federal de Contabilidade (CFC)

PwC defende a relevância do auditor

Sigilo profissional não isenta empresa de auditoria de dar informação em processo

Grandes firmas de auditoria crescem apesar da turbulência econômica

CVM edita Deliberação que dispõe sobre a rotatividade dos auditores independentes

Auditores sofrem pressão na China



Contraloria General de la República

Auditorías regulares de la CGR señalan fallas recurrentes en estudios y diseños de los SITM

Contraloría General de la República Resolución orgánica 6368 por la cual se adopta la Guía de Auditoría de la Contraloría General de la República 

Guía de Auditoría

Informe de Auditoría Agencia Nacional de Hidrocarburos -ANH

Resumen Informe de Auditoría ANH vigencia 2010

Vía libre a la Unidad de Fiscalización del Ingreso Minero-Energético

Contraloría presenta evaluación anual sobre estado de los recursos naturales y del ambiente

Informe Pormenorizado del Estado de Control Interno. Ley 1474 de 2011

CPA Australia

Maintenance of principles-based SMSF audit independence a win



European Federation of Accountants and Auditors for SMEs (EFAA)

EFAA publishes its response to IAESB ED- IES 6

EFAA publishes its response to IAESB ED- IES 4

EFAA publishes its response to IAASB Consultation Paper- Enhancing the Value of Auditor Reporting- Exploring Options for Change »



Federación de Colegios de Contadores Públicos de Venezuela

Normas y Procedimientos de Auditoría Interna DNAI Nº 3 Versión 1



Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE)

Resolución JG Nº 419/11 – Designación de los miembros del Consejo Emisor de Normas de Contabilidad y Auditoría (CENCyA)

Prevención del lavado de activos de origen delictivo – Actuación como auditor externo y síndico societario

Fédération des Experts Comptables Européens (FEE)

FEE Conference on Audit Policy - Thursday 30 June 2011

FEE calls on all stakeholders to join forces to advance audit policy

Future Supervision of the Audit Profession – Further Cooperation

European Passport for Auditors and Audit Firms

Provision of Non-Audit Services to Audit Clients

Appointment of the Auditor

Developing the Role of the Auditor and Auditor’s Communication

FEE Briefing Paper 'Enhancing the Quality of Solvency II Public Reporting - Benefits of Harmonising Auditor Reporting for the Users'

FEE Comment Letter on the IAASB ED on ISAE 3000 on Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

FEE Briefing Paper 'Proportionality and International Standards on ISAs'

FEE News Release- FEE initial reaction on media reports regarding European Commission proposals on audit policy

FEE Comment Letter on the IAASB Consultation Paper on Enhancing the Value of Auditor Reporting- Exploring Options for Change

FEE Comment Letter on the PCAOB Rulemaking Docket Matter No. 34- Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements and Related Amendments to PCAOB Standards

FEE initial reaction on media reports regarding European Commission proposals on audit policy

Financial Executives International (FEI)

PCAOB Issues Concept Release On Auditor Independence; Comments Due Dec. 14



Financial Reporting Council (FRC)

PCAOB Issues Concept Release On Auditor's Reporting Model; Comments Due Sept. 30

APB issues revised guidance on the audit of friendly societies

Audit inspection reports for the six largest firms published

Importance of true and fair view in both UK GAAP and IFRS reaffirmed by the Accounting Standards Board and Auditing Practices Board

Publication of Audit Inspection Unit 2010/11 Annual Report

APB issues revised guidance on the audit of central government financial statements in the Republic of Ireland

Audit Inspection Unit publishes report on firms auditing ten or fewer entities within AIU scope



Government Accountability Office (GAO) - Estados Unidos de América

Information Security: Additional Guidance Needed to Address Cloud Computing Concerns GAO-12-130T



Grant Thornton Internacional

EC Green paper on audit policy

August 2011 Insurance internal audit expert joins Grant Thornton

Haut Conseil du Commissariat aux Comptes (H3C) - Francia

Norme d'exercice professionnel - principes spécifiques applicables à l'audit des comptes consolidés



Hong Kong Institute of Certified Public Accountants

Quality Assurance Forum - Achieving high quality auditing and financial reporting

Institute comments on IAASB Discussion Paper on The Evolving Nature of Financial Reporting- Disclosure and its Audit Implications

Financial and Auditing Alert Issue No. 15- Implementation of revised Code of Ethics for Professional Accountants from SMP's perspective

Institute comments on IAASB proposed ISAE 3000 (Revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and other consequential amendments

Press release- Mainland and Hong Kong Accountants Sign Joint Declaration on Ongoing Convergence of Auditing Standards

Institute comments on IAASB Consultation Paper on Enhancing the Value of Auditor Reporting- Exploring Options for Change




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