Ven conmigo

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Ven conmigo


Número 5, Diciembre de 2010
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.








Accountancy Age

PwC face investigation over JP Morgan audit

PwC chief calls on Cable to clarify intentions for audit

UK man makes Deloitte's global audit chief

Measures to open up audit market have so far failed

Broader role lined up for banking auditors

Audit chief's pay rejected

Equitable ruling leaves audit guessing over legal liabilities

EC weighs in on debate over future role for audit

KPMG chief calls for audit reform

PwC partner said auditors will not resist crisis reforms

Audit Commission suspends search for chief executive

Banking reform report- "fundamental questions" about purpose of audit

ICAEW wants auditors' private discussions to be public

Emergency Budget- Civil list to be audited

E&Y win StatPro audit from PwC

Margaret Hodge questions NAO powers to audit BBC and Royal accounts

Widen the scope of audit, says ACCA

ICAEW hits back at FSA-FRC auditor criticisms

FSA audit report- Regulator seeks power to disqualify audit firms

Breaking News- FSA accuse auditors of failing to question management bias

Reforms to transform auditor-regulator relations

Lords may look into audit reform- McFall

Auditors could face grillings from analysts

Audit firm numbers drop as red tape tightens

New FSA powers will force auditors to speak out

Rockhopper appoints KPMG as auditors

Audit's chief castigator joins Grant Thornton

FD appointment sees APC keep audit partner beyond five years

No need for non-audit ban, regulator claims

Regulator fears small auditors over-reaching their ability

Rentokil-style audit gains in popularity across listed companies

Inspectors call for ‘significant improvement’ in major audits

FTSE 100 audits require "significant improvement", inspectors find

BDO chief warns auditors may "cut corners" to save on costs

Investors unhappy with lack of competition in audit market

Shares suspended in Mirada after audit delays

Horwath Clark Whitehill wins Yujin International audit

Auditor-regulator talks might benefit from code

Auditors slammed by FSA for 'client asset' failings

Mazars resigns Independent Resources audit

Internal auditor in line for apology

Regulator could bar European auditors practicing in US

Safferys loses audit role after fifty years

Exclusive- More concentration required among smaller auditors

Lords to hear top six firms on audit reform

Audit Commission should be denied to Big Four

Big Four can take losing a chunk of the audit market

Joint audits will increase fraud- Big Four partner

FRC wants greater power over auditors

"Unrealistic" for Northern Rock auditor to have raised alarm

EC proposes mandatory rotation of auditors

Europe set to reveal audit reform

PKF receives mixed review from audit watchdog

PwC takes Martin Currie audit from E&Y

Lords kick-off audit review tomorrow

Audit Commission's demise may see Big Five emerge

Chapman Davis fined for 'unqualified' audit

Institutional prejudice' restricting audit market

BDO wants root and branch audit overhaul

Protiviti deal aims to raise internal auditors' profile

Audit firm division should be explored

KPMG investigated over BAE audit

Activist investor to face Lords audit enquiry

New audit chairman for Booker prize publisher

Institutes concede reform required for audit

Institutes sceptical of joint audit plan

Humanitarian group appoints UK auditor

Big Four audit dominance "unhealthy"- BDO chief

FRC and SEC hold joint talks on audit regulation

MPs announce inquiry into Audit Commission abolition

EU budget errors despite auditor sign-off

Aseana chooses KPMG over Mazars for audit work

Braemar replaces PwC auditors with KPMG

Regulators to face audit inquiry

Audit Commission names Gareth Davies in crucial MD role

Europe greenlights US audit inspections

Ex E&Y audit partner joins Neovia board

FRC chief sees no "rapid change" to auditor liability rules

ICAEW chief says audit quality remains strong

Inspectors flag up KPMG stock-take audit concerns

FRC delivers verdict on audit firms

Investor confidence in US audits remains high

Audit market is "fiercely competitive" Deloitte argue

BIS officials asked to license small accounting firms

Watchdog reveals scathing report of smaller audit firms

New Protiviti MD to head up internal audit and financial controls team

Investors unhappy with lack of competition in audit market

Shares suspended in Mirada after audit delays

Internal auditor in line for apology

KPMG grabs Capita audit from E&Y

Accountants World

Auditors Lingering Doubts

Internal Auditors Target Spreadsheets

Implementing the IT-Related Aspects of Risk-Based Auditing Standards

Internal Audit's Say on Pay

PCAOB Proposes Higher Evidence Standards in Audit Confirmations

How Good Is Your Auditor's Technology-

Abercrombie & Fitch to Pay $1 Million Fine After I-9 Audit

Audit-Fee Fall- Its a Matter of Trust

Court Rules on Question of Wrongdoing Companies Seeking Damages from Auditors

Cloudy Future for GAAP

Investors Remain Confident in Audited Financial Statements

Accounting and Corporate Regulatory Authority

ACRA rallies efforts to enhance audit quality and raise appreciation of the value of high quality audits

ACRA attends meeting of the International Forum of Independent Audit Regulators


Administración del recurso humano en las firmas de Contadores Públicos - Auditool

Buenas prácticas en la ejecución de compromisos en las firmas de Contadores Públicos. Parte 4 – Auditool

AE Accounting Education

Internal audit should become strategic risk advisers to the board suggests new pwc study

Frc publishes its fifth progress report on the implementation of mpg recommendations on audit choice

Auasb introduces guidance to make it easier for auditors and banks to arrange bank confirmations

Irba issues rules regarding improper conduct and code of professional conduct for registered auditors

PCAOB issues report on inspection observations of auditing during the economic crisis

CBRC issues new regulation on auditing financial institutions in China

IAASB proposes new guidance on auditing complex financial instruments

Forum of firms focuses on practical application of group audit standard

Chartered Accountants Ireland welcomes irish government announcement on eu quality assurance recommendations for auditors

APB publishes exposure draft of a revision of practice note 11 - the audit of charities in the UK

Additional Clarified Statements on Auditing Standards Finalized

American Accounting Association (AAA)

Auditor's Report Spring 2010

The effect of the social mismatch between staff auditors and client management on the collection of audit evidence

Multiple audit committee member-audit partner links and audit quality

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

Underwriter Industry Specialization and Choice of Auditor in Initial Public Offerings

The relationship between audit opinion and auditor change in view of Type I and Type II errors

Auditor-Related Disclosure in the IPO Prospectus and the Impact on Underpricing

Audit Education and the Real-Time Economy

American Institute of Certified Public Accountants (AICPA)

Audit Committee E-Alert No. 14- May 2010

AICPA auditing exposure draft is issued on filings with SEC under Securities Act of 1933

The Recovery Act- An Auditee's Perspective

Supreme Court Expected to Rule Soon on PCAOB's Constitutionality

AICPA Audit and Accounting Guide - Common Interest Realty Associations

Former PCAOB and Fed Official Joins Center for Audit Quality

AICPA to Host Inaugural National Audit Committee Forum

PCAOB Proposes Higher Evidence Standards in Audit Confirmations

AICPA National Audit Committee Forum

Auditors turn focus to executive pay

Report Examines Downturn's Impact on Audits of Financial Institutions

Some Audit Documents Protected

What the PCAOB’s Proposed Standard Means for Audit Confirmations

Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial

Court Rules on Question of Wrongdoing Companies Seeking Damages From Auditors

HUD Information- HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS

HUD Information- HUD Consolidated Audit Guide

HUD Information- Submission and Audit Requirements for PHAs and Mulitfamily Program Participants

HUD Information- Offices Relevant to HUD Audits and Related Background on FASS and LASS

HUD Information- GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

SAS No. 70 Transformed

Survey- Investors Remain Confident in Audited Financial Statements

Some Audit Documents Protected

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