Aplicación de las normas internacionales de información financieras en las auditorías financieras

Abstract

The International Financial Reporting Standards issued by the International Accounting Standards Boards (IASB) are those that allow evaluating, analyzing the financial statements, also known as reports that allow knowing the financial situation of a company so that they are transparent and can be comparable at a global level. world. The financial audit in organizations that apply IFRS is effective when it is carried out continuously, applying effective controls that allow the company to have knowledge of how each of the financial activities is being handled within a certain period. IFRS, being universal, dynamic and inconstant schemes by nature, require continuous updates of all members and those who are directly related to the management of information such as accountants and economists. For the development of the investigation, the documentary and descriptive investigative method was used; since consultations were made in different scientific documents on the internet, based on the review of important theoretical contributions related to IFRS and their impact on financial statements, and descriptive, because of the written information on the proposed topic that was found in databases. scientific data was extracted, described and interpreted the most eminent of certain concepts. It is important to remember that accounting in companies is a fundamental part, therefore, senior management or, in turn, those responsible must be willing and in turn lead on each change that occurs in accordance with IFRS.