Número 9, Diciembre de 2012 El Diccionario de la Real Academia Española nos enseña que



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VADEMÉCUM



Ven conmigo


VEN CONMIGO

Número 9, Diciembre de 2012
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

CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL

FINANZAS

IMPUESTOS

INVESTIGACIÓN

REGULACIÓN

SISTEMAS DE INFORMACIÓN



Accountancy Age

KPMG strengthens Scotland audit practice

Ex-Schroders auditor becomes its CFO

RSM slips down auditor rankings table of listed clients

Scicluna to leave Lloyds audit committee role

Grant Thornton takes on Safeland audit after Baker Tilly quits

Deloitte backs its audit of Autonomy

FRC and ICAS investigate auditor competencies

ICAEW urges local audit cost rethink

BDO's firms break $6bn barrier

KPMG conducted due diligence of Deloitte audit at Autonomy

Audit needs to adapt or risk becoming “irrelevant”, say experts

PKF replaces PwC as auditors of Warner Estate

E&Y faces formal complaint over Farepak audit

KPMG appointed auditors of Mytrah Energy

150 Audit Commission staff join Ernst & Young

Accountants Association in Poland (AAP)

133bn in Gold Says Take Federal Auditing Seriously

IESBA issues a Summary of Prohibitions Applicable to Audits of Public Interest Entities

Accountants World

IAASB Proposes that Auditors Expand Review of “Other Information”

Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases

Accounting and Corporate Regulatory Authority – Singapur

Audit Practice Bulletin No. 2of 2012: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 2)

Audit Practice Bulletin No. 1 of 2012: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 1)

Actualicese

Revisor Fiscal no tiene secreto profesional frente a corrupción- Corte Constitucional

Certificación exigida al Revisor Fiscal en solicitud de devolución de saldos a favor en IVA

Diferentes Dictámenes e Informes del Revisor fiscal – Carlos Humberto Sastoque

Recomendaciones para cierres de auditorías de estados financieros a 31 de diciembre de 2012 – Auditool

¿Cómo realizar pruebas sustantivas en el ciclo de ventas, cuentas por cobrar y recaudos- – Auditool

Carta abierta al senador ponente de la reforma al ejercicio de la Contaduría en los tiempos de los IFRS (NIIF) y del aseguramiento de información financiera – Hernán A. Rodríguez G

AE Accounting Education – Reino Unido - Noticias

IIA REPORT SHOWS POSITIVE OUTLOOK FOR INTERNAL AUDIT PROFESSION IN 2013

SOUTH AFRICAN STANDARD ON ASSURANCE ENGAGEMENTS BROAD-BASED BLACK ECONOMIC EMPOWERMENT (B-BBEE)

SEC RECEIVES MORE THAN 3,000 WHISTLEBLOWER TIPS IN FY2012

FASB ADOPTS NEW MODEL FOR MANAGEMENT’S ASSESSMENT OF GOING CONCERN

IAESB RELEASES REVISED STANDARD ON ASSESSMENT OF PROFESSIONAL COMPETENCE

IAASB PROPOSES STANDARD ENHANCING AUDITOR RESPONSIBILITIES FOR DISCLOSURES BEYOND THE FINANCIAL STATEMENTS

IMPLEMENTATION OF THE SOUTH AFRICAN COMPANIES ACT, 2008 – AUDITORS PROVIDING NON-AUDIT SERVICES

SOUTH AFRICAN STANDARD ON ASSURANCE ENGAGEMENTS BROAD-BASED BLACK ECONOMIC EMPOWERMENT (B-BBEE)

African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E)

The 2012 Annual AFROSAI-E Planning Meeting

Afrosai-e Hosted its 7th Technical Update

South Sudan joins Afrosai-E

Harmonization of the International Standards of Supreme Audit Institutions – Revision of the Fundamental Auditing Principles

Performance auditing and statistics - How statistics can help performance auditors do a good job-

American Institute of Certified Public Accountants (AICPA)

AICPA Offers Guidance on New Clarified Auditing Standards

AICPA Comment Letter on COSO Internal Control Integrated Framework Exposure Draft

AICPA Offers Guidance on New Clarified Auditing Standards

Asian Organisation of Supreme Audit Institutions (ASOSAI)

ASOSAI-sponsored workshop on “Dealing with Fraud and Corruption” (Manila, Philippines in November 2012)

Association of Chartered Certified Accountants (ACCA)

IAASB PROJECT ON AUDITOR’S REPORTS ON THE RIGHT TRACK FOR INVESTORS, SAYS ACCA

THE FUTURE OF AUDIT: TOWARDS MORE TRANSPARENCY, QUALITY AND INDEPENDENCE

REFORM OF AUDIT: NO STATUS QUO BUT MORE TRANSPARENCY, QUALITY AND INDEPENDENCE

THE FUTURE OF AUDIT: TOWARDS MORE TRANSPARENCY, QUALITY AND INDEPENDENCE

THE FUTURE DIRECTION OF IMPROVED AUDITOR REPORTING – INVESTORS’ VOICES NEED TO BE HEARD, SAYS ACCA

Association of International Accountants

IAASB PROPOSES STANDARD ENHANCING AUDITOR RESPONSIBILITIES FOR DISCLOSURES BEYOND THE FINANCIAL STATEMENTS

IFAC WELCOMES IMF PAPER ON FISCAL TRANSPARENCY, ACCOUNTABILITY, AND RISK

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

15.11.2012 - IAASB Proposes Standard Enhancing Auditor Responsibilities for Disclosures Beyond the Financial Statements

Auditing and Assurance Standards Board (AUASB)

Principles of Convergence to International Standards of the International Auditing and Assurance Standards Board (IAASB) and Harmonisation with the Standards of the New Zealand Auditing and Assurance Standards Board (NZAuASB)

AUASB Functions and Processes

AUASB Issues Standards related to Fundraisings

Auditing Practices Board (APB) - Reino Unido

FRC announces new accounting standards for the UK and Republic of Ireland

FRC and ICAS commission review of auditors’ competencies

Outcome of the investigation into the conduct of- Ernst & Young LLP, Member Firm of ICAEW and Alan Flitcroft, Member of ICAEW

FRC publishes Draft Standard on Assumptions for Pension Scheme Projections

FRC amends actuarial standards to include Pension Incentive Exercises

Equitable Life Assurance Society - Investigation into the conduct of an accountant and Member of the ICAS

BDO Internacional

Enhanced Disclosure Task Force makes enhancement recommendations for banking sector risk disclosures

Quality of audit recognised as BDO collects ‘Audit of the Year’ award

Canadian Institute of Chartered Accountants (CICA)

Bulletin – Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document

Discussion Paper – Auditor Independence

Centre for Financial Reporting Reform

UK's FRC and ICAS commission review of the skills and competencies of auditors

Canadian Public Accountability Board

Enhancing Audit Quality: Canadian Perspectives – The Auditor Reporting Model Discussion Paper

Enhancing Audit Quality: Canadian Perspectives - Auditor Independence Discussion Paper

Comments on Improving the Auditor’s Report

Chartered Accountants Ireland

National Audit Office publishes report on Tackling Marketed Tax Avoidance

iBook Published … Corporate Fraud

Publication of FRC Bulletin on Irish audit reports; withdrawal of PN 9

FRC publishes 'Bulletin 1(I) Compendium of Illustrative Auditor's Reports on Irish Financial Statements'

Latest IASB Update and IAASB enews

FRC consults on updated guidance for the audit of financial instruments

A Manual on Audit 2nd Edition – Published

Revised ISAs (UK and Ireland) on auditor's reports

Report of the Comptroller and Auditor General for 2011

FRC issues revised auditing standards to enhance communications to audit committees and auditor reporting

IS 03/2012 Increase in small company and audit exemption thresholds

Draft Report on the European Commission’s (EC) Proposed Regulation on Statutory Audit,

Proposed Directive on Statutory Audit

A Manual on Audit 2nd Edition – Publishing Soon

UK POB report on the oversight of the audit, accountancy and actuarial professions

IAASB Invitation to Comment_Improving auditor reporting

ODCE Responding to Reports by Auditors

Increased ODCE prosecution activity in auditor cases

APB Standards and Guidance 2012 – Ireland Edition ... Published

IFAC Ethics Survey: Breach of an Independence Requirement

Consultations on the UK Corporate Governance Code, Stewardship Code and Auditing Standards published

IAASB Strengthens Standard on Using the Work of Internal Auditors

Chartered Accountants Ireland submission to DJEI on 'Part 1' of the European Commission proposals for the future of audit

IFAC: revisions to Policy Position Paper - single set of auditing standards

Consultation by DJEI on EU Audit Proposals

Signing of auditor report under companies legislation

ICAEW report on Auditor-Investor Forum

IAASB: "Economic Conditions Continue to Challenge Preparers and Auditors Alike; Focus Must Include Going Concern Assumption and Adequacy of Disclosures"

Audit Committee Changes for Public Interest Entities in SI 685 of 2011
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