Responsabilidad del auditor en relación con los procedimientos de control de calidad de una auditoría de estados financieros según la norma internacional de auditoría NIA 220

Abstract

The International Audit Standard NIA 220 - Quality control of the audit of financial statements, establishes the guidelines that must be accepted by the auditors in the processes that they develop in the companies that hire their services. Audit firms must have sufficient foundation to operate adequately in the services provided, therefore, accounting professionals acting in accordance with ISA 220 - Quality control of the audit of financial statements, in the review of financial statements have the duty to know the scope of professional and ethical responsibilities. This monograph is developed with a qualitative approach, documentary type, which is based on the NIA 220 - Quality control of the audit of financial statements, as regulated provisions for accountants, as well as the analysis of various theories that they allow to know about the responsibilities of the auditors within the framework of the financial statements, knowing some background that have studied the issue raised in this work and even identifying some of the main inconsistencies that occur in audits in accordance with the instructions of ISA 220 - Quality control of the audit of financial statements. It is established that the auditors have various responsibilities in their professional practice, assuming obligations of moral and ethical order in each of the three phases of the financial statement audit procedure, therefore, based on the documentary information, a design was developed a tool as a practical guide for auditing firms that simplifies the procedure to be followed in the audit of financial statements.