Sistematización y documentación de los procedimientos requeridos por las Normas Internacionales de Auditoría 230, 300, 315, 320, 402, 450, 610 y 620 en la planeación de los trabajos de aseguramiento en la organización International Audit Group SAS

Abstract

This professional internship study aims to systematize and document the assurance work of the International Audit Group S.A.S. company in its planning stage. It was based on the legal and regulatory requirements of the International Standards on Auditing (ISAs), which were compiled and updated through Decree 2270 of 2019. The research was carried out with a qualitative, theoretical, descriptive approach that was applied by reviewing documents mainly from ISA 230, 300, 315, 320, 402,450, 610, 620, the guidelines of ISA 220 and the description of each one of them. Regarding the requirements of ISA 220, the company should establish and maintain a quality control system that includes policies and procedures to provide reasonable security. As a working tool, therefore, guidelines were established for each ISA, along with the procedures and work papers. When issuing a report on the Financial Statements, the Public Accountant, who works as an Auditor in International Audit Group S.A.S., must fulfill those requirements. All of the above is intended to ensure a high quality service and provide security in the information for the companies to which the services are provided.