Evaluación de la hipótesis del negocio en marcha de la IPS MI SALUD a través de la NIA 570

Abstract

The assumption of going concern or going concern provided for in the international auditing standard 570, is a guide that allows the financial statements of an entity to be prepared taking into account the liquidity of the company; In this case, it will be applied to the IPS MI SALUD, which is an institution that provides health services in the region, mainly evaluating the financial statements and thus establishing the behavior of each of the items. On the other hand, the materiality will be established, a valuation of the entity according to the parameters established in NIA 570, so that in this way the real situation of the entity and its capacity to continue operating can be determined. In order to carry out this report, a characterization and interpretation of the standard and other regulatory decrees that refer to this hypothesis will initially be made, such as the International Accounting Standards for the Public Sector (IPSAS), decree 1378 of the year 2021 and Law 2069 of the year 2020, once reviewed, will allow reaching an assertive conclusion and recommendations once the corresponding figures have been reviewed and expressed in the financial statements and to be able to determine if there may be an uncertainty of great importance that may impact on its capacity future finance.