Bases para reglamentar la revisoría fiscal en Colombia parte 1 “Bases conceptuales e históricas de la revisoría fiscal en Colombia”

Abstract

The work sets out the bases to regulate the statutory auditor in Colombia, based on the historical analysis, with recognition of the processes of strengthening and permanence until what is today this important organ for the assurance of business capital. The statutory auditor is characterized by exercising a control work of special importance in the public and private control of companies, whose interest is the search for the common good. This supervisory organ must be exercised by an accountant, due to his professional competence and suitable technical capacities and authorized to give public faith with his attestation or signature. In turn, it must be regulated in order to promote clearly defined functions for the exercise of the profession, despite the fact that reforms have been proposed to the statutory auditor, currently those contemplated in article 207 of the commercial code continue to govern. It is important to mention that the role of the statutoty auditor only exists in Colombia, in other countries it receives other names and its functions can be performed by a diversity of professionals and are different from those that are established in Colombia for the exercise of statutoty auditor.