Bases para reglamentar la revisoría fiscal en Colombia parte 2. “Perfilamiento normativo para el ejercicio de la revisoría fiscal en Colombia”

Abstract

Due to the evolution of business, the role of the statutory auditor in Colombia plays a fundamental role in the protection of the corporate capital of companies, which is why the state has empowered it functions of control and surveillance, which promised to provide security reasonable about the financial statements and the actions of the administrators. With the entry into force of international financial information standards, the statutory auditor has applied information assurance models that allow to give reasonable assurance on the figures of the financial statements, likewise, under this model it is possible to identify that it does not fully comply with the functions, powers and rights that the state has granted to the statutory auditor, thus opting for a control model that allows to correct the weaknesses of the corporate acts of the administrators, and that faithfully represent the operations that lead to the result of the figures presented in the financial statements. Establishing the bases in order to obtain adequate and updated legislation, a statement of reasons is presented that proves the need to enact a law that regulates the exercise of the statutory auditor, and likewise, an adequate and coherent normative profile is suggested. the economic dynamics of the world, in search of the protection of corporate social capital.