Informe final prácticas empresariales en la Firma Ezer Consultores & Auditores S.A.S.

Abstract

This report is the result of the business practices developed in the Firm Ezer Audit and Consulting S.A.S., which during the year 2021 acquired an Information Management Software and as part of the implementation of the quality control system for the development of assurance engagements, however, there is no dynamic structure, according to the Information Assurance Standards, which allows in a practical way the development of an engagement, according to the stages of the Audit, namely: Planning, Execution and Completion or Opinion. Consequently, it was proposed to structure the Information of an Audit Process according to IASC 1 and the guidelines established by the Information Assurance Standards in the Firm EZER Consultores y Auditores S.A.S., as required by the Assurance Standards and in compliance with the guidelines monitored by the Central Board of Accountants so that the Firm's Work Teams can follow the guidelines of the current regulations, which reduce the audit risk; the method used is qualitative and the results are reflected in the three phases developed in conjunction with the Firm's assurance leaders: 1. Structuring, 2. Implementation of the process in a Company of the Entity and 3. Finally, improvement opportunities were identified, discussed and accepted by the Partner and Manager of the Entity.