Alcance de la fe pública del revisor fiscal en Colombia

Abstract

The Colombian State has seen the need to implement the constitutional and legislative tools that prevent acts of corruption throughout the territory, urging public and private entities so that their actions are guided by constitutional and legal principles. It is here when the role that the Statutory Auditor represents in a Colombian company becomes important, when he exercises the activities of his profession, in accordance with the Public Trust that the State, the company, the economic entities, and the general public have, about of the facts on which it has the power to give public faith. In performing his duties, the Statutory Auditor acquires a great responsibility, not only with the company in which he works, but with society. The impact of the Public Faith is directly related to the responsibility of the Public Accountant who exercises it. It is necessary to determine the scope of the Public Faith in the exercise of its functions as fiscal auditor, with which it gives testimony of the veracity of the documents, facts or actions, and confers confidence on them, acting independently, objectively. and transparent, in order to assist the State and society in safeguarding their assets and interests. In this way, the credibility of the tax auditor is evidenced, seeking the requirement to comply with ethical and transparent principles without interest in incurring fraudulent acts that delegitimize public confidence in the actions of the accounting professional.