{"id":28237,"date":"2021-05-05T21:24:40","date_gmt":"2021-05-06T02:24:40","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28237"},"modified":"2021-05-05T21:24:40","modified_gmt":"2021-05-06T02:24:40","slug":"nia-320-importancia-relativa-o-materialidad-en-la-planificacion-y-ejecucion-de-la-auditoria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nia-320-importancia-relativa-o-materialidad-en-la-planificacion-y-ejecucion-de-la-auditoria\/","title":{"rendered":"NIA 320: Importancia relativa o materialidad en la planificaci\u00f3n y ejecuci\u00f3n de la auditor\u00eda"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"title-h2\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>NIA 320: Importancia relativa o materialidad en la planificaci\u00f3n y ejecuci\u00f3n de la auditor\u00eda<\/b><\/span><\/h1>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-weight: 400; color: #000000;\">La materialidad tiene una relaci\u00f3n directa con la relevancia y transacciones significativas o diferencias respectivas que surjan en los estados financieros de las empresas.<\/span><\/p>\n<h2 class=\"title-h2 title-h5\"><span style=\"color: #7e9fbb;\"><b>Materialidad en la informaci\u00f3n financiera<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #000000;\">Las representaciones err\u00f3neas se deben considerar materiales siempre y cuando estas tengan la probabilidad de afectar las decisiones de los usuarios finales de los estados financieros.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Las conclusiones de juicio sobre la materialidad deben estar fundamentadas posteriormente en circunstancias externas, entre ellas el tama\u00f1o y la naturaleza de la incorrecci\u00f3n posterior.<\/span><\/p>\n<h2 class=\"title-h2 title-h5\"><span style=\"color: #7e9fbb;\"><b>Tipos de materialidad<\/b><\/span><\/h2>\n<ul>\n<li><b> \u00a0 <\/b> <b>Cualitativa: <\/b><span style=\"font-weight: 400; color: #000000;\">su importancia radica en el hecho que muestra las diferencias existentes en los estados financieros y c\u00f3mo generan un impacto alternativo en los procesos de toma de decisiones en las compa\u00f1\u00edas.<\/span><\/li>\n<li><b> \u00a0 <\/b> <b>Cuantitativa: <\/b><span style=\"font-weight: 400; color: #000000;\">son b\u00e1sicamente las declaraciones equivocadas num\u00e9ricas, o las discrepancias, las que tendr\u00edan un impacto significativo en la herramienta de toma de decisiones finales.<\/span><\/li>\n<\/ul>\n<h2 class=\"title-h5\"><span style=\"color: #7e9fbb;\"><b>La importancia de la materialidad en auditor\u00eda<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #000000;\">La materialidad no debe ser tomada a la ligera puesto que ayuda a los usuarios finales de los estados financieros a poder utilizarlo como una gu\u00eda confiable para desarrollar de manera precisa la toma de decisiones econ\u00f3micas.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los auditores deber\u00edan tener el suficiente conocimiento acerca de los pasivos contingentes, las transacciones con las diversas partes relacionadas y los cambios posteriores en la contabilidad pol\u00edtica.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Desde esta perspectiva, el auditor realiza juicios, entre otros, sobre el tama\u00f1o de las representaciones err\u00f3neas que \u00e9l considerar\u00e1 materiales, basado en estos conceptos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Determinaci\u00f3n tanto de naturaleza como el alcance de procedimientos de evaluaci\u00f3n de riesgos. Tambi\u00e9n del momento y alcance de otros procedimientos de auditor\u00eda.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Identificaci\u00f3n y evaluaci\u00f3n de los riesgos de incorrecci\u00f3n material.<\/span><\/li>\n<\/ul>\n<h2 class=\"title-h2 title-h5\"><span style=\"color: #7e9fbb;\"><b>C\u00e1lculo<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; color: #000000;\">Las normativas NIA hacen su c\u00e1lculo de materialidad como: 5% de ganancia antes de impuestos, 1% de los ingresos y 1-2% del activo total.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\"><span style=\"color: #000000;\">info@acl.com.ec<\/span><\/a><\/p>\n<p style=\"text-align: center;\"><strong>\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] NIA 320: Importancia relativa o materialidad en la planificaci\u00f3n y ejecuci\u00f3n de la auditor\u00eda [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]La materialidad tiene una relaci\u00f3n directa con la relevancia y transacciones significativas o diferencias respectivas que surjan en los estados financieros de las empresas. Materialidad en la informaci\u00f3n financiera Las representaciones err\u00f3neas se deben considerar materiales siempre y cuando estas [&hellip;]<\/p>","protected":false},"author":3,"featured_media":28239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[10],"tags":[],"class_list":["post-28237","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-auditoria-externa","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=28237"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28237\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28239"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}