{"id":29227,"date":"2021-10-14T14:25:57","date_gmt":"2021-10-14T19:25:57","guid":{"rendered":"https:\/\/acl.com.ec\/?p=29227"},"modified":"2021-10-14T14:25:57","modified_gmt":"2021-10-14T19:25:57","slug":"responsabilidad-de-los-auditores-externos-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/responsabilidad-de-los-auditores-externos-2\/","title":{"rendered":"Responsabilidad de los auditores externos"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

responsabilidad de los auditores externos<\/b><\/span><\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

 <\/p>\n

Seg\u00fan el art\u00edculo 102 de la Ley Org\u00e1nica de R\u00e9gimen Tributario Interno \u2013 LORTI menciona:<\/span><\/p>\n

Los auditores externos est\u00e1n obligados, bajo juramento, a incluir en los dict\u00e1menes que emitan sobre los estados financieros de las sociedades que auditan, una opini\u00f3n respecto del cumplimiento por \u00e9stas de sus obligaciones como sujetos pasivos de obligaciones tributarias.<\/span><\/p>\n

La opini\u00f3n inexacta o infundada que un auditor externo emita en relaci\u00f3n con lo establecido en este art\u00edculo, lo har\u00e1 responsable y dar\u00e1 ocasi\u00f3n a que el Director General del Servicio de Rentas Internas solicite al Superintendente de Compa\u00f1\u00edas o de Bancos y Seguros, seg\u00fan corresponda, la aplicaci\u00f3n de la respectiva sanci\u00f3n por falta de idoneidad en sus funciones, sin perjuicio de las otras sanciones que procedan seg\u00fan lo establecido en el C\u00f3digo Penal.<\/span><\/p>\n

 <\/p>\n

FUENTE: <\/strong>Servicio de Rentas Internas.<\/a><\/span><\/i><\/p>\n

 <\/p>\n

Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n

info@acl.com.ec<\/a><\/p>\n

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[vc_row][vc_column][vc_column_text] responsabilidad de los auditores externos [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]   Seg\u00fan el art\u00edculo 102 de la Ley Org\u00e1nica de R\u00e9gimen Tributario Interno \u2013 LORTI menciona: Los auditores externos est\u00e1n obligados, bajo juramento, a incluir en los dict\u00e1menes que emitan sobre los estados financieros de las sociedades que auditan, una opini\u00f3n respecto del cumplimiento por \u00e9stas de sus […]<\/p>","protected":false},"author":3,"featured_media":29228,"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":[14],"tags":[],"class_list":["post-29227","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29227","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=29227"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29227\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29228"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}