{"id":32241,"date":"2022-03-29T12:16:54","date_gmt":"2022-03-29T17:16:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32241"},"modified":"2022-04-06T12:44:39","modified_gmt":"2022-04-06T17:44:39","slug":"nia-210-acuerdo-de-los-terminos-de-encargo-de-auditoria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nia-210-acuerdo-de-los-terminos-de-encargo-de-auditoria\/","title":{"rendered":"NIA 210 &#8211; Acuerdo de los t\u00e9rminos de encargo de auditor\u00eda"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32241\" class=\"elementor elementor-32241\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">NIA 210 - Acuerdo de los t\u00e9rminos de encargo de auditor\u00eda<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c94526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c94526\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b56793\" data-id=\"3b56793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88a88be elementor-widget elementor-widget-text-editor\" data-id=\"88a88be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La NIA 210 trata espec\u00edficamente de las responsabilidades que tiene el <\/span><span style=\"font-weight: 400;\">auditor al acordar los t\u00e9rminos del encargo de <a href=\"https:\/\/acl.com.ec\/en\/auditoria-externa\/\">auditor\u00eda<\/a> con la direcci\u00f3n y, cuando proceda, con los responsables del gobierno de la entidad.<\/span><\/p><h2><b>NIA 210: Objetivo<\/b><\/h2><p><span style=\"font-weight: 400;\">Indicar que la auditor\u00eda pueda realizar sus trabajos s\u00f3lo cuando se acuerden el t\u00e9rmino y las condiciones del contrato. En ese caso, el t\u00e9rmino y las condiciones est\u00e1n presentes y acordados por ambas partes, si es posible a partir de esos cargos con el gobierno.<\/span><\/p><p><span style=\"font-weight: 400;\">Para simplificar sobre este punto, el auditor debe aceptar o continuar sus trabajos cuando no hay pruebas de que la direcci\u00f3n no est\u00e9 de acuerdo con el t\u00e9rmino y las condiciones.<\/span><\/p><h2><b>NIA 210: Requisitos<\/b><\/h2><div><b>\u00a0<\/b><\/div><ul><li><span style=\"font-weight: 400;\">Condiciones previas para una auditor\u00eda<\/span><\/li><li><span style=\"font-weight: 400;\">Determinar si los marcos que se van a utilizar son aceptables y si el marco que se va a utilizar no lo es, entonces el auditor no deber\u00eda aceptar el compromiso.<\/span><\/li><li><span style=\"font-weight: 400;\">Confirmar y acordar con la administraci\u00f3n sus responsabilidades en la preparaci\u00f3n de los estados financieros y el control interno de los informes financieros.<\/span><\/li><li><span style=\"font-weight: 400;\">Confirmar con la direcci\u00f3n el derecho del auditor a acceder a la informaci\u00f3n, y si la direcci\u00f3n no est\u00e1 de acuerdo, el compromiso no debe aceptarse.<\/span><\/li><li><span style=\"font-weight: 400;\">Confirmar el alcance de la auditor\u00eda y si se impone la limitaci\u00f3n.<\/span><\/li><li><span style=\"font-weight: 400;\">Acceso si la imposici\u00f3n afecta las palabras de la auditor\u00eda para su opini\u00f3n.<\/span><\/li><\/ul><p><b>Nota:<\/b><span style=\"font-weight: 400;\"> El auditor podr\u00eda no aceptar el encargo si no se discute la condici\u00f3n previa.<\/span><\/p><h2><b>NIA 210: Acuerdo sobre los t\u00e9rminos del trabajo de auditor\u00eda<\/b><\/h2><div><b>\u00a0<\/b><\/div><p><span style=\"font-style: inherit;\">El auditor deber\u00e1 acordar los t\u00e9rminos de trabajo de auditor\u00eda con la administraci\u00f3n, los cuales deben ser registrados en una carta de compromiso de auditor\u00eda u otra forma de acuerdo escrito, que incluya el objetivo y alcance de la auditor\u00eda de estados financieros, las responsabilidades del auditor y la administraci\u00f3n, el marco de referencia de informaci\u00f3n financiera usado para la preparaci\u00f3n de los estados financieros, limitaciones inherentes, planeaci\u00f3n y desempe\u00f1o de la auditor\u00eda,\u00a0 la referencia de la forma y contenido del dictamen que vaya a emitir el auditor, y una declaraci\u00f3n que pueden existir circunstancias en las que el dictamen puede diferir de lo establecido<\/span><\/p><p><span style=\"font-style: inherit;\">Incluso los honorarios o facturaci\u00f3n establecidos, y dem\u00e1s caracter\u00edsticas relevantes a las circunstancias en que se desarrollara el trabajo de auditor\u00eda.<\/span><\/p><p><span style=\"font-weight: 400;\">Esto con el fin de evitar malentendidos respecto de la auditor\u00eda. Sin embargo, cuando la ley o regulaci\u00f3n prescribe con suficiente detalle los t\u00e9rminos del trabajo de auditor\u00eda, el auditor no necesita registrarlos en un acuerdo escrito, solo el hecho de que la administraci\u00f3n reconoce y entiende sus responsabilidades y hacer referencia a la ley o regulaci\u00f3n relevante.<\/span><\/p><h2><b>NIA 210: Auditor\u00edas recurrentes<\/b><\/h2><div><b>\u00a0<\/b><\/div><div><span style=\"font-style: inherit;\">El auditor debe evaluar si las circunstancias requieren que se revisen los t\u00e9rminos del trabajo de auditor\u00eda y si es necesario recordar a la entidad los t\u00e9rminos existentes y cualquier cambio realizado para el trabajo de auditor\u00eda.<\/span><\/div><div>\u00a0<\/div><p><b>Fuente:<\/b><a href=\"https:\/\/auditbrain.com\/normas-internacionales-de-auditoria-nia\/#:~:text=Las%20Normas%20Internacionales%20de%20Auditor%C3%ADa,organizaciones%2C%20como%20componente%20b%C3%A1sico%20para\" target=\"_blank\" rel=\"noopener\"><strong> Normas Internacionales de Auditor\u00eda<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-whatsapp elementor-repeater-item-05d578a\" 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NIA 210: Objetivo Indicar que la auditor\u00eda pueda realizar sus [&hellip;]<\/p>","protected":false},"author":3,"featured_media":32249,"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":[20],"tags":[],"class_list":["post-32241","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32241","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=32241"}],"version-history":[{"count":9,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32241\/revisions"}],"predecessor-version":[{"id":32392,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32241\/revisions\/32392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32249"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}