{"id":32897,"date":"2022-05-26T03:19:00","date_gmt":"2022-05-26T08:19:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32897"},"modified":"2022-05-10T15:27:55","modified_gmt":"2022-05-10T20:27:55","slug":"nia-620-uso-del-trabajo-de-un-experto","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nia-620-uso-del-trabajo-de-un-experto\/","title":{"rendered":"NIA 620 &#8211; Uso del trabajo de un experto"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32897\" class=\"elementor elementor-32897\" 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 620 - Uso del trabajo de un experto<\/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;\">Se refiere a los aspectos que debe tener en cuenta el <a href=\"https:\/\/acl.com.ec\/en\/auditoria-externa\/\">auditor<\/a> cuando decida recurrir al trabajo de otro experto para fortalecer sus evidencias.<\/span><\/p><p><span style=\"font-weight: 400;\">Los objetivos del auditor son:<\/span><\/p><ul><li><span style=\"font-weight: 400;\"> \u00a0 <\/span> <span style=\"font-weight: 400;\">Determinar si se utiliza el trabajo de un experto del auditor; y<\/span><\/li><li><span style=\"font-weight: 400;\"> \u00a0 <\/span> <span style=\"font-weight: 400;\">En caso de utilizar el trabajo de un experto del auditor, determinar si dicho trabajo es adecuado para los fines del auditor.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Para la construcci\u00f3n del informe de auditor\u00eda se puede tener que recurrir, en algunos casos, al trabajo de expertos en \u00e1reas diferentes a la contabilidad. Aunque el auditor debe tener conocimiento general del negocio, puede apoyarse en otros profesionales para realizar su encargo de revisi\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">En las circunstancias descritas, el auditor debe tener clara la responsabilidad que sobre \u00e9l recae cuando acude al trabajo de otra persona u organizaci\u00f3n en un campo de especializaci\u00f3n distinto al de la contabilidad o auditor\u00eda, pues una vez el responsable del encargo de revisi\u00f3n incluye esa informaci\u00f3n como parte de sus evidencias, est\u00e1 certificando la validez de la informaci\u00f3n, pues reconoce que \u00e9l es el \u00fanico responsable de la opini\u00f3n de auditor\u00eda que consigna en el informe.<\/span><\/p><h2><b>Opini\u00f3n del experto es de referencia pero no constituye opini\u00f3n en el informe de auditor\u00eda<\/b><\/h2><p><span style=\"font-weight: 400;\">La opini\u00f3n del experto externo deber\u00e1 constituir una referencia para la construcci\u00f3n de la opini\u00f3n del auditor encargado de la revisi\u00f3n de la informaci\u00f3n financiera de la entidad; sin embargo, <\/span><b>tal opini\u00f3n no podr\u00e1 incluirse directamente en el informe de auditor\u00eda<\/b><span style=\"font-weight: 400;\"> a menos que una disposici\u00f3n legal o reglamentaria lo requiera o que el auditor considere que dicha informaci\u00f3n es de suma relevancia para la comprensi\u00f3n de la opini\u00f3n, y en tales casos indicar\u00e1 expl\u00edcitamente en el cuerpo de su informe que la menci\u00f3n realizada no reduce su responsabilidad con relaci\u00f3n a la opini\u00f3n manifestada.<\/span><\/p><p><b>Fuente: <\/b><a href=\"https:\/\/economipedia.com\/definiciones\/contabilidad\/normas-internacionales-de-auditoria-nia.html#:~:text=Las%20Normas%20Internacionales%20de%20Auditor%C3%ADa,pr%C3%A1cticas%20realizadas%20por%20los%20auditores.\" target=\"_blank\" rel=\"noopener\"><strong>Norma Internacional 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 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Los objetivos del auditor son: &nbsp; Determinar si se utiliza el trabajo de un experto del auditor; y &nbsp; En caso de [&hellip;]<\/p>","protected":false},"author":3,"featured_media":32898,"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-32897","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\/32897","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=32897"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32897\/revisions"}],"predecessor-version":[{"id":32904,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32897\/revisions\/32904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32898"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}