Número 8, Junio de 2012 El Diccionario de la Real Academia Española nos enseña que



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VADEMÉCUM



Ven conmigo


VEN CONMIGO

Número 8, Junio de 2012
El Diccionario de la Real Academia Española nos enseña que vademécum proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día.
ASEGURAMIENTO

CONTABILIDAD FINANCIERA



CONTABILIDAD GERENCIAL

CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL

FINANZAS

IMPUESTOS

INVESTIGACIÓN

REGULACIÓN

SISTEMAS DE INFORMACIÓN


Accountancy Age

US audit watchdog hopes for China deal in 2012

Record fine for PwC's JP Morgan audit

Councils to choose their own auditors, DCLG confirms

EC v the rest on audit, says CBI

Healthcare Locums appoints Deloitte as auditors

PwC to be investigated over Barclays audit

D1 recruits Grant Thornton as auditors

No audit opinion for missing court accounts

Crowe takes Citizens Advice audit after pensions spat

Auditors fear loss of influence in Brussels

Watchdog considers probe of Deloitte’s RBS audit

Video- EU audit reform, just the start-

E&Y knocks KPMG off NCC audit

E&Y stung into independent Olympus audit review

Audit market 'barriers' worry Competition Commission

FTSE 100 FDs reiterate audit reform concern

Auditors barred for life over Satyam scandal

E&Y sued for $900m over Madoff fund audit

Olympus auditors trashed by investigators

US-Netherlands joint audit agreed

KPMG ousts Grant Thornton in property audit

New financial services body to discipline auditors

PwC claims E&Y 'shadows' its Lloyds audit

Goldmans audit head joins RBS

Auditors cleared in Olympus investigation

No bonus for KPMG audit trainees

Lords worried about watered down audit reform

Deloitte replaces E&Y as auditor of property group

Ex-KPMG director boosts Grant Thornton’s London team

E&Y and partners fined more than $2m for audit errors

Lawson urges tougher audit reforms from Brussels


US watchdog recruits federal government auditor

EU will answer to Lords on audit market future

Deloitte quits as auditor of Harry Potter licensee

FTSE 350 could avoid audit tendering process

Financial reporting watchdog to share more information with Audit Inspection Unit

KPMG courts controversy over MF Global client details

E&Y fined and reprimanded over audit work

ICAEW- Banks should reveal auditor disagreements

HBOS hid debt portfolio stress from its auditors

Gable extends rotation of its audit partner

Grant Thornton appoints Simon Bevan as audit partner

Sutton Harbour swaps PwC for BDO as auditors

Lack of audit work halts launch of DA Partnership employee-owned firm

Accounting regulator investigates KPMG's audit of Equity Red Star

Mid-tier firm sole entrant in best companies list

Big firms scoop up Audit Commission work

Managers learning to appreciate internal audit

Audit Commission- An opportunity missed

PCAOB clashes with lawmakers over auditor rotation

Tweedie wants audit and reporting "evolution"

Tai Chi your audit

APB presents auditors with history lesson

RSM Tenon- Split from auditors and move on

FRC urges auditors to go back to their roots

PwC and RSM Tenon clash over audit work

Deloitte's departed Dutch CEO held shares in audit clients

Quality the casualty in "brutal" audit price war

Don’t delay reporting changes warn firms


Can firms force partners to retire-

KPMG replaces Deloitte as investment fund's auditors

The longer the audit tenure the better says Dutch research

FRC hedges bets over audit governance

Audit- The Next Frontier

ICAS says FRC audit reforms don’t go far enough

FRC waters down audit tendering rules

Pharmaceutical company swaps Mazars for CCW as auditor

PwC to face AADB inquiry into Tenon audit

Deloitte resigns as auditor of mining company

Dutch to act as catalyst for EC auditor rotation changes

ICAEW- Regulation won’t instil trust in auditors

Deloitte appointed auditors at Pinewood Shepperton

FRC- Big Four risk swapping quality for quantity in audits

Sharman hands auditors enhanced going concern role

FRC fires warning shot over audit quality

Arguments against auditor rotation appear desperate

APB consults on changes to internal audit standards

Big Four to audit Spanish banks

Deloitte overtakes PwC as FTSE 250 auditor

Tweedie- Auditors must change “golf course” perception

Big Four to audit Spanish banks

Accountants World

IRS Audits of Small Business Software Files

E&Y Audit Panel Says No Violations in Olympus Handover

E&Y to Pay $2 Million to Settle Audit Failure Charges

Auditing in the Cloud- Challenges and Opportunities

IRS increasing audit activity


Tax Audit Horror Stories- When the IRS Attacks

Freelance- An IRS audit may be in your future

A Guide to Effective Audit Interviews

Audit Rotation Debated in House Subcommittee Hearing

Auditor Rotation- an Example of “Mission Creep”-

11 Audit Red Flags

Shielding the Auditor from Corporate Fraud Liability

How Zynga, Facebook and Groupons Go-To Auditor Rewrites Accounting Rules

Do Internal Auditors Have the Right Skills-

Accounting and Corporate Regulatory Authority – Singapur

ACRA facilitates investors panel on Asian perspectives on audit quality and independent audit oversight

Actualicese

Los retos de la Revisoría Fiscal frente a la competitividad empresarial

Modelo dictámenes 2011 de Contador Público para S.A.S acogidas a la Ley 1429 de 2010

Revisor Fiscal y Contador, a denunciar todo lo irregular que vea... un tema con mucha escama

Renuncia de Representante Legal o Revisor Fiscal, un acto unilateral

Resistencia del Máximo Órgano Social frente a la renuncia del  Gerente o Revisor Fiscal

Normas de información financiera y su aseguramiento ¿Se aprobó una ley para hacer convergencia hacia estándares internacionales- ¿Qué se esperaba- – Hernán A. Rodríguez G

Procedimientos para auditar la toma física de inventarios de acuerdo con las Normas Internacionales de Auditoría – Auditool

El Revisor Fiscal frente al cierre de año (4) – Carlos Sastoque M

Diseño y Ejecución de Procedimientos Sustantivos – Auditool

Video- Procedimientos Analíticos en Auditorias de Estados Financieros – Auditool


Buenas prácticas en la elaboración de informes de auditoría – Auditool

Auditoría forense aplicada al Área Administrativa y Financiero – Álvaro Fonseca Vivas

Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados Financieros – Parte 1 – Auditool

Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados Financieros – Parte 2 – Auditool

¿Se acabara la Revisoría Fiscal en Colombia- – Álvaro Fonseca Vivas

Convergencia a Estándares Internacionales de auditoría y aseguramiento de información – Samuel Mantilla

Administración de Riesgos en las Organizaciones – Auditool

Traducidas en España las Normas Internacionales de Auditoría y Control de Calidad

Evaluación de los riesgos de las organizaciones frente al TLC – Auditool

Auditoría de los valores razonables – Samuel Alberto Mantilla

AE Accounting Education

IIA cautions that mandatory audit firm rotation is too costly with limited benefits

More language options for internal auditor exams

Internal Auditors IPPF Oversight Council Reports On First Year

PCAOB reproposes auditing standard on communications with audit committees

Deloitte study finds little support among cfos for audit firm rotation

Economic conditions continue to challenge preparers and auditors alike; focus must include going concern assumption and adequacy of disclosures

New center for audit quality video describes the financial statement audit

IIA report: how internal auditors can provide more insight to their organizations


IFAC releases revisions to policy position paper 2 - promoting a single set of auditing standards for all audits, including of small- and medium-sized entities

PCAOB addresses audit issues in 2012 forum on auditing in the small business environment

PCAOB proposes auditing standard on related parties

IAASB staff issues Q&A document on professional skepticism

APB publishes exposure drafts of revisions to clarified isas 700, 705 and 706 for ireland

IESBA proposes changes to code of ethics definition of engagement team

shareholder Vote On Auditor Selection Limits RestatementS

Comments Sought On Proposed Changes Of International Internal Auditing Standards

IAASB strengthens standard on using the work of internal auditors

PwC 2012 internal audit survey reveals risks increasing in quantity and severity

Report from the april 2012 meeting of the international forum of independent audit regulators

FRC release consultation on the UK corporate governance code, stewardship code and auditing standards

CAQ issues report on the evolving role of the public company auditor

IIA study finds role of internal auditing is evolving; opportunities to enhance value remain

APB publishes paper on professional scepticism in the audit

PCAOB enters into cooperative agreement with german audit regulator

IIA and Rims issue report on internal audit and risk management collaboration

IAASB 2012–2014 strategy and work program sets auditor reporting as top priority and highlights other relevant audit and assurance initiatives


African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E)

32 new performance auditors in the region

American Accounting Association (AAA) - Estados Unidos de América

Giving shareholders a say in auditor selection results in sounder financial statements, study finds

Ámbito Jurídico – Colombia

Contabilidad & Auditoría No. 49

American Institute of Certified Public Accountants (AICPA)

PCAOB reopens comment period on audit firm rotation concept release

AICPA to Testify on IRS Correspondence Audits of Taxpayers at IRS Oversight Board Meeting

IRS creates priority phone service for correspondence audits

Going concern evaluations, auditor's reporting model on the week's agenda

TPAs provide guidance on issues in auditor's reports, compilation reports

Asian Organisation of Supreme Audit Institutions (ASOSAI)

Performance auditing—addressing real or perceived expectation gaps in the public sector by Pat Barrett

Asociación Española de Contabilidad y Administración de Empresas (AECA) - España

La prestación de servicios de consultoría por los auditores y la manipulación del resultado- estudio de la independencia del auditor en un país de la UE

"La nueva Ley pone especial énfasis en la formación como una parte muy significativa del sistema de calidad de los auditores y firmas de auditoría


Association of Chartered Certified Accountants (ACCA)

Sharman Inquiry calls for new roles for auditors and audit committees on going concern

Association of International Accountants

IFAC releases revisions to policy position paper two; promoting a single set of auditing standards for all audits

Monitoring the work of audit firms from outside the European Union

Central Bank Of Ireland Publishes Auditor Protocol

APB Publishes Paper On Professional Scepticism In The Audit

IAASB Strengthens standard on using the work of internal auditors

ACRA facilitates investors panel on asian perspectives on audit quality and independent audit oversight

Remediation is key to improving overall quality of audit work in Malaysia

Longer auditor tenure positively affects the impact of the public audit

Consultations on the UK corporate governance code, stewardship code and auditing standards published

Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)

03.02.2012 - New draft of Governmental decision on Application of audit standards and Code of Ethics on the territory of Republic of Moldova”

Auditing and Assurance Standards Board (AUASB)

European audit plan raises questions on how to improve audit quality

AUASB issues new Guidance Statement on auditing financial instruments

Auditing Practices Board (APB) - Reino Unido


APB finalises amendments to Ethical Standards

APB publishes paper on professional scepticism in the audit

APB consults on revisions to auditing standards addressing the use of internal audit

Canadian Institute of Chartered Accountants (CICA)

Chair’s Message on Auditing in Emerging Markets

Bulletin — Requirements Related to the Dating of Auditor’s Reports

Auditors through the looking glass…should they be involved beyond financial statements-

Musical chairs anyone- PCAOB considers mandatory audit firm rotation

Reporting Implications of New Auditing and Accounting Standards (7th Edition)

Canadian Public Accountability Board

CPAB responds to PCAOB Concept Release on Auditor Independence and Firm Rotation

CPAB/CICA collaborate on audit quality consultation process

Chamber of Financial Auditors of Romania

Revista "Audit Financiar" n. 2 2012 Sumar



Chartered Accountants Ireland

IAASB: "Economic Conditions Continue to Challenge Preparers and Auditors Alike; Focus Must Include Going Concern Assumption and Adequacy of Disclosures"

Audit Committee Changes for Public Interest Entities in SI 685 of 2011

Auditor Independence and Firm Rotation

Signing of auditor report under companies legislation

Chartered Accountants Ireland submission to DJEI on 'Part 1' of the European Commission proposals for the future of audit

Consultations on the UK Corporate Governance Code, Stewardship Code and Auditing Standards published


ODCE Responding to Reports by Auditors

Increased ODCE prosecution activity in auditor cases

FRC publishes the annual report on Audit Quality Inspections 2011/12

Delivering changes in supervision of auditors

Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido

CIPFA welcomes the publication of local public audit proposals

CIPFA welcomes Auditing the Accounts 2010/11 report

CIPFA and IIA collaboration drives convergence of public sector internal audit standards

Audit Lincolnshire wins CIPFA’s Cliff Nicholson Award

Colegio de Auditores o Contadores Públicos de Bolivia (CAUB)

CTNAC boletín del auditor diciembre 2011

Colegio de Contadores Públicos de Lima

Se clausuró especialización en Auditoría Gubernamental

Resultados de Evaluación para obtención de certificado de Auditor

CTNAC boletín del auditor febrero 2012

Congreso debe analizar la no derogatoria de obligación de auditar a las grandes empresas

Comisión Europea

The Monitoring Group issues a Consultation Paper on the Governance Review of the international standard setting for auditors and the PIOB issues a Consultation Paper on its work programme.


Conselho Federal de Contabilidade (CFC)


Sobrevivência de empresas na mira de auditor

"Brasil é pouco auditado", diz novo presidente do Ibracon

Instituto dos Auditores Internos tem nova Gestão

Excesso de informações sobrecarrega auditorias

Regulador americano vê falhas em auditoria da BDO

Auditor tem maior alta entre líderes

Comitês de auditoria estatutários

Presidente da CVM, Maria Helena Santana, palestrará na abertura da 2ª Conferência Brasileira de Contabilidade e Auditoria Independente

Empresas ignoram lei sobre auditoria externa

2ª Conferência Brasileira de Contabilidade e Auditoria Independente




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