Examinando por Autor "Scheinsohn, Javier Ricardo"

Mostrando 1 - 3 de 3
  • Miniatura
    ÍtemAcceso Abierto
    Adopción de Normas Internacionales de Auditoría (NIA) en América (Fase de recopilación de antecedentes).
    (2012-11-28) Español, Guillermo Gabriel; Giménez, Marcelo Rubén; González, Sergio Adrián; Puyó, María Verónica; Rodríguez, Carlos Florencio; Scheinsohn, Javier Ricardo; Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario
    n.d.
  • Miniatura
    ÍtemAcceso Abierto
    Conclusiones sobre la adopción de normas internacionales de auditoría (nia) en américa
    (2014-11) Español, Guillermo Gabriel; Giménez, Marcelo Rubén; González, Sergio Adrián; Puyó, María Verónica; Rodríguez, Carlos Florencio; Scheinsohn, Javier Ricardo; Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario
    This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose.
  • Miniatura
    ÍtemAcceso Abierto
    Conclusiones sobre la adopción de normas internacionales de auditoría (NIA) en América.
    (2015-11-18) Español, Guillermo Gabriel; Giménez, Marcelo Rubén; González, Sergio Adrián; Puyó, María Verónica; Rodríguez, Carlos Florencio; Scheinsohn, Javier Ricardo; Secretaría de Ciencia y Tecnología. Facultad de Ciencias Económicas y Estadística. Universidad Nacional de Rosario
    This work allowed to make a synthetic presentation of the status of adoption of International Standards on Auditing (ISA) of IFAC in the different countries of America. Each country began making processes of adoption and harmonization of local auditing standards to align with international standards. These processes have been developed in different ways ranging from the readjustment of local regulations to the literal adoption of ISAs. These processes did not occur simultaneously. Homogenization of standards in an internationally level involves a challenge to the accounting profession. The convergence to uniform audit standards in the world is a priority because it promises an improvement in the quality of professional services, which will result in increased value to users of audited information. ISAs of IFAC provides an acceptable uniform universal standard for this purpose.