(NEA) No. 24 - Colegio de Contadores Bachilleres y Públicos del

!
! "#
%& '
$
$
(&)
*
+
, & %%%
+
$
% & %'
.
%( & %)
/
Prefacio
0
"1 2 # 3
15#2 # 5 7
5 62 5
25
:3
>#"#
5 4
#9
7
6 #3"#6#
3 72 3
6 " 5#0 # 32
3 7
9
#3! 0 "#<3 =
72 @2 ;32
7#3 0 # 32
2#6
6
<7
13
#21 "#<3
4 #"
4 #"
=7
1 67#" "#<3
= 7
6 " 5#0 # 32
9
72 5
0
3
6
3 "
# " 3 #5
70 2 # 7 @67#" 2#> = 5
72 @2
3! 0
7 "# 3 5
6 #3"#6#
7 "# 3 5
6 "# 7 9 13 15#2
7
3"# 7
3 7" 32 @2 5 70 2 # 7
6 #3"#6#
#3"71= 35
9= 3
3 "#"13 2 3"#
1
7
7#3 0 # 32
5 7
37
5 13
2
6 " 5#0 # 32
5 4 3 #32 6 2
= 67#"
3"# 7 ?132 " 3 7
33
;9 7 15#2
2#6
#77
61 5 ?1B
! "2#>
2
3 "
#
6 2
7 4? 2#> 5 13
5 4
2
15#2 ;
6 6
5
6
7 5 ># "#<3
3 " #2 3
67#" 5
6 " 6 "2#"
A1
2
2 2#6 A1 6 6 "# 3 7#3 0 # 32
" 0 6 35
" 32 3#5
=7
#77 ?132 " 3 7
3"# 7
@67#" 2#> = 5
?1 2#!#"
67#"
3 2 0 4#83 67#"
15#2 ; 5
4 #"
5 0 2 # 7 @67#" 2#> = 5
1 35
5 4 3
7 "# 3 5
#5 32#!#" 5
2 47 "
67#A1 3 13#>
61 5
3" 32
7
"0
5
15#2 #
!#3 3"#
3 "
" 32# 3 3 7
! 0
4
3 0
70 32
7
6 #3"#6#
132
5
25
13 15#2
12 4 ?
3 0
<7
15#2 ; =
7
#21 "# 3
7 2 32 97
4 #"
6 " 5#0 # 32
#0 6 2 32
>#"#
= "#"13 2 3"#
15#2
A1 5 4
6 "#
3
5 4
6
A1
3 " 3 #5
1# 3 75
A1 #5
5 ? 3 7?1#"# 6 ! # 3 75 7 15#2
7 "# 3 5
06 C
67#"
2
3 6 2#"17 = 5 6 35
3
5 7 "#"13 2 3"# 5 " 5 "
7 3 2#212 5
32 5
"1 2 # 3
%EEE
3> 2# "# 3
:47#"
5
5 7
15#2 ;
32 47
"1 5
3
D
5 62 5
5
7 .5
5 2 0 #3 5
"#<3
A1
6 2# 5 7 % 5
"# 3 7 5
7
0
"214
5
6 "2#> 5 7
1 35 3
C 5
7 "2 6:47#"
"2
97
:47#"
@6 3
67#" 47
7 !#3 7 5
6 "2 5 2 5 7
13
1 2 3"# 7
'
Introducción
%
7 6 6< #2 5
2 47 "
2
3 0
=6 >
5 13 @6 2 " 0
1 35 12#7#"
42 3
2 4 ?
/
0
7#3 0 # 32
>#5 3"# 5
72 4 ?
1!#"# 32
>#5 3"#
F @6 2 F # 3#!#"
=
6
4
71
5 72 4 ?
15#2 ; 5 A1 5#"D
5 7 15#2 ;
3
@6 # 3"#
15#2 ;
13 @6 2 9 7 15#2 5 4
6 6# 5 5
7 !#3
13
5
15#2 ;
7#B 5 6
5 "1 5 6
" 3 "#0 # 32
"1 2 # 3
!#0
6 "# 7
A1
6
D 4#7#5 59
3 13 " 0 6
6 2#"17
5# 2#32 5 75 7 " 32 4#7#5 5 = 7 15#2 ;
51" "#<3 = @6 # 3"# 5 7 15#2 " 6 "#2 3 7 15#2
7
132
5 3
"#
6 #"# 5 13 6
3
3
3
32 3 5
6 ! #<3 1 "16 "#<392 7" 0
'
796
3
6
" 7#!#" 5 6
13 "21 #
"3 "5
A1
7 15#2
23
10 # 7 6 "2#" 5
13 #3
5
7
2
3#
3 @6 2 61 5
" 32 2 5 6
7 32#5 5G
4
" 32 2 5 6
7 15#2 G
"
0 67 5 6
5
0 67 5 6
1 35
15#2 9
7 32#5 5G
7 15#2
7 15#2
12#7#B
2 4 ?
@6 2 = 3 " 0
7
13 1@#7#
3 7 15#2 ;
7#5 5 6
" 3 "1 3"# 9 3 2 7
7
"#"13 2 3"#
7 > 32
5#3 # 0 32 3
0 67 5 6
7
1 5 4 ? 7 " 6 "#5 5 5 7 0 67 5 " 0
H 32 7 5
6 " 5#0 # 32
72 4 ? 5 13 @6 2
72 4 ? =
3 " #2
> 71
6 #"# = " 0 6 2 3"# 5 7 0 67 5
:3
4 ? 5
7 15#2
172 5
6
" 32 0 67 3
15#2 ; F
3 " #2
3
67#"
5 7 0 67 5 6
"5
" 06 0#
7
(
Determinación de la necesidad de usar el trabajo de un experto
(
1 32 7
15#2 ;
32#5 5
7 15#2
#35 6 35# 32 0 32 9 >#5 3"# 5
6#3# 3 9> 71 "# 3
•
61 5 3 " #2
+ 71 "# 3
= 5 "7
5 "# 2
"# 3
2#6
•
2 0 #3 "#<3 5
? 0 67
142
0 #3
3
"2#> 96
7
7
5 #3! 0
9
3 ? 0 67
3 = 5#!#"# 9
6 "#
" 35#"# 3
70 " 3 5
3! 0
? 0 67 92
2 9= 6# 5
" 32#5 5
5 0 #3
15#2 ;
5 13 @6 2
5
67 32 = 0 A1#3 # 92 4 ? 5
42 3 9" 3?132 0 32 " 3 7
3
!; #"
>
5
5
"2#> 9 6
0 2 #7 9
>
= 6 2 <7 9= 7 >#5 :2#7 0 3 32 5 67 32 =
0 A1#3 #
•
6
•
5
•
2 0 #3 "#<3 5
1 35
28"3#"
0 82 5
6 "# 7#B 5 9
? 0 67 13 > 71 "#<3 "21 # 7
0 5#"#<3 5 7 2 4 ? " 0 67 2 5
=6
" 0 67 2
3 " 32 2
3
77
6#3# 3
2 212
)
0 32
7
=
7
" 3" 3# 32
#32 6 2 "# 3
5
" 3> 3# 9
7 0 32
1 35 5 2 0 #3 7 3 " #5 5 5 1
72 4 ? 5 13 @6 2 9 7 15#2
5 4 ; " 3 #5
7 #0 6 2 3"#
4
7 #
5
7 2#> 5 7 2 5 !#3 3"#
6
32 "#<3
" 0 67 ?#5 5 5 7 132 A1
"
7 " 32#5 5 = " 7#5 5 5
2
<3
" 3 #5
A1
4
2 " 3 #5
5
3 7
35 G
3 21 7 B
=
G=
>#5 3"# 5
15#2 ; 5# 6 3#47
Competencia y objetividad del experto
,
7 67 3#!#"
71
5 7 2 4 ? 5 13 @6 2 9 7 15#2
" 0 6 2 3"# 6 ! # 3 75 7 @6 2
2 #0 67#"
" 3 #5
5 4
> 71
7
)
7 " 2#!#" "#<3
3913 <
@6 # 3"# =
41 " 35
612 "#<3 5 7 @6 2
>#5 3"# 5
E
7 15#2 5 4
> 71
%-
7 #
7
5
"1 35
A1
7#" 3"# 6 ! # 3 79 0 0 4
3 7" 0 6
3 A1
7 15#2
2
15#2 ;
7 4? 2#>#5 5 5 7 @6 2
4? 2#>#5 5 5
13
@6 2
0 3 "4 5
10 32
7 @6 2
0 67 5 6
4
; 5 7 @6 2
3 6 ! # 3 7 6 6# 5 G=
28
7 "# 3 5
!#3 3"#
5
7 32#5 5G=
7 :3
2
0 5
7
0 32 5 6 35# 32 5 9 2 3
# 7 15#2
2 6
13 #3>
"16 5
6 "2
4? 2#>#5 5 5 7 @6 2 9 7 15#2
>
"3 7
1!#"# 32
13
>#5 3"#
@6 2
5#"# 3 7
50 #3# 2 "#<3
5
61 5
15#2 ;
41 "
@6 2 5 618 5 2 0
? 0 67 9 7
#<3 397 32#5 5
5
7 " 0 6 2 3"# 1
3 " #2 5# "12# "1 7 A1#
= " 3 #5
6 6# 5 5
7 15#2
32#5 59 6
15#2 ;
3 " #2
7
# 61 5
42 3
6 "2 5 72 4 ? 5
7#B
6 " 5#0 # 32
>#5 3"# 5
3 "1 32 7 ! "2
15#2 ; 5
5 76
2
! )
Alcance del trabajo del experto
%%
7 15#2 5 4
42 3
1!#"# 32
7" 3" 5 7 2 4 ? 5 7 @6 2
1 5
5
42 3
!
@6 2
•
•
A1
>#5 3"# 5
3"# A1
#"D
3 4 A1 ?
7#3! 0
5 "1 5
6
7
15#2 ; 0 5# 32 13
0 315
!#? 3 3 7
#3 21""# 3
4? 2#>
>#5 3"# 6 6# 5 5
15#2 ; 5 A1
!#3
># #<3 5 7
#3 21""# 3
7 @6 2 61 5 3 "14 #
5 7
132
5 7
15#2 ;
28 0 #3
32#5 5 7
"0
= 7" 3" 5 72 4 ? 5 7 @6 2
3
7
4
7
5 7 @6 2 "14
132
6 ";!#"
A1
7
7 15#2
6
,
•
71
6
A1
7 15#2
#47 " 0 13#" "#<3
6# 3
5
2 "
7 2 4 ? 5 7 @6 2 9 #3"71= 35
4
7 #5 32#5 5 5 7 @6 2 = 5 7
7
5
5 6 2#"#6 "#<3
•
7
5 5
•
"7
"#<3 5 7
•
•
""
5 7 @6 2
7
#2
=
"D#>
6 6# 5
7 "#<3 5 7 @6 2 " 3 7 32#5 59 #7 D =
3!#5 3"# 7#5 5 5 7 #3! 0 "#<3 5 7 32#5 5
3! 0 "#<3
12#7#B
6 "2 5 7
161 2
= 0 82 5
= 1 " 3 # 2 3"# " 3 7 12#7#B 5
3 "
5
A1
#3 2 1""# 3
" 0 13#"
2
" #2
132
7
A1
36 ;5
3
@6 2 9
7
32 #
@6 3
3 "7
15#2
61 5
" 3 7 @6 2 5# "2 0 32 6
15#2 ;
2
7 @6 2 6# 3
42 3
0 32
3
3 " #2
>#5 3"# 5
6 "2
Evaluación del trabajo del experto
%
7 15#2 5 4
5
> 71
15#2 ;
7
6 6# 5 5 72 4 ? 5 7 @6 2 " 0
6 "2 5 7
>
"#<3 5 7
25
>#5 3"#
!#3 3"#
A1
2
# 35 " 3 #5 5
2 #0 67#"
> 71 "#<3 5
# 7 1 2 3"# 5 7
172 5
5 7 @6 2
2
!7 ? 5 5 0 3
6 6# 5
3 7
25
!#3 3"#
6 23 7
" 3 #5
•
>
"# 3
5
7
25
!#3 3"#
9= 7
"#<3 5
2
!1 32 12#7#B 5
•
161 2
•
172 5
15#2
= 0 82 5
1 5
= 1 " 3 # 2 3"# " 3 6 ; 5
5 72 4 ? 5 7 @6 2
5 73
"# = 5
7
32 #
7 71B 5 7" 3 "#0 # 32
172 5
5
2
7 4 75 7
6 " 5#0 # 32
5
15#2 ;
%/
7" 3 #5
# 7 @6 2 D 12#7#B 5 5 2
"#"13 2 3"# 9 7 15#2 5 4 ; " 3 #5
!1 32 A1
7
# 1# 32
3 6 6# 5
6 " 5#0 # 32
37
E
D "
#3> 2# "# 3
@6 2 6
6 "2 5 7
2 47 "
#7
5 2
7 5 2
12#7#B 5
6 " 5#0 # 32
!1 32
7#B 5
3 1!#"# 32 9
6
7
7 > 32
=
" 3!# 47 G=
4
%
>#
6 4
6 6# 5 5 =
67#" "#<3
3
7
7 @6 2
161 2
7 2 32 93 61 5
5 7 @6 2
#3 0 4
9 7 15#2
7
161 2
= 0 82 5
1 5
4
5
#0 6
" 3! 32 7
3 " #2
= " 3 #5
#
172 5
6 6# 5
5
2# 3
= 1
7 0 #0
= 0 82 5
13 " 0 6 3 #<3 5
3 6 6# 5
"# = 3 7
=
B 3 47
172 5
5
2
15#2 ;
5 72 4 ? 5 7 @6 2 3 6 6 "# 3 3 1!#"# 32
15#2 ;
>#5 3"# 5
#0 67#"
5
3
1 5
161 2
42 3
3 7" 3 "#0 # 32 5 7 15#2 5 73
#7
= 0 82 5
6 3 4#7#5 5 5 7 @6 2 G 7 15#2
6 #"# =96
6 " 5#0 # 32
%'
B 3 4#7#5 5 5
6
15#2 ;
5# "1 # 3
#7
172 5
7 15#2
"3 7
3
5 4 ;
32#5 5 =
3 " 3 # 2 32
7>
7
5#"# 3 7 9#3"71= 35 7 6 #4#7#5 5 5 " 32 2
"3
132
7 @6 2 9 67#"
2
>#5 3"#
2
2 61 5
6 " 5#0 # 32
@6 2 9 0 5#!#"
75#"2 0 3 5 7 15#2
Referencia a un experto en el dictamen del auditor
%(
1 35
0 #2 13 5#"2 0 3 5
15#2
#3
! #
72 4 ? 5 13 @6 2
#"D
!
"0
13
" 7#!#" "#<3 5
7
#9 " 0
172 5
5#"2 0 3 5
5 72 4 ? 5
#3"71= 35
6 2#"#6 "#<3 5 7 @6 2
76 0#
3
5
5 7 @6 2
= 7 15#2
3 " #2 41 "
0 7 32 35#5
13
5#># #<3 5
3
@6 2 9 7 15#2
7 13
5 "#5
"#"13 2 3"#
7 3 21 7 B 5 7 0 5#!#" "#<39 ! #
7 2 4 ? 5 7 @6 2
"
3 5 4 ;
0 #2# 13
61 5
9 5 " #4#9
7 #5 32#5 5 5 7 @6 2 = 7
5
42 3
3
2
"#"13 2 3"# 9 7 15#2
5 4 ;
32
5
D "
# 76 0#
A1
;7
3 "
7
7
7 #32 3"#<3
13
15#2 ; 0 5#!#" 5
6 6# 5 9 7 @67#"
3"# 6 5 ;
6#3#<3 5 7 15#2
6 3 4#7#5 593#3 13 5 7 "1 7
%)
7> 5 59 7 15#2
5#"D
# 13
!
!
3"#
3"# 9 7 15#2
5
61 5