norma de auditoría 320 na 320 importancia relativa de la auditoría

1250$'($8',725Ë$
1$,03257$1&,$5(/$7,9$'(/$$8',725Ë$
&217(1,'2
3iUUDIRV
,QWURGXFFLyQ
,PSRUWDQFLDUHODWLYD
/DUHODFLyQHQWUHODLPSRUWDQFLDUHODWLYD\HOULHVJRGHDXGLWRUtD
(YDOXDFLyQGHOHIHFWRGHODVUHSUHVHQWDFLRQHVHUUyQHDV
&RPXQLFDFLyQGHHUURUHV
±
,PSRUWDQFLDUHODWLYDGHODDXGLWRUtDGHEHUiOHHUVHHQHOFRQWH[WRGHO3UHIDFLRDODV1RUPDV,QWHUQDFLRQDOHVGH
&RQWUROGH&DOLGDG$XGLWRUtD5HYLVLyQ2WURVWUDEDMRVSDUDDWHVWLJXDU\6HUYLFLRV5HODFLRQDGRVTXHH[SRQH
ODDSOLFDFLyQ\DXWRULGDGGHODV1,$V 9pDVH$QH[R)DFWRUHV-XVWLILFDWLYRVGH&RQYHUJHQFLD
,03257$1&,$5(/$7,9$'(/$$8',725Ë$
,QWURGXFFLyQ
(OSURSyVLWRGHHVWD1RUPDGH$XGLWRULD1$ HVHVWDEOHFHUQRUPDV\SURSRUFLRQDUOLQHDPLHQWRVVREUH
HOFRQFHSWRGHLPSRUWDQFLDUHODWLYD\VXUHODFLyQFRQHOULHVJRGHDXGLWRUtD
(O DXGLWRU GHEHUi FRQVLGHUDU OD LPSRUWDQFLD UHODWLYD \ VX UHODFLyQ FRQ HO ULHVJR GH DXGLWRUtD
FXDQGRFRQGX]FDXQDDXGLWRUtD
,PSRUWDQFLD 5HODWLYD PDWHULDOLGDG HV GHILQLGD HQ 0DUFR GH 5HIHUHQFLD SDUD OD 3UHSDUDFLyQ \
3UHVHQWDFLyQ GH (VWDGRV)LQDQFLHURV GHO &RPLWp,QWHUQDFLRQDO GH 1RUPDV GH &RQWDELOLGDG DQWHULRU
,$6&HQORVWpUPLQRVVLJXLHQWHV
/DLQIRUPDFLyQHVGHLPSRUWDQFLDUHODWLYDVLVXRPLVLyQRUHSUHVHQWDFLyQHUUyQHDSXGLHUDLQIOXLU
HQODVGHFLVLRQHVHFRQyPLFDVGHORVXVXDULRVWRPDGDVFRQEDVHHQORVHVWDGRVILQDQFLHURV/D
LPSRUWDQFLD UHODWLYD GHSHQGH GHO WDPDxR GH OD SDUWLGD R HUURU MX]JDGR HQ ODV FLUFXQVWDQFLDV
SDUWLFXODUHVGHVXRPLVLyQRUHSUHVHQWDFLyQHUUyQHD$VtODLPSRUWDQFLDPDWHULDOLGDGUHODWLYD
RIUHFH XQ SXQWR GH VHSDUDFLyQ GH OD SDUWLGD HQ FXHVWLyQ PiV TXH VHU XQD FDUDFWHUtVWLFD
SULPRUGLDOFXDOLWDWLYDTXHGHEDWHQHUODLQIRUPDFLyQSDUDVHU~WLO
,PSRUWDQFLDUHODWLYDPDWHULDOLGDG
(O REMHWLYR GH XQD DXGLWRUtD GH HVWDGRV ILQDQFLHURV HV KDFHU SRVLEOH DO DXGLWRU H[SUHVDU XQD
RSLQLyQVREUHVLORVHVWDGRVILQDQFLHURVHVWiQSUHSDUDGRVUHVSHFWRGHWRGRORLPSRUWDQWHGH
DFXHUGRFRQXQPDUFRGHUHIHUHQFLDSDUDLQIRUPDFLyQILQDQFLHUDDSOLFDEOH/DHYDOXDFLyQGHTXp
HVGHLPSRUWDQFLDUHODWLYDHVXQDVXQWRGHMXLFLRSURIHVLRQDO
$OGLVHxDUHOSODQGHDXGLWRUtDHODXGLWRUHVWDEOHFHXQQLYHODFHSWDEOHGHLPSRUWDQFLDUHODWLYDDPRGR
GHGHWHFWDUHQIRUPDFXDQWLWDWLYDODVUHSUHVHQWDFLRQHVHUUyQHDVGHLPSRUWDQFLDUHODWLYD6LQHPEDUJR
QHFHVLWDQ FRQVLGHUDUVH WDQWR HO PRQWR FDQWLGDG \ OD QDWXUDOH]D FDOLGDG GH ODV UHSUHVHQWDFLRQHV
(MHPSORVGHUHSUHVHQWDFLRQHVHUUyQHDVFXDOLWDWLYDVVHUtDODGHVFULSFLyQLQDGHFXDGDHLPSURSLDGHXQD
SROtWLFD GH FRQWDELOLGDG FXDQGR HV SUREDEOH TXH XQ XVXDULR GH ORV HVWDGRV ILQDQFLHURV IXHUD JXLDGR
HTXLYRFDGDPHQWHSRUODGHVFULSFLyQ\HOGHMDUGHUHYHODUODLQIUDFFLyQDUHTXLVLWRVUHJXODGRUHVFXDQGR
HV SUREDEOH TXH OD LPSRVLFLyQ FRQVHFXHQWH GH UHVWULFFLRQHV UHJXODWRULDV KDUi GLVPLQXLU HQ IRUPD
LPSRUWDQWHODFDSDFLGDGGHRSHUDFLyQ
(ODXGLWRUQHFHVLWDFRQVLGHUDUODSRVLELOLGDGGHUHSUHVHQWDFLRQHVHUUyQHDVGHFDQWLGDGHVUHODWLYDPHQWH
SHTXHxDV TXH DFXPXODWLYDPHQWH SRGUtDQ WHQHU XQ HIHFWR LPSRUWDQWH VREUH ORV HVWDGRV ILQDQFLHURV
3RU HMHPSOR XQ HUURU HQ XQ SURFHGLPLHQWR GH ILQ GH PHV SRGUtD VHU XQD LQGLFDFLyQ GH XQD
UHSUHVHQWDFLyQHUUyQHDGHLPSRUWDQFLDUHODWLYDVLHVHHUURUVHUHSLWLHUDFDGDPHV
(O DXGLWRU FRQVLGHUD OD LPSRUWDQFLD UHODWLYD PDWHULDOLGDG WDQWR DO QLYHO JOREDO GHO HVWDGR ILQDQFLHUR
FRPR HQ UHODFLyQ D VDOGRV GH FXHQWDV SDUWLFXODUHV FODVHV GH WUDQVDFFLRQHV \ UHYHODFLRQHV /D
LPSRUWDQFLDUHODWLYDSXHGHVHULQIOXLGDSRUFRQVLGHUDFLRQHVFRPRUHTXHULPLHQWRVOHJDOHV\UHJXODGRUHV
\ FRQVLGHUDFLRQHV UHODWLYDV D FODVHV GH WUDQVDFFLRQHV VDOGRV GH FXHQWDV \ UHYHODFLRQHV \ VXV
UHODFLRQHV (VWH SURFHVR SXHGH GDU FRPR UHVXOWDGR GLIHUHQWHV QLYHOHV GH LPSRUWDQFLD UHODWLYD
GHSHQGLHQGRGHODVSHFWRGHORVHVWDGRVILQDQFLHURVTXHHVWiVLHQGRFRQVLGHUDGR
/DLPSRUWDQFLDUHODWLYDGHEHUtDVHUFRQVLGHUDGDSRUHODXGLWRUFXDQGR
D
GHWHUPLQDODQDWXUDOH]DRSRUWXQLGDG\DOFDQFHGHORVSURFHGLPLHQWRVGHDXGLWRUtD\
E
HYDO~DHOHIHFWRGHODVUHSUHVHQWDFLRQHVHUUyQHDV
/DUHODFLyQHQWUHLPSRUWDQFLDUHODWLYD\HOULHVJRGHDXGLWRUtD
$O SODQHDU OD DXGLWRUtD HO DXGLWRU FRQVLGHUD TXp SXGLHUD KDFHU TXH ORV HVWDGRV ILQDQFLHURV VH
UHSUHVHQWDUDQ GH XQD PDQHUD HUUyQHD GH LPSRUWDQFLD UHODWLYD (O HQWHQGLPLHQWR GHO DXGLWRU GH OD
1$
,03257$1&,$5(/$7,9$'(/$$8',725Ë$
HQWLGDG\VXHQWRUQRHVWDEOHFHXQPDUFRGHUHIHUHQFLDGHQWURGHOFXDOHODXGLWRUSODQHDODDXGLWRUtD\
HMHUFHHOMXLFLRSURIHVLRQDOSDUDHYDOXDUORVULHVJRVGHUHSUHVHQWDFLyQHUUyQHDGHLPSRUWDQFLDUHODWLYD
GH ORV HVWDGRV ILQDQFLHURV \ UHVSRQGHU D GLFKRV ULHVJRV GXUDQWH OD DXGLWRUtD 7DPELpQ OH D\XGD D
HVWDEOHFHU OD LPSRUWDQFLD UHODWLYD \ D HYDOXDU VL HO MXLFLR VREUH LPSRUWDQFLD UHODWLYD VLJXH VLHQGR
DSURSLDGR DO DYDQ]DU OD DXGLWRUtD /D HYDOXDFLyQ GH LPSRUWDQFLD SRU HO DXGLWRU UHODWLYD D FODVHV GH
WUDQVDFFLRQHV VDOGRV GH FXHQWDV \ UHYHODFLRQHV D\XGD DO DXGLWRU D GHFLGLU FXHVWLRQHV FRPR TXp
SDUWLGDV H[DPLQDU \ VL KD GH XVDU PXHVWUHR \ SURFHGLPLHQWRV DQDOtWLFRV VXVWDQWLYRV (VWR OH GD
FDSDFLGDG DO DXGLWRU SDUD VHOHFFLRQDU ORV SURFHGLPLHQWRV GH DXGLWRUtD TXH HQ FRPELQDFLyQ SXHGH
HVSHUDUVHTXHUHGX]FDQHOULHVJRGHDXGLWRUtDDXQQLYHODFHSWDEOHPHQWHEDMR
+D\ XQD UHODFLyQ LQYHUVD HQWUH OD LPSRUWDQFLD UHODWLYD \ HO QLYHO GH ULHVJR GH DXGLWRUtD TXH HV TXH
PLHQWUDV PiV DOWR HO QLYHO GH LPSRUWDQFLD UHODWLYD PiV EDMR HO ULHVJR GH DXGLWRUtD \ YLFHYHUVD (O
DXGLWRU WRPD HQ FXHQWD OD UHODFLyQ LQYHUVD HQWUH LPSRUWDQFLD UHODWLYD \ ULHVJR GH DXGLWRUtD FXDQGR
GHWHUPLQD OD QDWXUDOH]D RSRUWXQLGDG \ DOFDQFH GH ORV SURFHGLPLHQWRV GH DXGLWRUtD 3RU HMHPSOR VL
GHVSXpV GH SODQHDU SURFHGLPLHQWRV GH DXGLWRUtD HVSHFtILFRV HO DXGLWRU GHWHUPLQD TXH HO QLYHO GH
LPSRUWDQFLD UHODWLYD DFHSWDEOH HV PiV EDMR HO ULHVJR GH DXGLWRUtD DXPHQWD (O DXGLWRU FRPSHQVDUi
HVWR
D
UHGXFLHQGRHOQLYHOHYDOXDGRGHULHVJRGHFRQWUROFXDQGRHVWRVHDIDFWLEOH\DSR\DQGRHOQLYHO
UHGXFLGRGHVDUUROODQGRSUXHEDVGHFRQWUROH[WHQVDVRDGLFLRQDOHVR
E
UHGXFLHQGR HO ULHVJR GH GHWHFFLyQ DO PRGLILFDU OD QDWXUDOH]D RSRUWXQLGDG \ DOFDQFH GH ORV
SURFHGLPLHQWRVVXVWDQWLYRVSODQHDGRV
,PSRUWDQFLD UHODWLYD PDWHULDOLGDG \ ULHVJR GH DXGLWRUtD DO HYDOXDU HYLGHQFLD GH
DXGLWRUtD
/D HYDOXDFLyQ GHO DXGLWRU GH LPSRUWDQFLD UHODWLYD \ ULHVJR GH DXGLWRUtD SXHGH VHU GLIHUHQWH HQ HO
PRPHQWR GH SODQHDU LQLFLDOPHQWH HO WUDEDMR TXH HQ HO PRPHQWR GH HYDOXDU ORV UHVXOWDGRV GH
SURFHGLPLHQWRVGHDXGLWRUtD(VWRSRGUtDVHUDFDXVDGHXQFDPELRHQFLUFXQVWDQFLDVRDFDXVDGHXQ
FDPELRHQHOFRQRFLPLHQWRGHODXGLWRUFRPRUHVXOWDGRGHODDXGLWRUtD3RUHMHPSORVLODDXGLWRUtDHV
SODQHDGDDQWHVGHOILQDOGHOSHULRGRHODXGLWRUDQWLFLSDUiORVUHVXOWDGRVGHRSHUDFLRQHV\ODSRVLFLyQ
ILQDQFLHUD 6L ORV UHVXOWDGRV UHDOHV GH RSHUDFLRQHV \ GH OD SRVLFLyQ ILQDQFLHUD VRQ VXVWDQFLDOPHQWH
GLIHUHQWHV OD HYDOXDFLyQ GH LPSRUWDQFLD UHODWLYD \ ULHVJR GH DXGLWRUtD SXHGH WDPELpQ FDPELDU
$GLFLRQDOPHQWHDOSODQHDUHOWUDEDMRGHDXGLWRUtDHODXGLWRUSXHGHLQWHQFLRQDOPHQWHILMDUHOQLYHOGH
LPSRUWDQFLDUHODWLYDDFHSWDEOHDXQQLYHOPiVEDMRGHORTXHVHSLHQVDXVDUSDUDHYDOXDUORVUHVXOWDGRV
GH OD DXGLWRUtD (VWR SXHGH VHU KHFKR SDUD UHGXFLUOD SUREDELOLGDG GH UHSUHVHQWDFLRQHV HUUyQHDV QR
GHVFXELHUWDV \ SDUD GDU DO DXGLWRU XQ PDUJHQ GH VHJXULGDG FXDQGR HYDO~H HO HIHFWR GH
UHSUHVHQWDFLRQHVHUUyQHDVGHVFXELHUWDVGXUDQWHODDXGLWRUtD
(YDOXDFLyQGHOHIHFWRGHUHSUHVHQWDFLRQHVHUUyQHDV
$O HYDOXDU VL ORV HVWDGRV ILQDQFLHURV VRQ SUHSDUDGRV UHVSHFWR GH WRGR OR LPSRUWDQWH GH
DFXHUGRFRQHOPDUFRGHUHIHUHQFLDDSOLFDEOHHODXGLWRUGHEHHYDOXDUVLHQHODJUHJDGRGHODV
UHSUHVHQWDFLRQHVHUUyQHDVQRFRUUHJLGDVTXHKDQVLGRLGHQWLILFDGDVGXUDQWHODDXGLWRUtDVRQGH
LPSRUWDQFLDUHODWLYD
(ODJUHJDGRGHUHSUHVHQWDFLRQHVHUUyQHDVQRFRUUHJLGDVFRPSUHQGH
D
UHSUHVHQWDFLRQHVHUUyQHDVHVSHFtILFDVLGHQWLILFDGDVSRUHODXGLWRULQFOX\HQGRHOHIHFWRQHWRGH
UHSUHVHQWDFLRQHV HUUyQHDV QR FRUUHJLGDV LGHQWLILFDGDV GXUDQWH OD DXGLWRUtD GH SHULRGRV
SUHYLRV\
E
OD PHMRU HVWLPDFLyQ GHO DXGLWRU GH RWUDV UHSUHVHQWDFLRQHV HUUyQHDV TXH QR SXHGHQ VHU
LGHQWLILFDGDVHVSHFtILFDPHQWHRVHDHUURUHVSUR\HFWDGRV
1$
,03257$1&,$5(/$7,9$'(/$$8',725Ë$
(O DXGLWRU QHFHVLWD FRQVLGHUDU VL HO DJUHJDGR GH UHSUHVHQWDFLRQHV HUUyQHDV QR FRUUHJLGDV HV GH
LPSRUWDQFLD UHODWLYD 6L HO DXGLWRU FRQFOX\H TXH ODV UHSUHVHQWDFLRQHV HUUyQHDV SXHGHQ VHU GH
LPSRUWDQFLD UHODWLYD HO DXGLWRU QHFHVLWD FRQVLGHUDU HO UHGXFLU HO ULHVJR GH DXGLWRUtD DPSOLDQGR ORV
SURFHGLPLHQWRVGHDXGLWRUtDRSLGLHQGRDODDGPLQLVWUDFLyQTXHDMXVWHORVHVWDGRVILQDQFLHURV(QWRGR
FDVR OD DGPLQLVWUDFLyQ SXHGH GHVHDU DMXVWDU ORV HVWDGRV ILQDQFLHURV VHJ~Q ODV UHSUHVHQWDFLRQHV
HUUyQHDVLGHQWLILFDGDV
6LODDGPLQLVWUDFLyQVHQLHJDDDMXVWDUORVHVWDGRVILQDQFLHURV\ORVUHVXOWDGRVGHORV
SURFHGLPLHQWRVGHDXGLWRUtDDPSOLDGRVQRFDSDFLWDQDODXGLWRUSDUDFRQFOXLUTXHHODJUHJDGR
GHUHSUHVHQWDFLRQHVHUUyQHDVQRFRUUHJLGDVQRHVGHLPSRUWDQFLDUHODWLYDHODXGLWRUGHEHUtD
FRQVLGHUDUODPRGLILFDFLyQDSURSLDGDDOGLFWDPHQGHODXGLWRUGHDFXHUGRFRQOD1$
0RGLILFDFLRQHVDOGLFWDPHQGHODXGLWRULQGHSHQGLHQWH
6LHODJUHJDGRGHODVUHSUHVHQWDFLRQHVHUUyQHDVQRFRUUHJLGDVTXHHODXGLWRUKDLGHQWLILFDGRVHDFHUFD
DOQLYHOGHLPSRUWDQFLDUHODWLYDHODXGLWRUGHEHUtDFRQVLGHUDUVLHVSUREDEOHTXHODVUHSUHVHQWDFLRQHV
HUUyQHDV QR GHWHFWDGDV DO WRPDUVH FRQ ODV UHSUHVHQWDFLRQHV HUUyQHDV QR FRUUHJLGDV DJUHJDGDV
SRGUtD H[FHGHU HO QLYHO GH LPSRUWDQFLD UHODWLYD $Vt DO DFHUFDUVH HO DJUHJDGR GH UHSUHVHQWDFLRQHV
HUUyQHDV QR FRUUHJLGDV DO QLYHO GH LPSRUWDQFLD UHODWLYD HO DXGLWRU FRQVLGHUDUtD UHGXFLU HO ULHVJR
GHVHPSHxDQGRSURFHGLPLHQWRVGHDXGLWRUtDDGLFLRQDOHVRSLGLHQGRDODDGPLQLVWUDFLyQTXHDMXVWHORV
HVWDGRVILQDQFLHURVVHJ~QODVUHSUHVHQWDFLRQHVHUUyQHDVQRLGHQWLILFDGDV
&RPXQLFDFLyQGH(UURUHV
6L HO DXGLWRU KDLGHQWLILFDGR XQD UHSUHVHQWDFLyQ HUUyQHD GH LPSRUWDQFLD UHODWLYDUHVXOWDQWH GH
HUURU HO DXGLWRU GHEHUi FRPXQLFDU OD UHSUHVHQWDFLyQ HUUyQHD DO QLYHO DSURSLDGR GH OD
DGPLQLVWUDFLyQ RSRUWXQDPHQWH \ FRQVLGHUDU OD QHFHVLGDG GH LQIRUPDU D ORV HQFDUJDGRV GHO
JRELHUQRFRUSRUDWLYR GHDFXHUGRFRQOD1$ &RPXQLFDFLRQHVGHDVXQWRVGHDXGLWRUtDFRQ
ORVHQFDUJDGRVGHOJRELHUQRFRUSRUDWLYR 3HUVSHFWLYDGHO6HFWRU3~EOLFR
$O HYDOXDU OD LPSRUWDQFLD UHODWLYD HO VHFWRU S~EOLFR GHEH DGHPiV GH HMHUFHU HO MXLFLR SURIHVLRQDO
FRQVLGHUDU FXDOTXLHUD OHJLVODFLyQ R UHJODPHQWR TXH SXHGD LPSDFWDU GLFKD HYDOXDFLyQ (Q HO VHFWRU
S~EOLFRODLPSRUWDQFLDUHODWLYDVHEDVDWDPELpQHQHOFRQWH[WR\QDWXUDOH]DGHXQDSDUWLGDHLQFOX\H
SRUHMHPSORVXVFHSWLELOLGDGWDQWRFRPRYDORU/DVXVFHSWLELOLGDGFXEUH8QDYDULHGDGGHDVXQWRVWDOHV
FRPRFXPSOLPLHQWRFRQODVDXWRULGDGHVLQWHUpVOHJLVODWLYRRLQWHUpVS~EOLFR
)(&+$'(9,*(1&,$
(VWDQRUPDGHDXGLWRUtDHQWUDHQYLJHQFLDDSDUWLUGHOGHHQHURGH6HDFRQVHMDVXDSOLFDFLyQDQWLFLSDGD
SDUDORFXDOHODXGLWRUGHEHWRPDUODVSUHYLVLRQHVTXHLPSOLFDQDSOLFDUODV1$VHQORVFRPSURPLVRVDVXPLGRV\
HODOFDQFHGHVXWUDEDMR
9pDVHDQH[R)DFWRUHV-XVWLILFDWLYRVGH&RQYHUJHQFLD
9pDVHDQH[R)DFWRUHV-XVWLILFDWLYRVGH&RQYHUJHQFLD
1$
,03257$1&,$5(/$7,9$'(/$$8',725Ë$
$ 1(;2
)$&725(6-867,),&$7,926'(&219(5*(1&,$
5HIHUHQFLD
3iUUDIR
1RUPD
7HUPLQRORJtD
XWLOL]DGDHQOD1$
6LQyQLPRVPRGLVPRVEROLYLDQRV
DFODUDFLRQHV\RWURV
/D 5HVROXFLyQ $SOLFDFLyQ GH ODV 1RUPDV ,QWHUQDFLRQDOHV GH OD
3URIHVLyQ GH $XGLWRUtD \ &RQWDELOLGDG HQ OD 5HS~EOLFD GH %ROLYLD
HVWDEOHFH³« $GRSWDU ORV SURQXQFLDPLHQWRV WpFQLFRV HPLWLGRV SRU OD
)HGHUDFLyQ ,QWHUQDFLRQDO GH &RQWDELOLGDG ,)$& ~QLFDPHQWH HQ
DXVHQFLD GH SURQXQFLDPLHQWRV WpFQLFRV HVSHFtILFRV GHO SDtV R
UHJODPHQWDFLRQHVORFDOHVVREUHXQDDVXQWRGHWHUPLQDGR«´
*RELHUQRFRUSRUDWLYR 20DQGR&RUSRUDWLYRHVHOFRQMXQWRGHPpWRGRV\SURFHGLPLHQWRVTXH
DGRSWDQ ODV HPSUHVDV SDUD DVHJXUDU TXH VXV DFFLRQHV \ OD GH VXV
GLUHFWRUHVVHGLULMDQDFXPSOLUORVILQHVGHORVDFFLRQLVWDV
(Q %ROLYLD VH GHVDUUROOy HO 3UR\HFWR GH /H\ ³*RELHUQR GH ODV
6RFLHGDGHVSRU$FFLRQHV´OH\TXHKDVWDODHPLVLyQGHHVWDQRUPDQR
KDVLGRSURPXOJDGDFRQVLJXLHQWHPHQWHORVFRQFHSWRVHQHVWDPDWHULD
QRVRQDSOLFDGRVHQVXSOHQLWXG8QDYH]TXHODOH\VHDSURPXOJDGD
HVWRV PpWRGRV \ SURFHGLPLHQWRV VHUiQ tQWHJUDPHQWH DSOLFDGRV HQ OD
QRUPD
6HFWRU
3XEOLFR
6HFWRUS~EOLFR
*RELHUQR QDFLRQDO UHJLRQDO PXQLFLSDO DVt FRPR HQWLGDGHV
JXEHUQDPHQWDOHV UHODFLRQDGDV (Q %ROLYLD ODV 1RUPDV GH $XGLWRUtD
*XEHUQDPHQWDOHVWiQGLVSXHVWDVSRUOHJLVODFLyQQDFLRQDO
1$