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The article focus on the convergence of international standards of auditing and assurance, emphasizing small and medium-sized Colombia, hereinafter SMEs, and its relation to the risks assumed by internal and external auditors. Check legitimate roles established by the Enterprise Risk Management - ERM, such asevaluation of information and consultancy firms. Delves into compliance withIFAC Code of Ethics and its fundamental principles relating the suitability of theauditor as an entrepreneur and the impact it could have on the concept of business organizations. To this end, they were revised texts of IFAC, IASB, COSO and INTOSAI. Then, conclusions are proposed based on the analysis of the observed data, mentioning issues that SMEs might consider assuming a convergence process, just ideas to strengthen the implementation of the various stages in the companies that provide They want to apply and poses tasks to be performed by the auditors. This in order to reduce the risk taking that may be exposed audit firms in their roles as evaluation and consulting, and companies that hire.

Convergencia de normas internacionales de auditoría y aseguramiento en las PYMES colombianas y su relación con los riesgos asumidos por los auditores