Open AccessLA CONTINUIDAD DEL REVISOR FISCAL VULNERA LA INDEPENDENCIA FRENTE A LAS EMPRESAS
Author(s) -
LEIDY CAPERA,
AUTHOR_ID,
JEIMY CARDENAS,
PAULA MANCIPE
Publication year - 2019
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2019.n11.a54
Subject(s) - independence (probability theory) , transparency (behavior) , language change , audit , accounting , state (computer science) , faith , political science , mental state , business , welfare economics , economics , law , psychology , art , philosophy , statistics , mathematics , literature , theology , algorithm , computer science , cognitive science
The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity has on the mental independence of the fiscal reviewer in the exercise of his profession.