Auditorías PCAOB: Mejores estrategias para cumplir con el marco normativo del PCAOB en revisiones de control interno

Carlos Daniel Barrientos Elizondo; Fernando Iram Lozano Guerra

doi:10.29105/rinn14.27-1

Authors

Carlos Daniel Barrientos Elizondo Autonomous University of Nuevo León
Fernando Iram Lozano Guerra Autonomous University of Nuevo León

DOI:

https://doi.org/10.29105/rinn14.27-1

Keywords:

Audit, audit strategies, internal control, PCAOB audits

Abstract

This article is regarding the regulatory framework of internal control applicable to public companies in the United States, and about which are the official requirements stablished by the authority, for the reviews performed by external auditors, in order to expose which are some audit strategies to apply to meet the regulatory framework and to streamline the work at audit firms, with the purpose of propitiate a significant positive impact on the time and resources invested in the audit.

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