Integral Audit

All academic work carries with it the need to transmit knowledge, which is why this work entitled Integral Auditing initially presents the meanings that determine the Audit conceived as the accumulation, process and evaluation of evidence that is based on verifiable information, as well as regulations that allow determining and reporting on the degree of correspondence between the information and previously established criteria. Therefore, the audit should be performed primarily to facilitate the understanding of quantifiable information provided by financial statements, declarations and other factors. In this sense, this work marks a relevant guideline since it visualizes through its content the development of information on the subject that is usually of interest to those (students, teachers and professionals in general) who have the opportunity to access it.

Autorentext

David Enrique Pavón Sierra, Master in Integraler Wirtschaftsprüfung, Absolvent der Universidad Técnica Particular de Loja, mit mehrjähriger Erfahrung im Bereich Rechnungswesen und Wirtschaftsprüfung, qualifiziert durch die SEPS und Súper Intendencia de Compañías, geschäftsführender Gesellschafter der Wirtschaftsprüfungsgesellschaft Pavón & Rueda Asociados, Professor an der Universidad de las FF. AA.