Application of International Auditing Standards - NIA in the practice of independent professionals in the Department of Matagalpa.

Abstract

In The purpose of this essay is to emphasize the application of the International Auditing Standards - NIAS in the exercise of the independent auditor when conducting audits in the department of Matagalpa, the NIAS are a set of standards issued by the International Federation of Accountants (IFAC) the Which allow the Auditor to develop a professional work with high quality tools recognized worldwide. These standards are a technical platform for the adequate obtaining of evidence in the audit process and the subsequent report on the reasonableness of the financial statements. The main benefits in the application of the standards is the international will to unify the technical elements necessary to carry out planning, execution and high-quality reporting processes, fundamentally based on the fundamentals of their application, such as the assessment of audit, detection and material misstatement risks. The Nicaraguan Association of Public Accountants (CCPN), the governing body of the accounting profession in Nicaragua and a member of the International Federation of Accountants (IFAC), regulates the performance of Certified Public Accountants in the exercise of the profession, with the purpose of project the profession to higher levels of credibility and authority before the users of its services and the general public, therefore it emphasizes professional ethics and the requirements that the regulations demand for the professional development of audits in Nicaraguan territory.