{"id":2646,"date":"2021-11-23T16:23:39","date_gmt":"2021-11-23T16:23:39","guid":{"rendered":"https:\/\/blogs.ugto.mx\/contador\/?p=2646"},"modified":"2021-12-08T03:19:03","modified_gmt":"2021-12-08T03:19:03","slug":"presentacion-informe-de-auditoria","status":"publish","type":"post","link":"https:\/\/blogs.ugto.mx\/contador\/presentacion-informe-de-auditoria\/","title":{"rendered":"Presentaci\u00f3n. Informe de auditor\u00eda"},"content":{"rendered":"\n\n\n<div class=\"wp-block-cover has-background-dim-40 has-black-background-color has-background-dim\" style=\"min-height:285px;aspect-ratio:unset;\"><img decoding=\"async\" class=\"wp-block-cover__image-background wp-image-2648\" alt=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8.jpg\" style=\"object-position:46% 45%\" data-object-fit=\"cover\" data-object-position=\"46% 45%\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1069\" class=\"wp-block-cover__image-background wp-image-2648\" alt=\"\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8.jpg\" style=\"object-position:46% 45%\" data-object-fit=\"cover\" data-object-position=\"46% 45%\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8.jpg 1600w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8-300x200.jpg 300w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8-1024x684.jpg 1024w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8-768x513.jpg 768w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8-1536x1026.jpg 1536w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/11\/vy2y1cclit8-272x182.jpg 272w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/noscript><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Informe de auditor\u00eda<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Objetivo did\u00e1ctico<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Identificar el contenido de un informe de auditor\u00eda favorable conforme a la NIA 700, \u201cFormaci\u00f3n de la opini\u00f3n y emisi\u00f3n del informe de auditor\u00eda sobre estados financieros\u201d, as\u00ed como de un informe de auditor\u00eda modificado de conformidad con la NIA 705, \u201cOpini\u00f3n modificada en el informe de auditor\u00eda emitido por un auditor independiente\u201d, para realizarlos de forma correcta con base en los requisitos de las Normas Internacionales de Auditor\u00eda.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-left wp-block-heading\">Recurso did\u00e1ctico digital<\/h2>\n\n\n<style>\n       .errordiv { padding:10px; margin:10px; border: 1px solid #555555;color: #000000;background-color: #f8f8f8; width:500px; }#advanced_iframe {visibility:visible;opacity:1;vertical-align:top;}.ai-info-bottom-iframe { position: fixed; z-index: 10000; bottom:0; left: 0; margin: 0px; text-align: center; width: 100%; background-color: #ff9999; padding-left: 5px;padding-bottom: 5px; border-top: 1px solid #aaa } a.ai-bold {font-weight: bold;}#ai-layer-div-advanced_iframe p {height:100%;margin:0;padding:0}<\/style><script type=\"text\/javascript\">var ai_iframe_width_advanced_iframe = 0;var ai_iframe_height_advanced_iframe = 0;function aiReceiveMessageadvanced_iframe(event) {  aiProcessMessage(event,\"advanced_iframe\", \"true\",\"\",\"false\",\"false\");}if (window.addEventListener) {  window.addEventListener(\"message\", aiReceiveMessageadvanced_iframe);} else if (el.attachEvent)  {  el.attachEvent(\"message\", aiReceiveMessageadvanced_iframe);}var aiOnloadScrollTop=\"true\";var aiShowDebug=false;\n\t\tif (typeof aiReadyCallbacks === 'undefined') {\n\t\t\tvar aiReadyCallbacks = [];\n\t\t} else if (!(aiReadyCallbacks instanceof Array)) {\n\t\t\tvar aiReadyCallbacks = [];\n\t\t}    function aiShowIframeId(id_iframe) { jQuery(\"#\"+id_iframe).css(\"visibility\", \"visible\"); 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overflow: hidden; position: relative; line-height:15px;width: fit-content;\"><small style=\"display:block !important;visibility:visible !important\">powered by Advanced iFrame<\/small><\/p>","protected":false},"excerpt":{"rendered":"<p>Objetivo did\u00e1ctico Identificar el contenido de un informe de auditor\u00eda favorable conforme a la NIA 700, \u201cFormaci\u00f3n de la opini\u00f3n y emisi\u00f3n del informe de auditor\u00eda sobre estados financieros\u201d, as\u00ed como de un informe de auditor\u00eda modificado de conformidad con la NIA 705, \u201cOpini\u00f3n modificada en el informe de auditor\u00eda emitido por un auditor independiente\u201d, &#8230; <a title=\"Presentaci\u00f3n. Informe de auditor\u00eda\" class=\"read-more\" href=\"https:\/\/blogs.ugto.mx\/contador\/presentacion-informe-de-auditoria\/\" aria-label=\"Leer m\u00e1s sobre Presentaci\u00f3n. Informe de auditor\u00eda\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":142,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_crdt_document":"","episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","footnotes":""},"categories":[64],"tags":[26,65,25],"class_list":["post-2646","post","type-post","status-publish","format-standard","hentry","category-normas-de-auditoria","tag-claudia-cecilia-gonzalez-arce","tag-co320","tag-jarey-america-michell-munoz-gaona"],"acf":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/2646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/users\/142"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/comments?post=2646"}],"version-history":[{"count":4,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/2646\/revisions"}],"predecessor-version":[{"id":4509,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/2646\/revisions\/4509"}],"wp:attachment":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/media?parent=2646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/categories?post=2646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/tags?post=2646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}