Miércoles, 17 Febrero 2021 23:42

Item2Auditoria

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La auditoría, etimológicamente viene del verbo latino audire, que significa ‘oír’, que a su vez tiene su origen en los primeros auditores que ejercían su función juzgando la verdad o falsedad de lo que les era sometido a su verificación, principalmente mirando.

Generalmente, es la acción de verificar que un determinado hecho o circunstancia ocurra de acuerdo a lo planeado,1​ pero si se habla de la auditoría en una organización, se refiere a las pruebas que se realizan a la información financiera, operacional o administrativa con base en el cumplimiento de las obligaciones jurídicas o fiscales, así como de las políticas y lineamientos establecidos por la propia entidad de acuerdo a la manera en que opera y se administra.2​

La finalidad de una auditoría es el certificar la confiabilidad de los Estados Financieros Contables para los usuarios en un periodo determinado, para lo que el auditor tiene que diseñar y aplicar procedimientos que le ayuden a obtener la información apropiada para después generar conclusiones razonables y emitir una opinión independiente sobre la presentación de las cifras que aparecen en dichos estados.

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    Dance in the UK is a lively and developing art form, with events that cover traditional ballet to modern contemporary dance. The Royal Ballet, based at the Royal Opera House in London, is renowned for its breathtaking productions and world-class dancers. Contemporary dance companies such as Rambert and Akram Khan Company push the boundaries of the art form, creating inspiring and visually striking performances. Dance festivals like the Birmingham International Dance Festival and Sadler's Wells' Flamenco Festival lure audiences with their eclectic and captivating programs.

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