The challenges of quality in the audit signatures of the city of Ibagué

DOI: https://doi.org/10.56241/asf.v6n11.89
Keywords: audit, quality, ISQC01, challenges, stakeholders.

Abstract

This document seeks to highlight the importance of quality within the audit firms and the services they provide, especially as an element that allows to reconcile the expectations of stakeholders and members of the firm, from a regional perspective. The concept of quality, over the years has taken an important position within the organization, because it allows to develop actions for continuous improvement in the work done. Through the identification of challenges and the detection of interrelationships with the elements proposed in the international quality control standard ISQC 01, these are identifiable elements for counselors for regional audit firms that are characterized by being small and medium, developed and implemented to increase confidence about the work and in general about the audit firms.

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Author Biographies

Daniela Alejandra Sánchez Tafur, Universidad de Ibagué

Contadora Pública y Joven Investigadora de la Universidad de Ibagué.

Angie Carolina Díaz Ramírez, Universidad de Ibagué

Mg. en finanzas. Decana Facultad de Ciencias Económicas y Administrativas de la Universidad de Ibagué.

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Published
2018-07-01
How to Cite
Sánchez Tafur, D. A., & Díaz Ramírez, A. C. (2018). The challenges of quality in the audit signatures of the city of Ibagué. Colombian Journal of Accounting - ASFACOP, 6(11), 121-142. https://doi.org/10.56241/asf.v6n11.89
Issue
Vol. 6 No. 11 (2018): Colombian Journal of Accounting
Section
Control, auditing, governance and fiscal review
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