Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, acros...Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.展开更多
文摘Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.
