Número 6, Junio de 2011 El Diccionario de la Real Academia Española nos enseña que



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VADEMÉCUM



Ven conmigo


VEN CONMIGO

Número 6, Junio de 2011
El Diccionario de la Real Academia Española nos enseña que vademécum proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día.
ASEGURAMIENTO

CONTABILIDAD FINANCIERA



CONTABILIDAD GERENCIAL

FINANZAS

IMPUESTOS

INVESTIGACIÓN

REGULACIÓN

SISTEMAS DE INFORMACIÓN




Accountancy Age

Deloitte chief appeals to David Cameron on audit reform

Exclusive- Bank of England to require regular meetings with bank auditors

ICAEW wants to explore joint-audit option

Chancellor seeks scrutiny of government-auditor talks

Wales Audit Office accounts incorrectly pepared, says NAO

Pickles goes cold on a 'mutual' Audit Commission

Auditors should sign off on directors' decision-making process

TUI loses board members after losing auditors

KPMG walks away from TUI Travel audit

American Apparel withheld audit information claims Deloitte

E&Y sued over Lehmans audit

E&Y's Anglo Irish audit role probed by regulators

FTSE 250 firm chooses PwC as auditors

Wikileaks reveals US concerns over PwC Yukos audits

Profile- Sarah McCreath, head of consumer products and retail audit, KPMG

Audit watchdog tightens non-audit rules

Video- Chancellor seeks probe of bank-auditor relationship

Commons authorities defend expenses audit qualification

New rules to stop auditors from offering in-depth restructuring help

Broader expertise needed to beef up internal audit

FRC steers clear of auditor rotation call

Firm caught up in Wales Audit Office probe

Internal auditors next to give evidence in the Lords

Auditor/audit committee talks should be in annual reports

Auditors say it's time for action

Top six firms welcome US and UK audit co-operation

US audit watchdog gains access to UK auditors

Three new members join US audit regulator

PwC chief defends auditor/regulator cooperation

No contact between watchdogs and auditors in the year before crisis

Government thinking on audit market revealed

EU audit reform needs debate say MPs

Eden switches auditors to Grant Thornton

MEP demands external auditor for EU

FRC and FSA to share audit information

PwC tenure as TUI auditors could be short-lived

New firms capable of taking on local government audits

Auditors must treat shareholders as their client

PKF succeeds PwC as ViCTory VCT auditor

Investors urged to vote against PwC's TUI audit appointment

Minister has "serious concerns" over Big Four's audit dominance

Fanning the audit flames

Auditors' role clarified by Pensions Regulator

UK audits must cover UK non-financial info

'Audit must change' - Barnier

Audit must aim higher

FSA and BoE outline code to improve bank audit oversight

Watchdog places transparency at centre of audit reform

Audit Commission's demise risks audit independence

Big Four challengers join forces to call for audit change

UK bankers- 'audit appointments should stay with boards'

Welsh watchdog auditors resign

OFT backs 'reduced' audit to aid competition

Fees will rise as Audit Commission is abolished

Audit industry faces major overhaul

Aero Inventory auditors investigated

Minnow appointed as new TUI audit committee chairman

Audit Commission off RSM Tenon's radar

2013 abolition timetable for Audit Commission

US regulators investigates audit shortcomings

PwC to audit Clarity Commerce Solutions

Former PwC audit partner joins AADB

Audit resignations throw suspicion on Chinese accounting

Cable on audit- 'naivety that verges on madness'

US audit reform debate not as raucous as in UK-

Firms 'doubt' FRC's audit direction

Auditors reject lack of scepticism concerns

Audit cool on reform

SMEs will suffer without an audit

Cable and the audit challenge

Big Four speaks out on audit inquiry

Beever and Struthers bumps KPMG off housing audit

Audit Commission consultation rings in the changes

Is Audit Commission the new player in town-

Audit shortcomings 'hard to miss' but solutions prove elusive

Blog- Auditors face big change

Lords accuse auditors of 'dereliction of duty'

Bank auditors accused of "complacency"

Auditing practices get timely overhaul

KPMG wins Blackburn Rovers audit

Lords report ties auditors in knots

Audit committees- Have done well, but could do better

OFT is on the audit case - hopefully

Auditor clause investigation 'not a foregone conclusion'

Auditors respond to Big Four clause investigation

Audit inspection extended to mutuals

It's good to carry on with SME audits

Debate over value of SME audits rages

SME audits – why they should

Auditors 'could have missed fraud' at Lloyds and RBS

Audits 'not a prerequisite' for SME lending

Public audit competition concerns don't wash with GT

Is the Big Society too big for public audit-

Baker Tilly relinquishes audit over strained relations

Public audit and the great independence debate

PEM names new audit partner

Institute fights for SME audits

Public audit – to mutual, or not to mutual-

Can they put audit together again-

PwC India fined for audit debacle

Audit Commission minister leaves observers in awe

Lawson finally cracks a smile at Lords audit gig

Scrapping Audit Commission risks market concentration, warns think-tank

Minister claims abolition of Audit Commission is 'on track'

Axing Audit Commission 'will save £50m'

Local housing minister questioned on future of public audit

Deloitte new auditors at Mitchells & Butler

Licensed to audit-

Governance and accountability 'weak' in public audit

OFT to decide on audit inquiry

Investors 'do care' about audit competition

Ernst & Young wins RPS audit from BDO

Auditors flag up £300k write-off at Valiant

PCAOB considers mandatory rotation and audit reports

PwC wins NetDimensions audit from Nexia

Ministers favour transfer of Audit Commission work to private sector

PwC trumps E&Y in hedge fund audit grab

Video- OFT faces tough decisions over audit

Externally yours- Is KPMG's integrated audit model attractive-

KPMG extended audit 'viewed favourably' by inspectors

E&Y trumps PKF in investment fund audit bid

Crowe Clark Whitehill wins six Mazars audits

BDO sued for $10bn by investors over Stanford audits

ho will win Kabul Bank audit-

KPMG appoints new head of financial services audit

UK-funded audit to clean up Kabul Bank

EU green paper calls for softer stance on audit

Internal audit 'integral to success'

Metals Exploration seeks extension of auditor role

"Next tier" outline benefits from OFT audit inquiry

OFT decides audit market is 'distorted and restricted'

Fundamental review of audit reporting launched

Accountants World

Audits Add Shine to Firms

No Audit At All- Deloitte and Bear Stearns

KPMG Sued For Giving Tom Hicks "Clean Audit" Before $525-Million Default

Auditors in the Doghouse

When Auditors Fail to Audit

Management Integrity- The Lynchpin of a GAAS Audit

Navistar Sues Its Former Auditor Deloitte & Touche

Clarified Auditing Standards- The Quiet Revolution

PCAOB Will Weigh Audit Term Limits

Using XBRL Global Ledger to Enhance the Audit Trail and Internal Control

Big Four’ Auditors Face Probe by U.K.’s Antitrust Regulator

Accounting and Corporate Regulatory Authority - Singapur

Singapore's auditor oversight system recognised as equivalent to the European Union's

ACRA attends the Ninth Meeting of the International Forum of Independent Audit Regulators (IFIAR)

New Members Appointed To Auditing and Assurance Standards Committee

Actualicese

Buenas prácticas para auditar la toma física de inventarios de fin de año – Auditool

Lista de chequeo para revisar los estados financieros a 31 de diciembre – Auditool

15 situaciones que me dan indicios que una compañía puede tener problemas de negocio en marcha – Auditool

La Auditoría Interna y los Objetivos Estratégicos – Auditool

Aspectos claves a tener en cuenta en el cierre de una Auditoría de Estados Financieros. Primera parte – Auditool

Riesgo, la palabra que deben tener en mente los Revisores Fiscales y Auditores

¿Y el papel de los auditores qué-

Puntos clave en la documentación de trabajos de Auditoría – Auditool

¿Los Auditores y Revisores Fiscales tienen las herramientas suficientes para combatir el fraude dentro de las empresas-

Enlace a Control de Calidad en Firmas de Contadores Públicos – Primer Elemento – Auditool

Requisitos éticos relevantes en Firmas de Contadores Públicos – Segundo Elemento de un Sistema de Control de Calidad – Auditool

Enlace a Entendimiento del negocio, clave para la identificación de riesgos – Auditool

AE Accounting Education

Caq comments on european commission green paper on audit policy and the role of the auditor

PCAOB publishes staff audit practice alert on auditor considerations of litigation and other contingencies arising from mortgage and other loan activities.

APB tightens ethical standards for auditors

New Members Appointed To The International Auditing And Assurance Standards Board

Apb Issues A Bulletin Setting Out Revised Example Auditor Reports On Uk Private Sector Financial Statements

Apb Issues Revised Guidance On The Audit Of Insurers

Iaasb Welcomes Incosai’s Declaration On International Standards Of Supreme Audit Institutions

Uk Frc Calls For Audit Quality Across Europe To Help Reduce Systemic Risk Produced By Market Concentration

Frc Proposes Enhancements To Company Reporting And Audit To Deliver Greater Value To Investors

Center for audit quality release 2010 year in review highlighting their activities

IAASB addresses assurance (other than audit) on financial statements; exposes enhanced review engagement standard

Chartered Accountants Ireland publishes paper on audit reform

Apb issues revised guidance on the audit of friendly societies

Fsa And Frc Extend Cooperation And Information Exchange On Audit Issues

Pcaob Issues New Standards On Audit Risk Assessment

Findings from global survey reveal new direction for internal auditing

Independent Regulatory Board For Auditors’ Committee For Auditing Standards Issues Revised Saaps 2

Pcaob To Hold Forums On Auditing In The Small Business Environment

Frc Welcomes Publication Of Draft Code Of Practice To Enhance Dialogues Between Auditors And Supervisors Of Regulated Firms

Time To Bring Audit Closer To Investor Needs Frc Ceo Tells European Auditing Conference

Revised Guidance On Bank Reports For Audit Purposes In The Uk Issued By Apb

Apb Amends Short Form Description Of Scope Of Audit To Make Narrative Review Focus More Explicit

Apb issues feedback paper on auditor scepticism

Lottery draw for municipal audit engagements in china - a step forward or backward?

Uk Government Announces That No Small Firm Will Have To Have Independently Audited Accounts Any Longer

Further Convergence Of Auditing Standards In China

Institute Of Internal Auditors Is Seeking Authors, Researchers, And Contributors

FRC Responds To House Of Lords Economic Affairs Committee Report On Auditors

PCAOB Discusses Changes To The Auditor's Reporting Model

APB publishes revised practice note on audit of charities in the UK

FSA and FRC publish feedback on the role of auditors

Proposed audit exemption points threshold too high to protect shareholders

Lords' report recognises need to highlight value of audit process says ICAS

APB issues revised guidance on the audit of banks and building societies in the UK

IAASB continues focus on assurance engagements other than audits or reviews

Audit Commission Prepares Itself To Become Audit Firm

APB Issues Revised Guidance On The Audit Of Credit Unions In The Uk

IIA Issues Guidance To Help Small Audit Shops Maintain Standards

UK Office Of Fair Trading Announces Next Steps In Review Of Audit Market

American Accounting Association (AAA)

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the European Commission Green Paper on Audit Policy: Lessons from the Crisis

Exempting Small Firms from Audit Mandates May Be Mistake, 2 studies suggest

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the European Commission Green Paper on Audit Policy: Lessons from the Crisis

American Institute of Certified Public Accountants (AICPA)

AICPA Questions Costs/Benefits of EC Audit Proposals

Broker-Dealer Audits, Reporting Model on PCAOB Agenda

AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference, Dec. 13-14

Single Audit Fundamentals—A Four Part Series – Member Web Event

Archived Member Web Events - Governmental Related Auditing Standards

Archived Member Web Events - OMB Circular A-133 Audits

HUD Information- HUD Consolidated Audit Guide

Don't Forget- Broker-Dealer Annual Audit Requirements

Additional Clarified Statements on Auditing Standards Finalized

Audit Guide Covers Capitalization Rules

PCAOB- Audits of Chinese Reverse Mergers Create Compliance Concern

AICPA Urges IRS to Allow Small Businesses to Protect Private Information in Electronic Files Requested for Audit

Clarified Auditing Standard Outlines Auditor Requirements Regarding SEC Filings

Complacency’ Of Auditors Contributed To Financial Crisis

Big Four Auditors Blamed For Financial Crisis

Big Four Speaks Out On Audit Inquiry

China To Strengthen Auditing Work For Foreign Loans

Audit Committees- Getting noticed for the right reasons-

PCAOB Will Weigh Audit Term Limits

Asian Organisation of Supreme Audit Institutions (ASOSAI)

[China]China releases new regulation on audit of economic accountability

[China]Mr. Liu Jiayi, China’s Auditor-General, takes the position of Chairman of UN Board of Auditors

The Asian Journal of Government Audit-October 2010 issue is now available

Association of Chartered Certified Accountants (ACCA)

Enhance the role of audit, say global finance experts

Barnier sets out future for audit in Europe

ACCA responds to Lords' audit inquiry - opens in a new window

Audit changes must be meaningful not superficial warns ACCA

Association of International Accountants

Audit Chief Refuses To Fully Sign Off Commons Expenses

Broader Expertise Needed To Beef Up Internal Audit

Internal Auditors Next To Give Evidence In The Lords

Top Six Firms Welcome US And UK Audit Co-operation

Philippines Unveils New Tax Audit Lab

Ban Imposed On Auditor Linked To Former Taoiseach

IAASB Launches Assessment Of Audits And Disclosures

'Big Four' Auditing Firms Share €7m From Regulator

Five Audit Firms Run Afoul Of Board

Auditors Add Disclaimer To Instore Accounts

AIA Audit Scholarships

110,000 Fine For Mishandling Complaint Over KPMG Audit

Malaysia- Audit Fees Likely To Go Up 20%

Economic Affairs Committee Call For Competition Probe Into Audit

Big Four’ Audit Firms May Face UK Antitrust Probe This Month

Life After The Audit Commission

Thomson Reuters Survey Reveals 80 Percent Increase In Indirect Tax And VAT Audit Activity

Singapore's Auditor Oversight System Recognised As Equivalent To The European Union's

Philippines- Customs Bureau Starts Audit Of Imports Last Year

Singapore- Only 42% Of Accounting Graduates Keen On External Auditing- Poll

Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)

International Scientific-Practical Conference on theme- "Audit profession in Moldova- challenges and perspectives"

International Scientific and Practical CONFERENCE- „THE AUDIT PROFESSION IN MOLDOVA- CHALLENGES AND PERSPECTIVES”, March 3, 2011

16.05.2011 - Core Principles for Independent Audit Regulators

16.05.2011 - IAASB Seeks Global Views on Enhancing the Value of Auditor Reporting

Auditoría General de la República

CONTROL FISCAL A RECURSOS PUBLICOS EN FIDUCIAS
Auditing and Assurance Standards Board (AUASB)

New appointments and reappointment of members to the Auditing and Assurance Standards Board

AUASB Invites Comments on Exposure Draft of Proposed ISAE 3410

AUASB issues new standard for agreed-upon procedures engagements

Auditing Practices Board (APB)

APB issues Revised Guidance on The Audit of Insurers

APB issues a Bulletin setting out revised Example Auditor's Reports on UK Private Sector Financial Statements

APB tightens Ethical Standards for Auditors

APB issues revised guidance on the Audit of Friendly Societies

APB issues revised guidance on the Audit of Occupational Pension Schemes

APB issues a revision of ISA (UK and Ireland) 700 'The Auditor's Report on Financial Statements'

APB issues Revised Guidance on Bank Reports for Audit Purposes in the UK

APB publishes Practice Note 11 (Revised) - The Audit of Charities in the UK

APB issues draft revised Gudiance on the Audit of Central Government Financial Statements in the Republic of Ireland

The APB issues Feedback Paper on Auditor Scepticism

APB issues revised guidance on the Audit of Banks and Building Societies in the United Kingdom

APB issues a Bulletin outlining developments in Corporate Governance affecting auditors of Irish companies

APB issues revised guidance on the audit of credit unions in the UK

BDO Internacional

Four leading international accounting organisations issue joint statement on EU Audit market

Financial Reporting and Auditing- A time for change-

Exposure Draft, Proposals relating to International Auditing Practice Standards, Proposed International Auditing Practice Statement 1000

BDO LLP response to House of Lords report on auditors market concentration

CAQ Issues In-Depth Guide to Public Company Auditing- The Financial Statement Audit

Canadian Institute of Chartered Accountants (CICA)

Audits of Financial Statements that Contain Amounts that Have Been Determined Using Actuarial Calculations

Reporting on Financial Statements under Canadian Auditing Standards

Auditing and Assurance Bulletin

Webinar — Enhancing the Value of Auditor Reporting- Exploring Options for Change - Online Consultation

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