Auditing

Transparency with regard to financial information is fundamental in the decision-making process; to the extent that the regulatory organizations, watching over the public interests, have established mandatory audits for those companies that comply with certain figures relating to their turnover, amount of total assets and number of employees. Most of the audits carried out are statutory audits, although the users of the financial information also require reviews, special reports, etc., always within the regulatory framework for auditing standards of each jurisdiction, whose origin or source are in the International Auditing Standards (ISA’s).