Application of the International Audit Standard 315 in a sme in Mexico
This case study aims to correct operational deviations of an SME in the State of Hidalgo, Mexico in the industrial sector, aligning its practices with guidelines set forth by the International Standards on Auditing specifically the ISA 315. Statistical analyzes were performed using information obtai...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | México |
| Institución: | UNIVERSIDAD AUTÓNOMA DEL ESTADO DE HIDALGO |
| Repositorio: | Boletín Científico de las Ciencias Económico Administrativas de ICEA |
| Idioma: | español |
| OAI Identifier: | oai:repository.uaeh.edu.mx:article/4641 |
| Acceso en línea: | https://repository.uaeh.edu.mx/revistas/index.php/icea/article/view/4641 |
| Access Level: | acceso abierto |
| Palabra clave: | Audit NAGAS standard 315 Auditoria Norma 315 |
| Sumario: | This case study aims to correct operational deviations of an SME in the State of Hidalgo, Mexico in the industrial sector, aligning its practices with guidelines set forth by the International Standards on Auditing specifically the ISA 315. Statistical analyzes were performed using information obtained from the application of a questionnaire to find the perceptions of the workforce in six areas of the company, which have been divided under the headings: work conditions, work organization, communication, consultation and coordination, time management, integrated training and strategic implementation. The results allowed identifying areas of opportunity that gave us the pattern to formulate proposals developed with the regulations based on audit approach. |
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