Propuesta metodológica para gestión de la evaluación de estimaciones contables conforme la NIA540 para auditoras.

Abstract

The research arises from the changes proposed by ISA 540 (revised) by providing more robust requirements and more appropriate guidance for audit procedures focused on the evaluation of accounting estimates. Consequently, the use of the theoretical, conceptual, legal and regulatory sections was taken into consideration to search for opportunities for improvements that in turn allowed us to understand the scope and application of the standard in the context of the activities carried out by the firms. auditors. In the same way, with the use of the methodological plan that integrates the designs: (a) observational, (b) transversal and (c) prospective, the inquiry into the existing problem was directed, and with the use of the interview technique, data were collected. which showed that medium and large category firms have faced a series of challenges during the adoption of the principles of ISA540 (Revised). This was because the standard has driven a series of changes, such as: (a) assignment of new responsibilities, (b) improvements in audit processes focused on accounting estimates, (c) increased staff competency, and (d) adoption of new technologies to ensure the reasonableness of the results of the evaluation of accounting estimates. However, it is the smaller firms that are exposed to greater challenges, considering that the changes require resources (human, technological and economic) for their incorporation. Therefore, a methodological proposal was recommended that is based on an agile model for the effective application of the new requirements of the standard. This will allow its effective integration by being made up of four stages, such as: (a) planning, (b) execution, (c) verification, and (d) written statements.