{"id":114213,"date":"2021-04-08T08:08:00","date_gmt":"2021-04-08T06:08:00","guid":{"rendered":"https:\/\/www.emagister.com\/blog\/?p=114213"},"modified":"2021-04-27T10:21:10","modified_gmt":"2021-04-27T08:21:10","slug":"auditoria-contable-en-que-consiste-y-cual-es-el-rol-del-auditor","status":"publish","type":"post","link":"https:\/\/www.emagister.com\/blog\/auditoria-contable-en-que-consiste-y-cual-es-el-rol-del-auditor\/","title":{"rendered":"Auditoria contable: \u00bfen qu\u00e9 consiste y cu\u00e1l es el rol del auditor?"},"content":{"rendered":"\n

Dentro del universo empresarial, las auditor\u00edas tienen un papel clave porque son el reflejo de su imagen contable. A trav\u00e9s de ellas se pueden reconocer y evaluar posibles fallos, estimular mejoras empresariales y conocer cu\u00e1l es el estado real de la compa\u00f1\u00eda. Aunque pueda parecer un proceso engorroso es necesario dentro de cualquier organizaci\u00f3n.<\/strong> En el siguiente art\u00edculo se profundiza m\u00e1s sobre este aspecto y, para quien busque una capacitaci\u00f3n, se recomienda hacer un M\u00e1ster en Auditor\u00eda Contable.<\/p>\n\n\n

<\/p>\n\n\n

Auditor\u00eda contable: \u00bfQu\u00e9 es?<\/h2>\n\n\n\n

Una auditor\u00eda contable es una evaluaci\u00f3n de las cuentas de una organizaci\u00f3n. Esta revisi\u00f3n puede aplicar a procesos espec\u00edficos, mecanismos de la compa\u00f1\u00eda o manejos de un sector en particular para conocer cu\u00e1l es su estado.<\/strong><\/p>\n\n\n\n

Esa acci\u00f3n es la que permite tomar las medidas adecuadas seg\u00fan sea el caso. Auditar consiste en revisar las cuentas de la organizaci\u00f3n para conocer su el manejo que se est\u00e1 haciendo a partir de ellas es o no el adecuado.<\/p>\n\n\n\n

Auditor\u00eda contable: objetivos y auditor\u00edas<\/h3>\n\n\n\n

Las obligaciones de una auditor\u00eda son:<\/p>\n\n\n\n

– Evaluar las cuentas para conocer si el uso que se ha hecho de ellas es el adecuado<\/p>\n\n\n\n

– Reconocer posibles inconvenientes que puedan ser atendidos para que la gesti\u00f3n de la empresa mejore<\/p>\n\n\n\n

– Analizar informes sobre la gesti\u00f3n econ\u00f3mica de la empresa para comprobar si todo marcha en orden.<\/p>\n\n\n\n

Los objetivos de la auditor\u00eda son:<\/p>\n\n\n\n

– Conocer la situaci\u00f3n actual y precisa de una organizaci\u00f3n<\/p>\n\n\n\n

– Descubrir posibles fraudes<\/p>\n\n\n\n

– Reconocer si el sistema de funcionamiento de la empresa es el adecuado<\/p>\n\n\n\n

– Comprobar la legalidad de productos y medidas tomadas por la empresa<\/p>\n\n\n\n

Estos procesos, su desarrollo y evoluci\u00f3n constante, le permiten a la organizaci\u00f3n saber si est\u00e1 funcionando de la manera adecuada o no.<\/strong><\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

\u00bfCu\u00e1l es el rol del auditor en una auditor\u00eda contable?<\/h3>\n\n\n\n

El auditor es el responsable de desarrollar la auditor\u00eda contable. Por tanto, debe analizar las acciones y el funcionamiento cotidiano de la organizaci\u00f3n, a trav\u00e9s de documentos y diversos registros. A partir de ah\u00ed, podr\u00e1 reconocer posibles falencias en el sistema, advertir inconvenientes y revelar posibles fallos que est\u00e9n limitando el potencial de la organizaci\u00f3n, tanto econ\u00f3mico como humano.  <\/p>\n\n\n\n

El auditor tambi\u00e9n cuenta con las capacidades necesarias para sugerir estrategias que fomenten la prevenci\u00f3n de riesgos dentro de la organizaci\u00f3n, as\u00ed como trazar planes que le permitan a la compa\u00f1\u00eda alcanzar los objetivos deseados.<\/p>\n\n\n\n

Su rol es tanto de monitor como de potenciador en cuanto a los recursos de la organizaci\u00f3n, a partir de la evaluaci\u00f3n que realiza sobre c\u00f3mo se gestionan. Debe garantizar al cliente que el funcionamiento de su empresa es veraz, m\u00e1s all\u00e1 de si es positivo o negativo<\/strong>. Una vez que expone lo anterior, puede sugerir diversas medidas para mejorar en distintos aspectos, en caso de ser necesario.<\/p>\n\n\n\n

\u00bfQuieres descubrir <\/u><\/strong>toda la oferta formativa<\/strong><\/a> de Select Business School<\/strong>? Ponte en contacto<\/strong><\/a> <\/strong>con Emagister<\/strong> y te ayudaremos a encontrar el curso perfecto para ti.<\/p>\n\n\n\n

Si eres ya un estudiante de este centro y deseas contarnos tu experiencia, \u00a1deja tu opini\u00f3n gracias a este formulario<\/strong><\/a> y ayuda otros estudiantes como t\u00fa a escoger mejor!<\/p>\n","protected":false},"excerpt":{"rendered":"

Dentro del universo empresarial, las auditor\u00edas tienen un papel clave porque son el reflejo de su imagen contable. A trav\u00e9s … Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":285,"featured_media":114302,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[785],"tags":[2195,2325,2832,3265,5713,9065,9067,10142,12791],"class_list":["post-114213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nuestros-clientes","tag-estudios-auditoria","tag-auditor-de-cuentas","tag-noticias-de-centros-de-formacion","tag-centros-de-formacion","tag-auditoria","tag-select-business-school","tag-9067","tag-noticiaslavanguardia","tag-ij_sector_center_99997192958079401036578245577965_49","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-25"],"acf":{"hreflang":[{"url":""}],"estilo_titulo":"","fecha":"no","noticiasElPais":{"custom_snippet_image":false,"custom_snippet_title":"","custom_snippet_description":""},"noticiasLaVanguardia":{"custom_snippet_image":false,"custom_snippet_title":"","custom_snippet_description":""},"mostrar_faldon":"-1","texto_faldon":"Descubre toda la oferta formativa de SELECT BUSINESS SCHOOL","link_faldon":"https:\/\/www.emagister.com\/select-business-school-cursos-192308-centrodetalles.htm","link_texto_faldon":""},"yoast_head":"\nAuditoria contable: \u00bfen qu\u00e9 consiste y cu\u00e1l es el rol del auditor? - Blog Emagister<\/title>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.emagister.com\/blog\/auditoria-contable-en-que-consiste-y-cual-es-el-rol-del-auditor\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditoria contable: \u00bfen qu\u00e9 consiste y cu\u00e1l es el rol del auditor?\" \/>\n<meta property=\"og:description\" content=\"Dentro del universo empresarial, las auditor\u00edas tienen un papel clave porque son el reflejo de su imagen contable. 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