Análisis de propuestas que buscan regular la figura de la revisoría fiscal en Colombia

Abstract

Currently, from the legal and professional field of the practice of public accounting, represented in the figure of the tax auditor, is in a crucial stage in which a reform to the Colombian Commercial Code is being studied that seeks to update the norm and practice the performance of this financial and management audit representation in the obligated companies. Given this circumstance, the present research aims to analyze the proposals that seek to regulate it. Methodologically, it is a qualitative descriptive study under a documentary design that, through the content analysis technique, performs a contrast of the proposals, achieving as part of the conclusions that have meeting points and differences in terms of focus, all once one of the proponents focuses on a comprehensive audit; while the other assumes an independent information assurance function, which affects what will be its future applicability and legal perspective.