Habilidades fundamentales del auditor como fortaleza para determinar el riesgo en la auditoria forense

Abstract

Since its inception, public accounting has been a great ally for the prevention and detection of accounting and financial fraud risks, however, its exercise requires fundamental skills, which are a strength to determine such risks in accounting auditing, being This is the main motivation for the elaboration of the present monographic investigation, whose objective is precisely to establish the fundamental skills of the auditor as a strength to determine the risk in the forensic audit. For this, it began with the elaboration of bibliographic referencing of scientific literature on the subject, followed by an analysis of the information, all this work carried out allowed, at the end, to show that, among the many skills, without a doubt the main one is the ability investigative, accompanied by communication and listening skills, as well as extensive knowledge of techniques and professional skepticism, all this under a great professional ethic.