https://revistas.unlp.edu.ar/auditar/issue/feed Audit.AR 2024-02-14T18:19:09+00:00 Equipo Editorial Revista Auditar revistaauditar@econo.unlp.edu.ar Open Journal Systems <p>Revista científica editada por el Instituto de Investigaciones y Estudios Contables de la Facultad de Ciencias Económicas de la Universidad Nacional de La Plata, con la colaboración del Instituto Argentino de Docentes de Auditoría (IADA).</p> <p><strong>Audit.Ar</strong> la primera revista científica argentina con contenido exclusivo de auditoría.</p> https://revistas.unlp.edu.ar/auditar/article/view/16424 Editorial 2023-12-29T13:01:54+00:00 Comité Editorial revistaauditar@econo.unlp.edu.ar <p>La misión de la revista auditar es difundir entre la comunidad académica y profesional los artículos inéditos, relevantes y de alta calidad relacionados con investigaciones en el campo de la Auditoría y encargos en los que se utilicen procedimientos de la misma naturaleza, arbitrados por pares académicos de reconocida trayectoria. La revista Auditar desarrolla los objetivos de difundir los trabajos de investigación de los académicos y profesionales de la línea de la auditoría, promover la publicación de artículos de apoyo a la docencia, fomentar el intercambio de publicaciones con otras universidades y/o centros de investigación nacionales e internacionales y propiciar un espacio de exposición y de desarrollo para investigadores y docentes.<br />En esta oportunidad, se presenta el volumen 3 – número 1 de la revista AUDITAR, correspondiente al periodo junio-noviembre 2023, que incluye un artículo científico: “Análisis del incumplimiento de la normativa para la prevención de lavado de activos en las entidades bancarias argentinas”, dos ensayos: “Importancia de la Junta Central de Contadores frente al complimiento de las normas por parte del profesional contable” y “Principales modificaciones a las normas de auditoría y otros encargos (segunda parte)” y una contribución didáctica, titulada “ El caso de una auditoría del ciclo bienes de cambio y costo de ventas, ejecutada con un enfoque basado en riesgos”<br />Agradecemos a los autores, a los árbitros evaluadores y al equipo editorial por su aporte permanente a la calidad de esta publicación. Esperamos que los artículos sean de interés para los lectores y contribuyan a sembrar la discusión de las problemáticas abordadas.</p> 2024-02-14T00:00:00+00:00 Copyright (c) 2024 Comité Editorial https://revistas.unlp.edu.ar/auditar/article/view/14862 Main amendments to auditing standards and other engagements (part two) 2023-03-15T17:28:57+00:00 Guillermo G. Español guillermo.espanol@ecge.com.ar <p>In the first part we explained that, due to the length of this work, it was necessary to divide this paper into two parts. In this part we will discuss the changes made to the standards on the process of auditing general purpose financial statements and those introduced to the standards on the other engagements contained in the TR.</p> 2024-02-14T00:00:00+00:00 Copyright (c) 2024 Guillermo G. Español https://revistas.unlp.edu.ar/auditar/article/view/14778 The Importance of the Central Board of Accountants in the Compliance of Standards by a Professional Accountant 2023-02-13T17:55:23+00:00 Orlando Carmelo Castellanos Polo occastellanosp@ucn.edu.co Liliana María Marín Restrepo lilianammarin@soyucn.edu.co <p>The Central Board of Accountants is the institution in the Colombian State responsible for controlling, monitoring, investigating and punishing those who go against good habits, good faith and professional ethics of the Public Accountants. However, there are other international organizations approved by the government to be applied within the Colombian legal system, such as the Code of Ethics of the IFAC, which is applied not only as an amending rule, but also, complements Law 43 of 1990, and strengthens the procedure in investigations carried out for failures committed by those who exercise the profession and provide accounting services. That is why the main issuerefers to the regulatory bodies of the accounting systems, taking as reference the Central Board of Accountants, which is subsumed in the law already mentioned, and which regulates all the behavior of accountants regardless of the nature of the exercise of their profession. A palpable example in which it was possible to demonstrate this whole process of the application of Law 43 of 1990, the IFAC code in the investigation and sanctions, was the failures committed by the company Grant Thornton Fast &amp; ABS auditors and consultants, as a firm contracted for the firm audit involved, which in the specific case was IinterBolsa.</p> 2024-02-14T00:00:00+00:00 Copyright (c) 2024 Orlando Carmelo Castellanos Polo, Liliana María Marín Restrepo https://revistas.unlp.edu.ar/auditar/article/view/14589 The Case of an Audit of the Cycle of Inventories Rate and Cost of Sales, Executed Within a Risk-Based Approach 2023-02-22T23:33:24+00:00 Gustavo Daniel Abdelnur gabdelnur@face.unt.edu.ar <p>This didactic contribution aims to provide the teaching of a comprehensive case for the execution of arisk-based audit in the cycle of Inventories and Cost of Sales.</p> <p>One of the main disadvantages of the Audit Standards with respect to the Accounting Standards is the lack of practical cases that capture the execution of the audit process in its entirety: its planning, execution, sampling, documentation and how the auditor concludes based on the evidence obtained.</p> <p>The reader of this article will have the step-by-step development of the process of a risk-based audit in the cycle of Inventories and Cost of Sales, the identification of its stages, all with a 100% practical approach.</p> <p>It is also intended to provide a case study that renders the methodology and raises awareness of the importance of documenting the work done.</p> <p>And finally, the reader will be able to understand and conclude, in the light of the results obtained, about the importance and advantages of the selected approach compare to the traditional one.</p> 2024-02-14T00:00:00+00:00 Copyright (c) 2024 Gustavo Daniel Abdelnur https://revistas.unlp.edu.ar/auditar/article/view/15348 Analysis of Non-compliance with the Regulations for the Prevention of Money Laundering in Banking Entities of Argentina 2023-12-27T15:39:48+00:00 Diana Ester Albanese albanesediana@gmail.com Mercedes Paula Gaveglio mercedesgaveglio@gmail.com Maria de los Angeles López lopezmariangeles@gmail.com <p>The Argentine Law 25.246 on Prevention of Money Laundering and Financing of Terrorism designates, among others, financial institutions as obliged entities to report to the Financial Information Unit (UIF) facts or suspicious circumstances related to crime. These institutions play a fundamental role in the prevention of crime, as they are one of the most used vehicles by criminals. The objective of this study is to determine to what extent Argentine banks failed to comply with the obligations imposed by the applicable regulatory framework during the years 2018 to 2021, the causes of the violations sanctioned by the UIF, and whether there is a relationship between these failures and the origin of the capital of the institutions. An empirical study with a mixed approach, exploratory, descriptive, and correlational scope, was carried out. Through a documentary analysis of the rulings published by the UIF, it was determined that the main violations are related to the implementation of policies and procedures for risk management, documentation that supports the customer due diligence principle due to the possible inclusion of the customer in terrorist lists and/or politically exposed persons. On the other hand, no relationship was found between the violations committed and the origin of the capital.</p> 2024-02-14T00:00:00+00:00 Copyright (c) 2024 Diana Ester Albanese, Mercedes Paula Gaveglio, Maria de los Angeles López