Normas Internacionales de Auditoria y Atestiguamiento

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Normas Internacionales de Auditoria y Atestiguamiento
Lavayen Vera, Andres (EC - Guayaquil), Member, Consultant, Ecuador

Aplicación de las Normas Internacionales de Auditoria y Atestiguamiento

Para mis amigos auditores, les hago un remenber de que las NIAA "Clarified Standards", tienen como proyecto una duración que va desde enero del 2009 a diciembre del 2011, lo cual tiene un periodo de vigencia de 2 años después de su fecha efectiva de aplicación (15-diciembre del 2009).
Para este año 2011, tenemos que aplicar las NIAA "Clarified Standards", para lo cual hago copy de la web del IFAC en cuanto al tema:
Effective Date (
All clarified ISAs will be effective for audits of financial statements for periods beginning on or after December 15, 2009. The publication, Effective Date for IAASB's Clarified International Standards on Auditing, provides the rationale for determining the effective date, a link to the timetable for the project, and important considerations regarding implementation.
The effective date balances the need for those using the standards to have sufficient time to translate and implement them, with the desire that users of financial statements should benefit from them as soon as possible.
The IAASB has agreed, subject to any unforeseen circumstances, not to issue any additional auditing standards that would become effective in the next two years. This responds to requests the IAASB has received from stakeholders for a period of stability in the standards, as jurisdictions focus on the task of implementing the clarified ISAs and redrafted ISQC 1.
De acuerdo al cronograma post-implementación del IFAC, durante el 2009 al 2011 tienen programado revisiones de las normas para que en el 2012 estén disponibles las modificaciones.

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