Obligaciones del revisor fiscal

Una función esencial de la Revisoría Fiscal es la vigilancia de la administración de los entes económicos para que la misma ajuste sus actuaciones a las disposiciones legales, estatutarias y a los procedimientos y controles adoptados por la empresa. La responsabilidad principal del Revisor Fiscal es dictaminar o informar sobre los estados financieros, el control interno, las declaraciones tributarias y los libros legales. Con este criterio ha existido en Colombia la Revisoría Fiscal, como un sistema de fiscalización, creado inicialmente con el ánimo de proteger los intereses de los propietarios y capitalistas de la época, desarrollado posteriormente como un factor importante de credibilidad y validez de las declaraciones tributarias, más adelante adoptado como instrumento de confianza pública para acreedores e inversionistas y últimamente estatuido como un instrumento regulador del orden público económico y colaborador del Estado.The present work is a compilation of information obtained through the literature search conducted in books, theses and websites in order to become a query tool in which you can find important information about the Statutory Auditor and guidelines therefore a statutory auditor must follow to fulfill its duties. Through all the information contained in this document is intended to show the importance that the Statutory Auditor and Audit body for Colombian society and economic activity within Public Trust criteria and reliable information for decision making; discriminating the roles, responsibilities, also disquali fications and incompatibilities of the Statutory Auditor in Colombia, focusing the work on the rules and decrees of the Colombian legislation, in the pronouncements of the Technical Board of the Accounting and opinions issued by the Central Board of Certi fied Public Accountants . Also you can find a brief historical review which describes the origin of this body control and its importance in di fferent stages of development. In this paper, in addition to finding important information and clear on the obligations of the Auditor, a concept also gives several relevant aspects taken during the consultation process and study of the information and make a compilation of all data relating theoretical or bibliographic pages downl oaded from Internet and books query tokens using content as a tool which will be very helpful to the user for information about the topic.1. Introducción 12. Planteamiento del problema 33. Justificación 54. Objetivos 65. Marco teórico 76. Marco histórico y legal 227. Marco conceptual 60PregradoContador Públic