THE DUTIES IN AUDITING (Article published in Spanish)

No falta mucho tiempo para asistir a la integración de las sociedades de la tierra, a llegar a lo que algunos denominan aldea global. No podemos detener los cambios, o ponernos de a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimencionalmente, no es sólo la tecnología, ni los nichos de mercado, ni las formas de producción, ni la competencia en las economías liberadas, es un cambio en la manera cognoscitiva de pensar y de actuar en el mundo de hoy.We are not too far from witnessing integration of communities in the world, from becoming what some have called a “global village”. We cannot stop or resist changes assuming that they will not happen if we are indifferent about them or pretend that we do not care. Countries have been going through changes on many dimensions. Changes are happening not only in technology, market niches, production approaches, and competitiveness in open economies, but also in the way people think and act in today’s world. Auditing is a practice of a transcendental socioeconomic significance. It enables economic stakeholders to establish different kinds of relationships because of the confidence given to the work of public accountants who issue a public personal statement about the findings of the investigative work called auditing