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Número 11, Diciembre de 2013 El Diccionario de la Real Academia Española nos enseña que


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VADEMÉCUM



Ven conmigo

VEN CONMIGO

Número 11, Diciembre de 2013
El Diccionario de la Real Academia Española nos enseña que vademécum proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día.
ASEGURAMIENTO

CONTABILIDAD FINANCIERA



CONTABILIDAD GERENCIAL

CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL

FINANZAS

IMPUESTOS

INVESTIGACIÓN

REGULACIÓN

SISTEMAS DE INFORMACIÓN


Accountancy Age

Local audit changes could undermine auditor independence

Accountants have no idea of social media used by their firm

SMEs 'optimistic but cautious' on growth prospects

SEC bans accountancy firm over failed Chinese company audits

IFRS Foundation swaps BDO for GT as auditors

EY resigns as NCC auditor following audit fee disagreement

KPMG moves up auditor listing for AIM clients

BIS warned on consequences of raising audit thresholds

Henderson Group chooses PwC as auditor

ASE gets green light to audit Vauxhall Motors franchises

Investors call for bespoke audit committee reports

Deloitte US slapped with $2m fine over audit violation

Firms get strategic in lining up audit targets

Competition Commission waters down audit reforms

Report questions auditors' ethics

Listed outsourcer swaps RSM Tenon for KPMG as auditor

EU moves close to imposing mandatory auditor rotation

Reporting update could see auditors assure entire report

Worthington Nicholls' auditor to face profession's tribunal

Ernst & Young rebrands as Weinberger becomes global chairman

PwC boss Powell backs EU reform agenda

Ernst & Young wins audit of Iberia

Retiring PwC global assurance partner joins CRH board

Walker Morris turns to Deloitte for first non-exec board member

Moore Stephens liquidators appointed to London Olympics organisers

Big Four firms join initiative to promote flexible working

Torex Group financial accountant jailed for false accounting

FRC dismisses enhanced audit competition role

Deloitte receives one-year ban on New York consulting work

Auditors acted as “cheerleaders” for questionable bank reporting

FRC and PCAOB agree to joint audit supervision

PCAOB highlights worrying number of “deficient” audits

PwC & Deloitte receive ICAEW sanctions over audit work

Colin- Take your pick on auditor

Five-year audit tender costs disproportionate

Tendering changes will cost audit market £100m a year

PCAOB proposes biggest shake-up to US audit reports since 1940s

FRC rubbishes mandatory five year audit tendering

Early Equity forced to change auditors

Grant Thornton facing two FRC audit probes

BDO replaces Grant Thornton as leading AIM auditors

Another day, another audit rotation

PwC picks up lucrative HSBC audit

FRC closes investigation into KPMG BAE audit

Auditors' duties- The burden of expectation

PwC replaces Deloitte as auditors of Hargreaves Lansdown

Grant Thornton administrators to sue PwC for €1bn

Tchenguiz brothers prepare £2.5bn action against Grant Thornton liquidators

Deloitte loses MG Rover tribunal

Unilever puts PwC audit up for tender

Accountants Association in Poland (AAP)

133bn in Gold Says Take Federal Auditing Seriously

EFRAG outreach event in Poland

Integrated Reporting – Factsheet published by FEE

IFAC publishes Quick Poll results

IESBA issues a Summary of Prohibitions Applicable to Audits of Public Interest Entities

International Education Standards Revision Project

Accountants World

Should Auditors Opine on Going Concern-

Poor Internal Control Tests Hurt Financial Statement Audits

PCAOB Continues Focus on Audits of Internal Control over Financial Reporting

The Role of Forensic Accountants in Litigation Cases

Former KPMG Auditing Partner Pleads Guilty to Insider Trading

Audit Reports Could Face Biggest Shake-Up Yet

A New Audit Report- No...Auditor Accountability!

Big Four Audit Independence and Oversight in China

SEC Strengthens Broker-dealer Audit Requirements

Accounting and Corporate Regulatory Authority – Singapur

First Global Survey of Audit Inspection Findings Released

Audit Practice Bulletin No. 1 of 2013: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 4)

10 April 2013 - Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients

Global Audit Firms and Audit Regulators Discuss Ingredients for ASEAN Success

Accounting Standards Board of Japan

Appointment of Councillors, Directors and Auditors, and Appointment of President and Managing Director

ACFE

Dr. Wells named 2013 'Outstanding Contributor' for Internal Auditor article 

Accounting Today honors Ratley as one of 'Top 100 Most Influential People' in 2013 

Nine candidates selected for ACFE Board of Regents' ballot 

ACFE awards 30 scholarships in 19th year of Ritchie-Jennings Memorial Scholarship Program

Actualicese

Enlace a Estándares de aseguramiento y auditoría deben complementar implementación de las NIIF (IFRS)

Enlace a “Hay firmas de contadores que contratan a un contador para que lleve 25 revisorías fiscales”

Enlace a [La Cita] El Revisor Fiscal frente a las NIIF

Enlace a El Revisor Fiscal frente al cierre de año (1) – Carlos Humberto Sastoque

Enlace a Consulta implementación NIIF revisores fiscales – José Israel Trujillo del Castillo

Enlace a Plan de Auditoría en Base a Riesgos – Auditool

Enlace a Estados Unidos sanciona otra firma de auditoria multinacional – Luis Alberto Penagos M

AE Accounting Education – Reino Unido – Noticias

Studies shed light on proposal to require identification of lead auditors of company financial reports

FRC publishes financial reporting lab report on reporting of audit committees

PCAOB issues staff audit practice alert in light of deficiencies observed in icfr

Survey says auditors placing higher priority on compliance risks

Most board members don't see improvement in PCAOB's proposed changes to annual auditor's report

UK competition commission finalises measures to open up audit market

FRC issue response to uk competition commission final measures to open up audit market

FRC issues draft auditor regulatory sanctions procedure: sanctions guidance for consultation

Governance leaders issue “call to action” to enhance the audit committee report

Linda de beer reappointed chair of the iaasb consultative advisory group

Studies shed light on proposal to require identification of lead auditors of company financial reports

PCAOB announces center for economic analysis

FRC publishes financial reporting lab report on reporting of audit committees

African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E)

The Prize for the Best Performance Audit Report 2013

The last chance: Comment on the Exposure Draft of the AFROSAI-E Performance Audit Handbook

WGVBS: Exposure draft: Communicating and Promoting the Value and Benefits of SAIs: An INTOSAI Guideline

American Academy of Actuaries - Estados Unidos de América

NAIC and Academy Update: Navigating the International and U.S. Regulatory Environment

Public Pension Plans Actuarial E-Guide: Media Coverage of the Academy's work on Public Pension Plans

American Accounting Association (AAA) - Estados Unidos de América

Studies add weight to proposal to require identification of lead auditors of company financial reports

Do Individual Auditors Affect Audit Quality- Evidence from Archival Data

American Institute of Certified Public Accountants (AICPA)

Affordable Care Act holds opportunities, challenges for internal auditors

PCAOB standard for auditing revenue may be on the horizon

PCAOB continues focus on audits of internal control over financial reporting

PCAOB approves standards for auditors of broker-dealers

Five key objectives for in-demand internal auditors

PCAOB to consider adopting broker-dealer audit standards

Internal auditors get modest raises in U.S., Canada

GAO advises SEC to require disclosure of auditor attestation of ICFR

Fraud in financial reporting, auditing among targets of new SEC initiatives

PCAOB’s reporting model proposal poses risks, rewards for audit firms

U.S., U.K. audit regulators to continue cross-border cooperation

PCAOB calls for more care in audits of brokers and dealers

PCAOB proposes sweeping changes to the auditor’s reporting model

CAQ provides guidance to audit firms for reporting on policies and practices

PCAOB to consider proposing new auditor’s reporting model

SEC strengthens broker-dealer audit requirements

Public, private companies report rise in audit fees in FY 2012

AICPA Governmental Accounting and Auditing Update Conference Examines Federal, State and Local Government Fiscal Issues

Asian Organisation of Supreme Audit Institutions (ASOSAI)

English-language website of the Supreme Audit Office of Poland (NIK) is opened.

IDI-ASOSAI 3i Management Workshop (Phnom Penh, Cambodia 2013)

Strategic Plan Review Meeting and Operational Planning Workshop for the program on Development and Implementation of Strategic Plan (Phnom Penh, Cambodia 2012)

Asian Development Bank] Vacancy for an Auditor General

Azerbaijan] Request for Expressions of Interest (Consultant Services)

SAI Needs Assessment Review Meeting and Strategic Planning Workshop for the program on Development and Implementation of Strategic Plan (Ulaanbaatar, Mongolia 2012)

150th Anniversary of the Turkish Court of Accounts and International Symposium

JICA-sponsored ASOSAI Seminar on “Improvement of Audit Process for More Effective Audit” (Japan, June 2012)

SAI Needs Assessment Workshop for the program on Development and Implementation of Strategic Plan (Hanoi, Vietnam 2012)

Performance auditing—addressing real or perceived expectation gaps in the public sector by Pat Barrett

Asociación Española de Contabilidad y Administración de Empresas (AECA) – España

Análisis empírico de la prima por riesgo de negocio en el mercado de auditoria de pequeñas y medianas firmas auditoras en España

Association of Chartered Certified Accountants (ACCA)

ACCA launches survey on the future of auditor reporting

Realising career ambitions a high priority for ACCA members, reports global careers survey

New standards will turn spotlight on audit

An 'Improved transparency in auditor reporting - making this a reality in the European market'?

'Improved transparency in auditor reporting - making this a reality in the European market'

ACCA launches survey on the future of auditor reporting

PCAOB – There is safety in numbers

Audit quality – It's not (only) about the auditor

FRC auditor’s report proposals too important to rush

ACCA welcomes the balanced approach on the audit package adopted by the JURI committee



ACCA unveils a new competency framework for complete finance professionals

Zambian ACCA affiliate wins international award

Proposed international auditing standard will boost the quality of corporate reporting

ACCA welcomes provisional findings for the future of audit services in the UK

Whistleblowing laws and audit independence must be promoted to build trust in public services, says ACCA report

ACCA welcomes committee’s call for rethink of public sector audit plans

Association of International Accountants

FRC publishes financial reporting lab report on reporting of audit committees

Frc prohibits the use of internal audit staff on the external audit team

Malaysia’s aob reprimands four auditors for failing to discharge professional duties

FRC welcomes iaasbs proposals to transform auditor’s reports

FRC updates guidance for the audit of financial instruments

IAASB proposes standards to fundamentally transform the auditor's report; focuses on communicative value to users

Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)

03.07.2013 - IFAC article - Good governance in the public sector

25.06.2013 - Boosting the Quality and Efficiency of Smaller Entity Audits

12.08.2013 - IAASB Proposes Standards to Fundamentally Transform the Auditor's Report; Focuses on Communicative Value to Users

12.08.2013 - IFAC SMP Quick Poll- Mid-Year 2013 Data and Final Report

12.08.2013 - IFAC SMP Poll Reflects Increasing Demand for Sustainability Services

12.08.2013 - Newsletter July 2013

Auditing and Assurance Standards Board (AUASB)

AUASB issues two Auditing Standards

GS 009 Auditing Self-Managed Superannuation Funds

AUASB Issues Amending Standard to Correct ASAs and Amends ASRS 4400

Highlights from the 17 June 2013 Meeting

Independence e-Newsletter issued for June 2013

August 2013 Edition

AUASB issues ED 02/13 ASA 610 (Revised) Using the Work of Internal Auditors and ED 03/13 Amendments to Australian Auditing Standards

Highlights from the 29 July 2013 Meeting

August 2013 Edition

AUASB issues ED 02/13 ASA 610 (Revised) Using the Work of Internal Auditors and ED 03/13 Amendments to Australian Auditing Standards

Highlights from the 29 July 2013 Meeting

Auditing Practices Board (APB) - Reino Unido

FRC publishes new Auditor Regulatory Sanctions Procedure and Guidance

FRC response to Competition Commission final measures to open up audit market

FRC publishes new disciplinary arrangements for accountants

Outcome of investigation into the conduct of- Sixonethreeone Limited, Former Member Firm of ICAEW and Mr Paul Newsham, Member of ICAEW

FRC statement on the publication of the IMA report on adherence to the FRC's Stewardship Code

FRC Chairman urges Europe to act against declining equity markets

FRC appoints new members to its Accounting Council and sets up a UK GAAP technical advisory group

FRC thought leadership on disclosures to improve financial reporting receives broad support

FRC statement following publication of the Parliamentary Commission on Banking Standards Final Report

FRC welcomes the publication by the IASB of its revised Exposure Draft on insurance contract accounting

FRC prohibits the use of internal audit staff on the external audit team

UK and US regulators agree to continue arrangements for cooperation on cross-border supervision of audit firms

FRC welcomes IAASBs proposals to transform auditor’s reports

Closure of investigation into the conduct of- KPMG Audit plc, Member Firm of the ICAEW

Bank for International Settlements (BIS) – Internacional

FRC prohibits the use of internal audit staff on the external audit team

Risk management guidelines related to anti-money laundering and the financing of terrorism issued by the Basel Committee

Sound management of risks related to money laundering and financing of terrorism - consultative document

Proposals for international leverage ratio and associated disclosure requirements released by the Basel Committee

Revised Basel III leverage ratio framework and disclosure requirements - consultative document

Canadian Institute of Chartered Accountants (CICA)

Canadian consultation provides homegrown response to international audit proposals

Third audit quality discussion paper issued for Canadian consultation

Centre for Financial Reporting Reform

Trialogue talks authorized between Lithuanian Presidency of the EU, the European Parliament and the European Commission on proposed amendments to the EU Audit Directive and new Regulation.

US PCAOB proposes changes to the reporting model for audits of US firms

UK's FRC offers advice to audit committees on conducting effective audit tenders

UK's FRC revises auditing standard to make auditors' work more transparent to investors

UK's FRC seeks further improvement in auditor scepticism and independence

Basel Committee consults on supervisory guidance for external audits of banks

UK's Competition Commission finds that audit market is not serving shareholders

UK's FRC consults on proposals to make the auditor's report more informative

IFAC publishes consultation paper on a "Framework for Audit Quality"

Canadian Public Accountability Board

CPAB enters into a cooperative arrangement with the audit regulator of Germany

Comments on provisional decision on remedies – statutory audit services market investigation

Comments on the Framework for Audit Quality

Comments on Proposed Revisions to Independence Standards

Enhancing Audit Quality: Conclusions and Recommendations

Chartered Accountants Ireland

FEE Paper on the Auditor Selection Process- Towards Best Practices

FRC publishes Financial Reporting Lab report on Reporting of Audit Committees

Responding to Criticism of Financial Reporting and Auditors

FEE on-line survey - Auditor Selection Process

FRC prohibits the use of internal audit staff on the external audit team

IFAC- Boosting the Quality and Efficiency of Smaller Entity Audit

IAASB Final Report on Post-Implementation review of Clarified ISAs

IAASB Chairman- The Evolving Role of Auditors and Auditor Reporting

Statement of Protocol between PCAOB and FRC

IFAC- Project and Investment Appraisal Requires Greater Rigor

FRC consults on strategic report guidance

PCAOB proposes new auditing standard to enhance auditor's report

Will European debate on audit policy find better way forward-

European Commission and Council Back G20 Anti-Fraud Initiatives

FRC invites comments on IAASB auditor reporting exposure draft

Chamber of Hungarian Auditors – Hungría

IFAC SMP kérdőíve a vállalkozásokat érintő legnagyobb kihívásokkal, problémákkal kapcsolatban

Kérdőív a könyvvizsgáló kiválasztás legjobb gyakorlatának útmutatója összeállításához

Online kérdőív- Biztosítási védelem a határokon átívelő szolgáltatásnyújtások során

Tájékoztató az új közfelügyeleti hatóságról, valamint a kamarai törvény 2013. július 1. napján hatályba lépett módosításával összefüggő jogszabályokról

XXI. Országos Könyvvizsgálói Konferencia

CGMA Magazine

US, UK audit regulators to continue cross-border co-operation

How audit committees can help transform internal audit

Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido

NAO queries value of local growth programmes

Charities regulator not tackling tax avoidance risks, say auditors

Audit Commission highlights falling fraud detection rate

Auditors warn on lack of consistency in maternity care

Chinese Institute of Certified Public Accountants (CICPA)

Candidates Recommended by CICPA to Serve on the IAASB and IESBA of IFAC
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