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    ESTUDIO DE LAS NORMAS INTERNACIONALES DE EDUCACIÓN – EIS- PARA

    CONTADORES PROFESIONALES

    Presentado por:

    JHON ALEXANDER SUAREZ ECHEVERRY Código: 1211180317

    MIYERANY MULAO !AN"UERO#Código 1311$700%0

    LEVIS ESHER ALANDEE INSI"NARES Código 1211&80108

    LEIDY VER"ARA DUARE#Código 1111070&08

    Tutor

    LUIS JE''ERSON ARJONA VIDAL

    "()*o 1

    REVISORIA 'ISCAL

    !O"O+ D,C,

    MARZO 201%

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    Página 2 de 17

    Co-./-ido

    I-.(od)ió-.....................................................................................................3

    R/)/-..........................................................................................................4

    45-./5i/-.o D/4 (o64/5.................................................................................5

    J).ii5ió-.....................................................................................................6

    O6/.i9o "/-/(54................................................................................................7

    O6/.i9o E*/io.......................................................................................7

    E.)dio D/ L5 No(5 I-./(-5io-54/ D/ Ed)5ió- ; Ei# 5(5 Co-.5do(/ (o/io-54/.8

    A-.//d/-./:................................................................................................8

    D/i-iió-.....................................................................................................9

    A45-/ d/ 45 IES,.......................................................................................10

    A*4i5ió- d/ 4o IES *5(5 4o o-.5do(/...........................................................13

    Co-4)ió-.....................................................................................................16

    !i64iog(55....................................................................................................17

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    I-.(od)ió-

    L5 /d)5ió- /- Co4o6i5 *5(5 /4 *(o/io-54 /- o-.5d)(5 * 45 /*(/5? @)/ 6)5- 5d5 d5 /( =

    5.i95? o*/.i.i95 > g/-/(5( 5>o( 954o(, o( 4o )54 /ig/- d/ 4o *(o/io-54/ /-

    o-.5d)(5 * )-5 */(*/.i95 g4o654 = 5*4i5 *5(5

    /-./-d/( /4 )-do 56i5-./, o( .54 o.i9o 45 i*4//-.5ió- d/ -)/9o /.=-d5(/ @)/

     */(i.5- @)/ 45 /d)5ió- o-.564/ /5 ó*.i5 *5(5 4o -)/9o /g(/5do? / B5 9/-ido

    d/5((o445-do d/d/ 45 d5d5 d/ 4o $0, 6)5-do @)/ 45 (/*o-56i4id5d d/ 4o o-.5do(/

    -o /5 o4o d/4 ./5 o-.564/? i-o @)/ / B5 9/-ido i-./g(5-do )-5 -)/95 o(5 d/ 56i5( 45

    9iió- @)/ / .i/-/ d/4 o-.5do( i-9o4)(=-do4o /- 5*o d/ 9i.54 i*o(.5-i5 oo 45

    5)di.o(i5? (/9io(5? g/(/-i5 i-5-i/(5? 5-=4ii i-5-i/(o? do/-i5? /igi/-do 5d5 9/ 5

    d/ /.5 *(o/ió- )- 5>o( o*(oio > 5*5i.5ió-,

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    R/)/-

    L5 No(5 I-./(-5io-54/ d/ 'o(5ió- FIESG /.564//- 4o /.=-d5(/ d/ (//(/-i5 o-

    4o )54/ / /*/(5 @)/ 4o o(g5-io i/6(o d/ I'AC )*45- /- 45 o(5ió- > /4

    d/5((o44o o-.i-)o d/ 4o o-.5do(/ *(o/io-54/, L5 IES /.564//- 4o /4//-.o

    //-i54/ d/4 o-./-ido > *(o/o d/ o(5ió- > d/5((o44o 5 )- -i9/4 .54 @)/ / *)/d5

    o6./-/( /4 (/o-oii/-.o? 45 5/*.5ió- > 45 i*4//-.5ió- 5 -i9/4 i-./(-5io-54, o( 4o

    .5-.o? 4o o(g5-io i/6(o d/ I'AC d/6/- o-id/(5( /.o (/@)ii.o, FLo *=((5o /-

    .i*o o(di-5(io d/-.(o d/ 45 IES .i/-/- oo *(o*ói.o 5i4i.5( /4 /-./-dii/-.o d/ 45

     *(/(i*io-/ d/ 4o *=((5o /- -/g(i.5,G L5 IES -o *)/d/- i*o-/(/ 4/g54/-./ (/-./ 5

    45 4/>/ > (/g45/-.o 4o54/ */(o *(o*o(io-5(=- )-5 65/ d/ (//(/-i5 (/o-oid5 *5(5

    i-o(5( / i-4)/-i5( 5 4o (/g)45do(/ 4o54/ /- 5./(i5 d/ 6)/-5 *(=.i5 g/-/(54/-./

    5/*.5d5,

    Si- /65(go? / *oo 4o @)/ / B5 595-5do /- 45 d/./(i-5ió- > 5)/(do o6(/ 45 /d)5ió-

    /- o-.56i4id5d i-./(-5io-54 > 5/g)(5i/-.o d/ ).)(o Co-.5do(/ o6(/ 45

    5.)54i5ió- d/ 5@)44o /- //(iio,

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    J).ii5ió-

    E4 65o -i9/4 d/ )Bo *(o/io-54/ /- ./5 o-.564/ / d/ g(5- *(/o)*5ió- *5(5 45

    /*(/5? o(igi-5-do @)/ 5d5 d5 /5 = )/.io-564/ 45 5*5id5d/ > //.i9id5d d/ /.o

     *(o/io-54/, o( 4o )54 / 9i/-/ o/-.5-do /4 /.)dio > 5*5i.5ió- o-.i-)5? *5(5 5

    4og(5( 5)/-.5( 45 o-i5-5 > (/di6i4id5d d/ 45 i-o(5ió- @)/ / g/-/(5 *o( *5(./ d/4

    o-.5do(,

    Coo / 4ógio /4 *)-.o d/ *5(.id5 *5(5 45 /d)5ió- (/5/ /- /4 =6i.o d/4 *(/#g(5do do-d/

    / d/6/ o(.54//( /4 i./5 > 5*4i5( /.=-d5(/ i-./(-5io-54/ @)/ 4og(/- )-5 /o( 

    /d)5ió-,

    L5 )-ió- oi54 @)/ o-44/95 /4 //(iio d/ 45 *(o/ió- d/ Co-.5do( o-9i/(./ 5 @)i/-/ 45

    //(/- /- g5(5-./ d/ 45 /g)(id5d > 9/(5id5d d/ 4o B/Bo /o-óio @)/ )6(i6/- o

    /(.ii5- *o( /o d/d/ 45 I'AC / B5 9/-ido .(5655-do d/ o(5 )> 5g(/i95 /- /4 *(o/o

    d/ 54id5d d/4 d//*/o d/4 o-.5do(? i-)45-do 54 *(o/io-54 )-5 -)/95 i5g/- *5(5 @)/

    /5 i-@)i/.o o- /4 /.)dio? 5).o(i.io > o*4//-./ ) /d)5ió- /- di/(/-./ 5*/.o?

    d/5-do d/ /( )- ./-/do( d/ 4i6(o 5 /( )- 5g/-./ d/ d/5((o44o? 5/o( d/ 54.5 g/(/-i5 >

    oo 5-o d/(/B5 d/ .o5 d/ d/iio-/ -o o4o i-5-i/(5? i-o 5di-i.(5.i95? 4/g54/ >

    o*/(5.i95,

    E- /./ 5*/.o 9/o 45 i*o(.5-i5 d/ /g)i( )-o /.=-d5(/ d/ /d)5ió- @)/ */(i.5-

    @)/ /4 o-.5do( /5 )- 5g/-./ d/ 56io > d/5((o44o o-.i-)o? 45 i*o(.5-i5 d/ 45 IES

    (5di5 /- 4o *5o -//5(io *5(5 4og(5( @)/ /.5 /.5 /5- 45(5 > 44/95d5 5 6)/-

    .(i-o,

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    O6/.i9o "/-/(54

    Co*(/-d/( 45 i*o(.5-i5 /- 45 o(5ió- ,5.)54i5ió- / i-9/.ig5ió- o-.i-)5 d/ 4o

    o-.5do(/ *5(5 *od/( /-(/-.5( 45 "4o654i5ió- i/-do //4/-./ *(o/io-54/?

     *(od).i9o? .io > o- 9iió- i-./(-5io-54,

    Obet!"os Espe#$%!#os

    I*4//-.5( 45 /o(/ *(=.i5 *5(5 4o *(o/o /d)5.i9o > 4o o(g5-io d/

    o-.(o4 > o(i/-.5ió- *5(5 4o o-.5do(/

    D/5((o445( B56i4id5d/? d/.(/5 > 5*.i.)d/ d/ 4id/(5go @)/ 4/ */(i.5- 44/95( 5

    56o 5io-/ /9o4).i95,

    Ado*.5( 4o /.=-d5(/ i-./(-5io-54/ d/ /d)5ió- *5(5 4og(5( 5 )- -)/9o o-.5do( 

     *o(/ 9i(.)d/ (/-./ 5 45 *(o/ió- o-.564/,

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    E.)dio D/ L5 No(5 I-./(-5io-54/ D/ Ed)5ió- ; EIS# 5(5 Co-.5do(/ (o/io-54/

    IES- FI-./(-5.io-54 Ed)5.io- S.5-d5(d? IES? ) ig45 /- i-g4# Nor&as Interna#!ona'es de

    Edu#a#!(n)

    Ante#edentes:

    5(5 B5645( d/ 45 IES? d/6/o o*(/-d/( ) 5-.//d/-./ @)/ d5.5- d/d/ 4o 5o d/ 1$$0

    /- @)/ 45 /d)5ió- o-.564/ /- Co4o6i5 6)565 5 .(59 d/ *(o/o d/ i-9/.ig5ió- >

    5*4i5ió- d/ o-/*.o o- /4 i- d/ B5/(/ o*/.i.i95 -o o4o 5 -i9/4 -5io-54 /

    i-./(-5io-54? 4o @)/ B5 o-44/95do @)/ 45 -o(5 *oo 5 *oo / 5)./- 5 *(o/o d/

    5(=./( i-./(-5io-54 *5(5 /( *5(./ d/ 45 g4o654i5ió- /*/5-do *o( “las Guías

    internacionales de educación(números9 y 10), elaboradas por la Federación Internacional 

    de Contadores (IFC,199!), y el "lan de estudios mundial para la #ormación de contables

     pro#esionales, propuesto por la Con#erencia de las $aciones %nidas sobre el Comercio y

     &esarrollo de las $aciones %nidas (%$C'&), conocidas como I * y ! de 1999+ 

    o5do d/ I-./(-5.io-54 S.5-d5(d 5-d Ao)-.i-g Ed)5.io- *=g 2&3

    D/ 5)/(do 5 /./ o-/*.o 4o @)/ / 6)565 / @)/ 4o o-.5do(/ .)9i/(5- )-o

    4i-/5i/-.o *5(5 45 (/54i5ió- d/ ) 456o(/ /- /4 =(/5 d/ 5)di.o(i5 > i54i5ió- > /

    g5-5(= o-i5-5? >5 @)/ 45 .i5 d/ 4o o-.5do(/ /(5 )> )/.io-564/ /- /4 *5 / /.565

    d5-do )- *5(5dig5 /- @)/ /4 *(o/io-54 o-.5do( 545 d/ 45 )-i9/(id5d/ i- )ii/-./

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     65/ ó4id5 / i-5*5/ d/ /-(/-.5( 45 g4o654i5ió- @)/ /.565 *(//-.5-do /4 )-do, A-./

    /5 *(/i5 / -//i.5 )- -)/9o 56io )-di54 / d/ 5B @)/ 45 '/d/(5ió-

    I-./(-5io-54 d/ Co-.5do(/ FI'ACG *(o*o-/ /.(5./gi5 d/ o(5ió- d/ o-.5do(/ o-

    9iió- i-./(-5io-54? 54 @)/ B5 d/-oi-5do E.=-d5(/ I-./(-5io-54/ d/ Ed)5ió- Co-.564/

    FIESG? @)/ -o o- o.(5 o5 @)/ 5)/(do g/-/(54/ @)/ *(o*o-/- )-5 6)/-5 *(=.i5 *5(5 45

    -)/95 g/-/(5io-/ d/ *(o/io-54/ o-.564/, o5do d/ La %or&a#!(n !nte*ra' de'

    #ontador p+b'!#o #o'o&b!ano,

    De%!n!#!(n

    Co- 65/ 5 4o 5-./(io( IES ig-ii5 @)/ /.564//- /4//-.o //-i54/ F*o( //*4o? ./5?

    .odo > .-i5G *5(5 4o *(og(55 d/ o(5ió- > d/5((o44o / /*/(5 @)/ i-4)>5- >

    ./-g5- /4 *o./-i54 *5(5 o6./-/( /4 (/o-oii/-.o? 5/*.5ió- > 5*4i5ió- i-./(-5io-54,

    Ei./- .(/ .i*o d/ D/45(5io-/

    1, No(5 d/ Ed)5ió- I-./(-5io-54/ *5(5 Co-.5do(/ (o/io-54/ FIESG

    2, 5).5 d/ Ed)5ió- I-./(-5io-54/ *5(5 Co-.5do(/ (o/io-54/ FIE"G

    3, 5*/4/ d/ di)ió- o6(/ /d)5ió- *5(5 Co-.5do(/ (o/io-54/ FIEG

    Co- /.o .i*o d/ d/45(5ió- / 4og(5 9/( /4 o(d/- d//-d/-./? 45 -5.)(54/5 o64ig5.o(i5 d/

    45 *)64i5io-/,

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    A'#an#e de 'as IES,

    L5 No(5 I-./(-5io-54/ d/ Ed)5ió- *5(5 *(o/io-54/ o-.5do(/ .i/-/- 45 i-./-ió- d/

    @)/ 45 *(o/ió- o-.564/ 595-/ > *5(5 /44o /.564//- (/@)/(ii/-.o -io d/

    5*(/-di5/? i-4)>/-do /d)5ió-? /*/(i/-i5 *(=.i5 > d/5((o44o *(o/io-54 o-.i-

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     formación en contaduría  *5(5 */(i.i( @)/ 4o 5*i(5-./

    5d@)i/(5- /4 o-oii/-.o

     *(o/io-54 -//5(io *5(5

    d/5((o445(/ o- o*/./-i5

     *(o/io-54,

    200

    IES 3  Habilidades profesionales y

     formación general 

    L5 B56i4id5d/ @)/ 4o

    o-.5do(/ *(o/io-54/

    -//i.5- 5d@)i(i( /.=- 5g()*5d5

    /- i-o

    5./go(5 *(i-i*54/:

    B56i4id5d/ i-./4/.)54/

    B56i4id5d/ .-i5 >

    )-io-54/

    B56i4id5d/ */(o-54/

    B56i4id5d/ i-./(*/(o-54/ > d/

    o)-i5ió- >

    B56i4id5d/ g/(/-i54/ > d/

    o(g5-i5ió-,

    /- 9igo( 5 *5(.i( 

    d/4 1 d/ /-/(o d/

    200,

    IES & Valores, ética y actitud IES

    1 profesionales

    Lo 954o(/? 45 .i5 > 5.i.)d

     *(o/io-54/ (/@)/(ido 5

    4o o-.5do(/ *(o/io-54/

    i-4)>/- /4 o*(oio d/

    )*4i( o- 45 -o(5.i95 .i5

    9ig/-./ /- ) =(/5 d/ 5.)5ió-

    /- 9igo( 5 *5(.i( 

    d/4 1 d/ /-/(o d/

    200

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    @)/ d/6/ /.5( /- o-o(id5d

    o- /4 Código d/

    P.i5 *5(5 Co-.5do(/

    (o/io-54/ d/4 I'ACIES  Requisitos de experiencia

     práctica

    L5 /.5*5 d/ /*/(i/-i5 *(=.i5

    /- 45 (/54i5ió- d/ .(565o d/

    o-.5do(/ *(o/io-54/ d/6/ /( 

     *5(./ i-./g(5-./ d/4 *(og(55 d/

    54ii5ió-, E./ */(odo d/6/

    /( 4o )ii/-.//-./ 45(go /

    i-./-o *5(5 */(i.i( 5 4o

    5-did5.o d/o.(5( @)/ B5-

    5d@)i(ido 4o o-oii/-.o?

    B56i4id5d/? 954o(/? .i5 >

    5.i.)d *(o/io-54/ -//5(io

     *5(5 (/54i5( ) .(565o o-

    o*/./-i5 *(o/io-54 > /g)i( 

    d/5((o44=-do/ 5 4o 45(go d/ )

    5((/(5,

    /- 9igo( 5 *5(.i( 

    d/4 1 d/ /-/(o d/

    200

    IES %  Ealuación de las

    capacidades y competencia

     profesional 

    E.5 IES /.564// 4o (/@)ii.o

     *5(5 )-5 /954)5ió- i-54 d/ 45

    5*5id5d/ > 45 o*/./-i5 d/

    )- *55-./ 5-./ d/ 45 54ii5ió-

    oo o-.5do( *(o/io-54,

    /- 9igo( 5 *5(.i( 

    d/4 1 d/ /-/(o d/4

    200

    IES 7  !esarrollo profesional  E.5 IES / 655 /- /4 *(i-i*io d/ /- 9igo( 5 *5(.i( 

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    Página 13 de 17

    continuo" un programa de

    aprendi#a$e permanente y

    desarrollo continuo de la

    competencia profesional 

    @)/ / (/*o-56i4id5d i-di9id)54

    d/4 o-.5do( *(o/io-54? /4

    d/5((o445( > 5-./-/( 45

    o*/./-i5 -//5(i5 *5(5

     *(o*o(io-5( /(9iio d/ 54.5

    54id5d 5 4o 4i/-./?

    /*4/5do(/ > o.(o i-./(/5do,

    d/4 1 d/ /-/(o d/

    200%,

    IES 8 Competencia requerida

     para auditores

     profesionales

    E4 o6/.i9o d/ /.5 IES /

    5/g)(5( @)/ 4o o-.5do(/

     *(o/io-54/ 5d@)i/(5- >

    5-./-g5- 45 5*5id5d/

    /*/i5 (/@)/(id5 *5(5

    d/5((o445(/ oo 5)di.o(/

     *(o/io-54/ o*/./-./

    /- 9igo( 5 *5(.i( 

    d/4 1 d/ J)4io d/

    2008

    Ap'!#a#!(n de 'os IES para 'os #ontadores

    U-5 9/ d/i-ido /- 45 -o(5 /4 o(d/-? )B5 9// // o(d/- -o ig-ii5 @)/ 95 5 /( 

    d/i-ido? 45 5*4i5ió- d/ /445 / 45 @)/ 4og(5 i /4 *(og(55 d/ /.)dio @)/ / 5*4i5 /

    44/95(= 5 56o > g/-/(5(= 45 /*/(i/-i5 > 45 *(=.i5 54 io .i/*o

    L5 5*4i5ió- d/ 45 IES d/*/-d/(= d/ 45 -//id5d/ > /@)i954/-i5 @)/ / g/-/(5- /- 5d5

     *5 d/ .54 o(5 @)/ / *)/d/ /( /@)i954/-./ ) 5*4i5ió-,

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    Página 14 de 17

    L5 I'AC di/ @)/ 5d5 5oi5ió- -//i.5 d/./(i-5( óo )*4i( /o( 45 -o(5 > /4

    -5i @)/ d/6/- d5(/ 5 5d5 )-5, Ad/=? 45 *(o/ió- / di-=i5? 5 @)/ o-.i-)5/-./

    B5> @)/ *(/.5( 5./-ió- 54 o-i.o(/o d/4 /-.o(-o? *5(5 5/g)(5( @)/ /4 *(o/o d/ /d)5ió-

    / 5-./-g5 5.)54i5do,

    E4 *(o/o d/ 5*(/-di5/ *5(5 .od5 45 9id5 oi/-5 ./*(5-5/-./ > o-.i- /-.(/-5i/-.o,

    Lo /d)5do(/ /- *(og(55 *5(5 o-.5do(/ .i/-/- @)/ (/*o-d/( 5 45 -//id5d/

    56i5-./ d/ 45 *(o/ió- o-.564/ i-./(-5io-54 oo 5 .56i- 5 45 -//id5d/

     *5(.i)45(/ d/4 *5 /- do-d/ 5. @) /-o@)/ / d/6/

    .o5( /- /4 ).)(o /- i()-.5-i5 ii45(/,

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    E.o .odo d/ /-/5-5 /- )- /-.o(-o o45/-./ 55dio d/6/- /( 5o*55do *o( 

    45 i-./g(5ió- d/ 45 /d)5ió- > 45 /*/(i/-i5 *(=.i5,

    L5 5oi5io-/ i/6(o d/ 45 I'AC d/6/- /( o-i/-./ d/ 45 ./-d/-i5 B5i5 45

    (/i*(oid5d > o*5(56i4id5d i-./(-5io-54/ d/ 45 *(o/io-/, L5 IES *)/d/- 5>)d5( /-

    // *(o/o,

    Co-4)ió-

    E4 d/5((o44o d/ 45 ./=.i5 B5 4og(5do i-)45(-o @)/ oo ).)(o *(o/io-54/ /- /4 =(/5

    o-.564/ *5(5 @)/ /5o B56i4idoo? i-@)i/.o > (/*o-564/, D/6/o ./-/( )- /*(i.)

    i-9/.ig5do(? )(ioo? 5/(.i9o > o- 5*5id5d *5(5 5(o-.5( -)/9o (/.o d/ 5*(/-di5/? 5

    4og(5( /( o*/.i.i9o /- 4o -)/9o 56i/-./ g4o654i5do > 56i5-./,

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    Página 16 de 17

    o( .54 o.i9o / -o B5/ i*(/i-di64/ /4 5-/o > doi-io d/ NII'? 5d@)i(i( )-

    o-oii/-.o o-.564/ g/-/(54? /*/i54i5(-o /- =(/5 d/ i-./( > 5d@)i(i( B56i4id5d/ /-

    o.(5 =(/5 d/4 56/( óo /o-o5? d/(/Bo? 5di-i.(5ió-? o/(io, E- /./ 5*/.o 45

    IES /-.(5- 5 )g5( )- *5*/4 )-d5/-.54 /- /4 4og(o d/ /.5 /.5 *(o/io-54/? oo 5g/-./

    d/ 595-/ > d/5((o44o 45 IES /.564//- (/@)ii.o -io d/ 5*(/-di5/ i-d/*/-di/-./ d/4

     *5 d/ 5*4i5ió-? 6)5-do 5/(5( oo 5.o( i*o(.5-./ 4o 954o(/? .i5 > 45 5.i.)d/

     *(o/io-54/ d/4 i-di9id)o,

    !i64iog(55

    UNCAD: QQQ,)-.5d,o(g 

    45- d/ /.)dio 5.)54i5do: i-o(/ D!COM,2ISAR21

    Di(/.i95 o6(/ 54ii5ió- d/ o-.5do(/ *(o/io-54/: i-o(/ D!COM,2ISAR

    I'AC: QQQ,i5,o(g

    http://www.unctad.org/http://www.unctad.org/http://www.ifac.org/http://www.unctad.org/http://www.ifac.org/

  • 8/19/2019 Revisoria Fiscal Primera Entrega

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