%0 Journal Article
%T Los servicios de revisi¨®n: una alternativa para el aseguramiento de informaci¨®n financiera
%A Espinosa-Fl¨®rez
%A Germ¨¢n Eduardo
%J Cuadernos de Contabilidad
%D 2011
%I Scientific Electronic Library Online
%X colombia has decided to move towards international standards of financial information and information assurance. this process begins with the issuing of law 1314 of 2009, which orders that the consejo t¨¦cnico de contadur¨ªa p¨²blica (technical council for public accountancy) an organism for technical regulations- should review the regulations on accountancy, financial information and information assurance. up to this day, there is no public document produced with this goal. this article gathers a number of approaches developed by international regulation organisms around a particular assurance service: the review of historical financial information. with this, the author tries to contribute to the study of assurance regulations orders by the law of convergence.
%K convergence
%K assurance
%K auditory
%K reviewing services
%K international standards
%K public accounting
%K financial accounting
%K accounting standards
%K financial information
%K information assurance.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722011000100013&lng=en&nrm=iso&tlng=en