14.06.2015 Views

Presentación de NIA 300, 320 y 330

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Plan <strong>de</strong> auditoría-<br />

Reducir el riesgo <strong>de</strong> auditoría a un nivel<br />

aceptablemente bajo <strong>NIA</strong> <strong>330</strong>.<br />

• Tipos <strong>de</strong> pruebas:<br />

a. Pruebas <strong>de</strong> controles<br />

b. Procedimientos sustantivos.<br />

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