Columnas de Opinión

  • Las empresas en jaque
    Las empresas en jaque
    • Mayo 17, 2018

    Cristián Bastián Socio Principal KPMG El mundo se ha vuelto impredecible, los cambios ocurren cada vez con mayor frecuencia y a una velocidad nunca antes vista. Ante este escenario, las empresas deben abandonar los enfoques de corto plazo debiendo definir sus estrategias con una mirada sostenible y de largo plazo. Las respuestas de la sociedad

  • Valor a largo plazo y propósitos corporativos
    Valor a largo plazo y propósitos corporativos
    • Mayo 15, 2018

    Diario Financiero, martes 15 de Mayo Cristián Lefevre presidente de EY Chile Los directorios se enfrentan a desafíos como el escrutinio de los stakeholders. En este contexto, establecer una estrategia respecto a cómo planean lograr retornos sustentables en el largo plazo es una gran preocupación, tal como destaca la última versión del Board Matters de

Relevantes

Noticias

  • Global Ethics Board Consults on Professional Skepticism
    • Mayo 18, 2018

    May 14, 2018 Published: IFAC Public Comment Sought on Behaviors Associated with Exercise of Professional Skepticism The International Ethics Standards Board for Accountants® (IESBA®) seeks public comment by August 15, 2018 on its consultation paper, Professional Skepticism – Meeting Public Expectations. In response to regulatory and other stakeholder feedback on the topic, the paper explores: The behavioral characteristics comprised

  • Voices Manual processing of reconciliations is a critical audit matter
    • Mayo 16, 2018

    May 14, 2018 Published: AccountingToday By: Therese Tucker As the deadline approaches to comply with the new auditing standard adopted last year by the Public Company Accounting Oversight Board (PCAOB), auditors are girding to disclose “critical audit matters” or CAMs for the first time in their reports. Although auditor communication of CAMs currently is permissible

  • Internal Audit Foundation Releases New Anti-Bribery Report
    • Mayo 15, 2018

    May 11, 2018 Published: The Institute of Internal Auditors With the global crackdown on bribery and corruption over the last decade, organizations are realizing the need to fully implement structured anti-bribery programs that are continuously monitored. A new report from the Internal Audit Foundation highlights the important role internal audit plays in assuring these programs

  • Financial Reporting Council (FRC): High Quality Audit Enhanced by Stronger Culture
    • Mayo 14, 2018

    10 May 2018 Published: The Accountant Author: Joe Pickard The Financial Reporting Council (FRC) has found that high quality auditing is easier to achieve when firm culture promotes an ethical attitude towards working in the public interest. The report, Audit Culture Thematic Review, found that firms are investing time and effort to improve their firm-wide culture