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Audited Financial Statements and Climate-Related Risk Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 28, 2021
September 9, 2021 Published: The CAQ We are at a pivotal moment for climate-related and other environmental, social and governance (ESG) reporting, as investor and other stakeholder demand for this information continues to increase. This increase in demand has prompted governments and regulators around the world to take a closer look at climate-related reporting requirements
FRC publishes review findings on companies viability and going concern disclosures
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 23, 2021
September 22, 2021 Published: FRC The Financial Reporting Council (FRC) has today published the findings of its review of companies’ viability and going concern disclosures which found there were several areas where viability and going concern reporting could be improved. Clear and comprehensive disclosures on these matters are particularly important given the backdrop of the Covid-19 pandemic which caused greater uncertainty for some companies. Uncertainties that
COSO Releases New Guidance: Enterprise Risk Management for Cloud Computing
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 2, 2021
July 28, 2021 Published: COSO Addressing the demands for remote and flexible work arrangements as a result of the pandemic, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with Crowe LLP, issues “Enterprise Risk Management for Cloud Computing.” This new guidance provides a roadmap for establishing cloud computing governance leveraging the
Illegal Acts: The External Auditor’s Responsibilities
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 26, 2021
July 26, 2021 Published: The CAQ Recent global corporate fraud scandals such as those related to Wirecard in Germany and Carillion in the United Kingdom have driven a focus by capital market participants on the auditor’s role in identifying and detecting fraud. Certain audit regulators, including the International Auditing and Assurance Standards Board (IAASB) and
The State of Play in Sustainability Assurance
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 23, 2021
June 23, 2021 Published: IFAC As the drive toward a global system for sustainability-related reporting continues, investors, regulators and policymakers are turning their attention to the important role of assurance in ensuring high-quality reporting. With the growing importance of—and reliance on—sustainability information, low-quality assurance is an emerging investor protection and financial stability risk. This global
Value of the Audit: A Brief History and the Path Forward
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 16, 2021
June 16, 2021 Published: The CAQ Our capital markets are an important engine for driving and maintaining our economic and societal well-being. These markets operate on data, and audited financial statements have long been a critical element of this information dynamic for their accuracy, transparency, and reliability. As investors make investing decisions, they depend on
Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 27, 2021
April 21, 2021 Published: The CAQ The Center for Audit Quality and the Financial Education & Research Foundation (FERF) of Financial Executives International (FEI) commissioned John Fogarty, Mark Beasley and Doug Prawitt to conduct an independent qualitative research study on Internal Control over Financial Reporting (ICFR) management review controls (MRCs), Perspectives on Management Review Controls: Challenges
Key Actions for Establishing Effective Governance Over ESG Reporting
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 27, 2021
April 22, 2021 Published: The CAQ With ESG information increasingly being used by the capital markets and other stakeholder groups, it has never been more important to ensure that ESG disclosures are of a high quality. Building on topics explored in ESG Reporting and Attestation: A Roadmap for Audit Practitioners, a resource designed to assist practitioners
Putting the public interest at the heart of our work: Acting with urgency, purpose and responsiveness
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 22, 2021
April 22, 2021 Published: IAASB The IAASB Public Report details progress to support the public interest between July 2019 and December 2020. During this 18-month period, the IAASB completed five major standards aimed at enhancing audit and assurance quality, adopted a four-year strategy focused on the public interest, and established a new work plan focused
New IAASB Guidance helps advance assurance for Non- Financial Reporting
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 7, 2021
April 06, 2021 Published: IAASB Marking a significant step forward in supporting assurance for non-financial reporting, the International Auditing and Assurance Standards Board (IAASB) today published Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements. The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance
Guide to PCAOB Inspections
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 29, 2021
March 24, 2021 Published: The CAQ Confidence in public company financial reporting is essential to the strength and vitality of U.S. securities markets. Company management, audit committees, and internal and external auditors all play important roles in providing investors with reliable financial reports. These roles are reinforced by regulators, including the Securities and Exchange Commission
The Role of Auditors in Company-Prepared ESG Information: A Deeper Dive on Assurance
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 18, 2021
March 2021 Published: The CAQ Companies are increasingly tackling complex problems facing society in the form of environmental, social, and governance (ESG) commitments and practices. Such developments have caused what has been referred to as a “fundamental reallocation of capital.” Some questioned whether the COVID-19 pandemic would disrupt investor focus on ESG matters; instead we
Modernización tributaria: la importancia de generar atractivo para los negocios y emprendimiento
- Noticias, Tributaria, Tributaria - Impuestos
- Marzo 11, 2021
Df.cl El mantener invertida la determinación de la renta líquida imponible (RLI) en la empresa es un incentivo al ahorro que favorece a aquellas empresas obligadas a declarar su renta efectiva según contabilidad completa por rentas del artículo 20 y que se encuentren sujetas a las disposiciones de la letra A) o al N° 3
ESG Reporting and Attestation: A Roadmap for Audit Practitioners
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 22, 2021
February 17, 2021 Published: The CAQ The building blocks of reliable, comparable and relevant environmental, social, and governance (ESG) information begin with a foundation of quality reporting by company management. The American Institute of CPAs and Center for Audit Quality have teamed up to provide audit practitioners with an overview of ESG reporting and the
The Global Risks Report 2021
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 25, 2021
January 19, 2021 Published: World Economic Forum (WEF) The 16th edition of the World Economic Forum’s Global Risks Report analyses the risks from societal fractures—manifested through persistent and emerging risks to human health, rising unemployment, widening digital divides, youth disillusionment, and geopolitical fragmentation. Businesses risk a disorderly shakeout which can exclude large cohorts of workers
Critical Audit Matters. A Year in Review
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 7, 2020
December 3, 2020 Published: The CAQ Introduction In 2019, auditors began communicating critical audit matters (CAMs) in their auditor’s reports. The Public Company Accounting Oversight Board (PCAOB) defines a CAM as: any matter arising from the audit of the financial statements that was communicated or required to be communicated to the audit committee, and that (1) relates
Digital transformation reimagined: Accountants’ lessons learned
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 2, 2020
December 2, 2020 Published: AICPA Early in the pandemic, the Association of International Certified Professional Accountants, the unified voice of AICPA and CIMA, reached out to members to learn how they were adapting to the rapidly evolving small business environment. The time for digital transformation is now. It’s time to envision new ways to run
New Guidance: Compliance Risk Management – Applying the COSO ERM Framework
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 19, 2020
November 11, 2020 Published: COSO Companies are taking a closer look at how to effectively manage and mitigate compliance risks, especially at a time when many compliance programs are under the microscope from regulators while also dealing with the effects of a global pandemic. This new publication, Compliance Risk Management: Applying the COSO ERM Framework,
Accountants Supporting Sustainable Recovery
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 4, 2020
November 2, 2020 Published: IFAC Especially in the context of the current pandemic, there is enormous potential for accountants to make a difference. This is one of the key messages coming out of the September 2020 meeting of the Professional Accountants in Business Advisory Group. The leaders who presented at the meeting all showed how
Accountancy Skills Evolution: Impact of COVID-19 & the Path Forward
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 4, 2020
November 4, 2020 Published: IFAC Crises inevitably demand difficult decisions be made, yet the preferred conditions for making such decisions—time to deliberate, a clear sense of focus—are in short supply. Countless small business owners, CEOs, government leaders and more confronted this reality in 2020. For many of them, professional accountants were there as trusted advisors
The Role of Auditors in Company-Prepared Cybersecurity Information: Present and Future
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Octubre 27, 2020
October 27, 2020 Published: The CAQ In December 2019, the Center for Audit Quality (CAQ) developed and issued a publication, The Role of Auditors in Company-Prepared Information: Present and Future, which provides a foundational understanding of the current role of auditors in various types of company-prepared and publicly disclosed information and discusses how auditors are positioned to
2020 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 12, 2020
2020 Audit Committee Transparency Barometer October 2020 Published: The CAQ In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging long-term trends across topics such as Audit Firm Evaluation and Supervision. We also see positive trends in
The Role of Auditors in Non-GAAP Financial Measures and Key Performance Indicators: Present and Future
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 5, 2020
September 29, 2020 Published: The CAQ Introduction Investors and other users of financial information are increasingly consuming information outside of the audited financial statements to inform capital allocation and other decisions. In December 2019, the Center for Audit Quality (CAQ) released a publication, The Role of Auditors in Company Prepared Information: Present and Future, that
Enhancing Corporate Reporting: The Way Forward
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 25, 2020
September 11, 2020 Published: IFAC IFAC calls for a new Sustainability Standards Board alongside the IASB The time for a global solution is now—to answer the demand from investors, policymakers and other stakeholders for a reporting system that delivers consistent, comparable, reliable, and assurable information relevant to enterprise value creation, sustainable development and evolving expectations.
Blockchain and Internal Control: The COSO Perspective
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 4, 2020
August 4, 2020 Published: COSO As blockchain becomes mainstream, it is appropriate to focus on how this technology intersects with an entity’s internal control. With careful implementation and integration, the distinctive capabilities of blockchain can be leveraged to create more robust controls for organizations. Blockchain-enhanced tools also have the potential to promote operational efficiency and
Applying the Code´s Conceptual Framework in Covid-19 Circumstances: Scenarios in Taxation and Valuation Services
- Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 31, 2020
July 31, 2020 Published: IESBA This publication was developed by the Staff of the Australian Accounting Professional & Ethical Standards Board (APESB) under the auspices of a Working Group formed by the International Ethics Standards Board for Accountants (IESBA) and national ethics standard setters (NSS) from Australia, Canada, China, South Africa, the UK and the
Webinar Series: Practical Audit Quality Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 31, 2020
Webinar 3 – Auditor Reporting in the Pandemic Environment & Looking Ahead: Summary of Key Takeaways July 28, 2020 Published: IFAC The focus on auditor’s reports has increased in the current environment as investors and other users of financial statements seek greater transparency from entities around the impacts of Covid-19 in the financial statements, as
Understanding Cybersecurity and the External Audit in the COVID–19 Environment
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Julio 27, 2020
July 24, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. COVID-19 continues to impact public company financial statements in different ways
Webinar Series: Practical Audit Quality Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 23, 2020
Webinar 2 – Performing the Audit in the Pandemic Environment: Recording & Summary of Key Takeaways July 22, 2020 Published: IFAC The pandemic environment has led to measures such as social distancing which have changed the way that auditors and their clients perform their work. The environment is also significantly changing the economic realities for
Webinar Series: Practical Audit Quality Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 23, 2020
Webinar 1 – Planning the Audit in the Pandemic Environment: Recording & Summary of Key Takeaways July 15, 2020 Published: IFAC The COVID-19 pandemic has far reaching implications, with many people still comprehending and adjusting both personally and professionally. For the audit profession, the increased complexities of financial statement reporting and related risks and uncertainties,
Auditor Reporting – COVID-19 Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 20, 2020
July 14, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. COVID-19 continues to impact public company financial statements in different ways
New Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG Information
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 2, 2020
July 1, 2020 Published: The CAQ As investors increasingly make decisions based on company-reported environmental, social, and governance (ESG) information, audit firms can enhance the reliability of this reporting, according to the Center for Audit Quality (CAQ). In a new report, The Role of Auditors in Company-Prepared ESG Information: Present and Future, the CAQ outlines how investors
IAASB Publishes COVID-19 Related Guidance on Auditing Accounting Estimates and Related Disclosures
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 30, 2020
June 26, 2020 Published: IAASB Today the IAASB released COVID-19 pandemic-related guidance on auditing accounting estimates and related disclosures. This guidance may help auditors in the current uncertain and evolving environment. http://aechile.cl/wp-content/uploads/2020/06/IAASB-Staff-Alert-Auditing-Accounting-Estimates-final.pdf Descargar aquí: https://www.iaasb.org/news-events/2020-06/iaasb-publishes-covid-19-related-guidance-auditing-accounting-estimates-and-related-disclosures
How do multidisciplinary teams contribute to audit quality?
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 24, 2020
June 24, 2020 Published: Accountancy Europe High-quality audits contribute to the extent to which we can trust financial information. As stakeholders demand more and more diverse corporate information, companies use experts, beyond accounting, for reporting this. Likewise, auditors depend on other experts, scientists, engineers, actuaries, to supplement their skills to provide the highest quality audit
Understanding the Auditing Requirements for Accounting Estimates and the Use of Specialists
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 24, 2020
June 22, 2020 Published: The CAQ Public companies are increasingly using complex accounting estimates in their financial statements and relying on specialists with new expertise to make those estimates. High-quality auditing coupled with the use of specialists promotes trust in capital markets by presenting a clearer picture of companies’ current and future financial outlooks. The
Focus on the Auditor’s Risk Assessment
- Gobierno Corporativo, Relevantes de AE-Chile, Riesgo
- Junio 23, 2020
June 8, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of the US’s response to, and recovery from, COVID-19. This resource
Policy measures to avoid corruption and bribery in the COVID-19 response and recovery
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 23, 2020
May 26, 2020 Published: OECD The coronavirus (COVID-19) crisis has brought about unprecedented challenges of human suffering, uncertainty and major economic disruption on a global scale. This can create environments that are ripe for corruption and bribery. For this reason, state and private sector responses to this crisis should include mechanisms for preventing, detecting and
Goodwill Impairment Considerations in the COVID-19 Environment
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 22, 2020
June 19, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from,
Setting up for high-quality non-financial information assurance in Europe
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 15, 2020
June 12, 2020 Published: accountancy Europe Non-financial information (NFI) is vital for companies and stakeholders to make sound business decisions. It makes environmental, social and governance impacts transparent to support moving to more sustainable economies. As the importance of NFI is growing, stakeholders also need to know if the information can be trusted. Independent, external assurance enhances the reported NFI’s reliability, strengthens confidence in markets and contributes to the global sustainable finance objectives.
New COSO Guidance: Risk Appetite – Critical to Success
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 27, 2020
May 20, 2020 Published: COSO In an effort to help boards, executives, and managers recognize how a better understanding and communication of risk appetite will help their organizations succeed, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is releasing new guidance, “Risk Appetite–Critical to Success,” focusing on how organizations can promote risk appetite
IAASB releases COVID-19 related Guidance for Auditor Reporting
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 25, 2020
May 22, 2020 Published: IAASB The IAASB released COVID-19 Pandemic-related guidance for auditors to consider when issuing an auditor’s report on the completion of the audit of financial statements. Descargar PDF AQUÍ http://www.iaasb.org/news-events/2020-05/iaasb-releases-covid-19-related-guidance-auditor-reporting
IAASB Publishes COVID-19 related Guidance on Audit Considerations for Subsequent Events
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 19, 2020
May 15, 2020 Published: IAASB IAASB released guidance on auditor considerations when undertaking procedures relating to subsequent events, in light of the changing environment due to the COVID-19 Pandemic. Descargar publicación: Aquí https://www.iaasb.org/news-events/2020-05/iaasb-publishes-covid-19-related-guidance-audit-considerations-subsequent-events
Data Ethics and Governance with COVID-19 Considerations
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 18, 2020
May 12, 2020 Published: The Caq Data ethics and governance are key priorities for many companies collecting and using large amounts of data. In a recent report, the Institute of Internal Auditors (IIA), a founding partner organization in the Anti-Fraud Collaboration, explores the implications of data ethics and governance for mitigating fraud risk, protecting data
Auditing Accounting Estimates in the COVID-19 Environment
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 12, 2020
May 4, 2020 Published: The Caq The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, investors and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. The complexities of auditing accounting estimates already are well documented, and in an
Fraud Report Affirms Internal Audit’s Value at Critical Time
- Fraude, Gobierno Corporativo, Noticias
- Abril 28, 2020
April 27, 2020 Published: Internal Auditor By: Richard Chambers, president and CEO of The IIA Each year, the Association of Certified Fraud Examiners (ACFE) publishes a “Report to the Nations,” which shares results of its annual Global Fraud Survey. The findings reflect the significant role that internal audit plays, and the value it adds, in
COVID-19 Managing Fraud Risk, Culture, and Skepticism during Covid-19
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 21, 2020
April 20, 2020 Published: The CAQ The COVID-19 pandemic has resulted in unprecedented social and economic paralysis. Most companies have transitioned to an entirely remote workforce, and while existing technologies have facilitated connectivity via cloud computing and video and teleconferencing services, working in this new environment still poses numerous challenges. It is hard to predict
COVID-19 Going Concern: Management and Auditor Responsibilities
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 21, 2020
April 16, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from,
CAQ COVID-19 Resource Key Auditor and Audit Committee Considerations
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 14, 2020
April 8, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, and audit committees. As Securities and Exchange Commission (SEC) Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of the US’s response to, and recovery
Addressing pandemic-related audit challenges
- AECHILE, Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 3, 2020
April 1, 2020 Published: Journal of Accountancy The coronavirus pandemic has brought about challenges for auditors the likes of which many of them have never seen. Practitioners are working at home in unprecedented numbers as offices close and government leaders issue shelter-at-home orders. Desperate clients are trying to keep their businesses solvent, pay their employees,
Assessing Corporate Culture: a proactive approach to deter misconduct
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 10, 2020
March 10, 2020 Published: The Caq When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises? Many companies have begun to understand that tracking culture should be considered a fundamental component
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