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- Mayo 13, 2021
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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.
Presentación “Divulgación de Criterios ESG – Importancia de Sistematizar Información con Perspectiva de Género” – Rosario Celedón
- Reguladores, Relevantes de AE-Chile, SVS
- Junio 10, 2020
9 de junio de 2020 Publicado por CMF Descarga directa desde la imágen: http://www.cmfchile.cl/portal/prensa/604/w3-article-29097.html
PCAOB Posts Spotlight on Audits Involving Cryptoassets
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 27, 2020
May 26, 2020 Published: PCAOB PCAOB posted a Spotlight on Audits Involving Cryptoassets – Information for Auditors and Audit Committees. A key objective in the Board’s Strategic Plan is to monitor the development and implementation of emerging technologies to analyze their implications for the quality of audit services. PCAOB staff has observed that cryptoassets, including
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
Presentación “Medidas y análisis de la Comisión para el Mercado Financiero ante la contingencia del COVID 19 en Chile”
- Reguladores, Relevantes de AE-Chile, SVS
- Mayo 19, 2020
Joaquín Cortez 19 de mayo de 2020 Publicado por CMF Descargar documento aquí
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
PCAOB Posts Data and Technology Research Project Update Spotlight
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 12, 2020
May 12, 2020 Published: PCAOB Today the PCAOB posted an update on its Data and Technology Research Project. Advancements in technology are affecting the nature, timing, preparation, and use of financial information. In light of the increasing use of technology by auditors and preparers, the Board’s Strategic Plan highlights that we must anticipate and respond to these innovations
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
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
Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19”
- Reguladores, Relevantes de AE-Chile, SVS
- Abril 13, 2020
Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19” 7 de abril de 2020 Publicado por la CMF http://aechile.cl/wp-content/uploads/2020/04/CMF-ante-Contingencia-del-Covid-19-1.pdf
Presentación “Basilea III. CMF publica en consulta norma con requisitos y condiciones mínimas que deberán cumplir los instrumentos híbridos emitidos por empresas bancarias para la constitución de patrimonio efectivo”
- Reguladores, Relevantes de AE-Chile, SVS
- Abril 6, 2020
3 de abril de 2020 Publicado por CMF Descargar aquí
Presentación “Basilea III. CMF publica en consulta la normativa que determina la relación entre el capital básico y los activos totales”
- Reguladores, Relevantes de AE-Chile, SVS
- Abril 6, 2020
3 de abril de 2020 Publicado por CMF Descargar: aquí
PCAOB Staff Provides Reminders for Audits Nearing Completion in Light of COVID-19
- PCAOB, Reguladores, Relevantes de AE-Chile
- Abril 3, 2020
April 2, 2020 Published: PCAOB The Public Company Accounting Oversight Board (PCAOB) today released a staff Spotlight document, COVID-19: Reminders for Audits Nearing Completion, to provide important reminders to auditors of issuers and broker-dealers for audits nearing completion. “The COVID-19 crisis is having a significant impact on investors, issuers, and auditors alike,” said Chairman William D. Duhnke
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
IESBA Technology Working Group´s Phase 1 Report
- AECHILE, Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 8, 2020
February 27, 2020 Published: IESBA The International Ethics Standards Board for Accountants (IESBA) Technology Group Phase One Report explores the ethical implications of technology on the accounting, assurance, and finance functions. The Report is the culmination of work the global ethics standards setting board initiated in recognition of the pace and magnitude of change caused by
Presentación “Entregando Información Ambiental y Social al Mercado” – Mauricio Larraín
- Reguladores, Relevantes de AE-Chile, SVS
- Enero 21, 2020
20 de enero de 2020 Publicado por la CMF Seminario organizado por la CMF, la Sofofa y el Centro de Gobierno Corporativo UC.
Nuevo Código de Ética de IFAC, en Español
- Etica, Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 3, 2020
Con fecha Junio de 2019, entró en vigencia el nuevo Código de ética, en su versión en inglés, emitido por el IESBA organismo sustentado por la Federación Internacional de Contadores (IFAC). El nuevo Código de Ética reúne todos los avances sustanciales en ética e independencia de los últimos 4 años en un solo documento que
Despedida José Monsalve
- Actividades AEChile, Relevantes de AE-Chile
- Enero 3, 2020
FRC updates aid to Audit Committees in evaluating audit quality
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 19, 2019
December 19, 2019 Published: Financial Reporting Council (FRC) The Financial Reporting Council (FRC) has issued an update of its Practice Aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process. The update takes account of developments since the first edition was issued in 2015, including revisions of the
PCAOB Posts Conversations with Audit Committee Chairs: What We Heard & FAQs
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 18, 2019
December 18, 2019 Published: PCAOBThe PCAOB is committed to our strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement. Over the past year, we have engaged more directly and more often with public company audit committees and had conversations with the audit committee chairs of almost all of the U.S. issuers whose audits we inspected.
PCAOB Posts Critical Audit Matters Spotlight
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 11, 2019
December 10, 2019 Published: PCAOB The new requirement for auditors to report critical audit matters (CAMs) is the most significant change to the auditor’s report in more than 70 years. To support the implementation of the new requirement, the Public Company Accounting Oversight Board (PCAOB) has conducted extensive outreach to audit firms and other stakeholders
The Role of Auditors in Company-Prepared Information: Present and Future
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 5, 2019
December 3, 2019 Published: TheCaq The pace of change in business is accelerating, and the volume of information available to investors and other stakeholders in the US financial reporting ecosystem continues to grow. Investors and others are using both audited financial statements and—increasingly—unaudited company-prepared information to make decisions. The Role of Auditors in Company-Prepared Information:
Strategic Plan 2019-2023
- PCAOB, Reguladores, Relevantes de AE-Chile
- Noviembre 20, 2019
November 19, 2019 Published: PCAOB The PCAOB voted unanimously to adopt its 2019-2023 Strategic Plan. The plan reaffirms the five values and five core goals that the Board will advance to effectively fulfill its mission. Key Factors Affecting the Strategic Outlook The key factors guiding the efforts include the following: First, the quality of audit services has
Presentación “Basilea III. CMF publica en consulta la Metodología para el cómputo del Capital Regulatorio”
- Reguladores, Relevantes de AE-Chile, SVS
- Noviembre 20, 2019
19 de noviembre de 2019 Descargar documento AQUÍ
RAB Request for Proposals – Topics of Interest in 2020
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 15, 2019
November 14, 2019 Published: The Caq Deadline: Monday, March 16, 2020; 12:00 Midnight PDT The CAQ’s Research Advisory Board (RAB) is interested in research questions that can substantively inform audit practice or address policy and regulatory issues that impact audit quality and the profession. Below are brief descriptions of suggested topics that are listed in the
2019 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 6, 2019
November 6, 2019 Published: TheCaq Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly by the CAQ and Audit Analytics, the Barometer tracks S&P Composite 1500
International Standards: 2019 Global Status Report
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 14, 2019
Adoption is one journey, implementation another October 14, 2019 Published: IFAC There are no international laws requiring nations adopt and implement international standards that are fundamental to trust in markets, investments and economic growth. They are adopted because of their quality, legitimacy and impact have been demonstrated and focus on the public interest. They are
Cybersecurity, Resiliency, and the Role of Financial Regulators
- PCAOB, Reguladores, Relevantes de AE-Chile
- Octubre 9, 2019
DATE: Oct. 3, 2019 SPEAKER: Kathleen M. Hamm, Board Member EVENT: Program on International Financial Systems Technology and Capital Market Regulation Conference LOCATION: Tokyo, Japan I. Introduction Good morning. Thank you to Harvard Law School’s Program on International Financial Systems for inviting me to speak at this symposium on “Technology and Capital
2019 Main Street Investor Survey
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 24, 2019
September 18, 2019 Published: The Caq The CAQ’s Main Street Investor Survey annually measures retail investor confidence in US capital markets, global capital markets, public companies, and audited financial information. In 2019, key findings from the survey include the following: · 74% of US investors express confidence in US capital markets. · 76% of US investors have confidence
Asamblea Anual 2019
- Actividades AEChile, Relevantes de AE-Chile
- Septiembre 13, 2019
Con fecha 5 de septiembre de 2019 se celebró Asamblea Anual de AEChile. Las materias tratadas, según lo dispuesto en los Estatutos de la Asociación, fueron las siguientes: A- Cuenta Anual del Presidente de la Asociación, resaltando los asuntos que deben ser abordados por el nuevo directorio; B- El directorio aprobó los Estados Financieros al
Presentación “Chile Day 2019” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Septiembre 13, 2019
10 de septiembre de 2019 Publicado por CMF Descargar presentación aquí
Presentación “Información comercial, nuevas tecnologías y supervisión”
- Reguladores, Relevantes de AE-Chile, SVS
- Agosto 29, 2019
21 de agosto de 2019 Publicado por: CMF Congreso Nacional de Crédito y Cobranza Christian Larraín, Vicepresidente Consejo de la Comisión para el Mercado Financiero Descargar PDF aquí
PCAOB Staff Provides Guidance for New Requirements on Auditing Estimates & Auditor’s Use of the Work of Specialists
- PCAOB, Reguladores, Relevantes de AE-Chile
- Agosto 23, 2019
August 22, 2019 Published: PCAOB The Public Company Accounting Oversight Board today released four staff guidance documents to raise awareness and assist auditors in advance of the effective date of new estimates and specialists audit requirements. The requirements are effective for audits of financial statements for fiscal years ending on or after December 15, 2020.
Investor Relations: Get up to speed now on Critical Audit Matters
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 23, 2019
July 9, 2019 Published: The Caq Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for answers. To help inform IR professionals as they prepare for those conversations, the CAQ
PCAOB Posts CAM Resources for Investors and Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 12, 2019
July 11, 2019 Published: PCAOB Today the PCAOB released two new resources on critical audit matters (CAMs), one specifically for investors and the other for audit committees. These resources advance the Board’s strategic priority of cultivating effective communications with stakeholders, as well as providing timely, relevant, and useful information to them. The Board is committed
Sustainable finance: Commission published guidelines to improve how firms report climate-related information and welcomes three new important reports on climate finance by leading experts
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 20, 2019
June 17, 2019 Published: The European Commission The European Commission has today published new guidelines on corporate climate-related information reporting, as part of its Sustainable Finance Action Plan. These guidelines will provide companies with practical recommendations on how to better report the impact that their activities are having on the climate as well as the impact of
IOSCO urges authorities to use existing standards to address cyber risk
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Junio 18, 2019
June 18, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) today issued a final report that provides an overview of three internationally recognized cyber standards and frameworks used by IOSCO members. It also identifies potential gaps in the application of these standards and seeks to promote sound cyber practices across
PCAOB Posts Staff Guidance on Communications with Audit Committees Concerning Independence
- PCAOB, Reguladores, Relevantes de AE-Chile
- Junio 3, 2019
May 31, 2019 Published: PCAOB The PCAOB posted to its website today staff guidance on PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. The guidance provides background on Rule 3526 and technical guidance for auditors on the independence-related communications required by the rule. The overview document below summarizes the staff guidance for audit committees, investors,
PCAOB Posts Staff Guidance: A Deeper Dive on the Communication of CAMs
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 24, 2019
May 22, 2019 Published: PCAOB May 22, 2019 Published: PCAOB The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements. This document was informed by discussions with auditors regarding their experiences conducting dry runs of CAMs with
Emerging Technologies, Risk, and the Auditor’s Focus: a resource for auditors, audit committees, and management
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 16, 2019
May 16, 2019 Published: The Caq Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource highlights, a solid understanding of the benefits and risks of these technologies is necessary for auditors, audit committees, and
Guide to help smaller listed companies improve financial reporting
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 13, 2019
13 May 2019 Published: Financial Reporting Council (FRC) A new guide to help smaller listed and AIM quoted companies improve their financial reporting has been published by the FRC and ICAEW. The guide addresses issues raised by the FRC about the quality of financial reporting in this sector, and provides practical tips and questions for
Guide to Internal Control over Financial Reporting
- Relevantes de AE-Chile
- Mayo 10, 2019
May 9, 2019 Published: The Caq Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the hierarchy of ICFR deficiencies. The guide also educates on the
Preparing for the New Credit Losses Standard: A Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 7, 2019
May 7, 2019 Published: The Caq Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to take effect in January 2020. The tool includes an overview of the new standard and offers
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