Aplicación de la Norma de Registro y Valoración 23 y de la Norma Internacional de Auditoría 560 a un caso real de auditoría


Fomenko, Stanislav


This work consists of the development of a real audit case regarding subsequent events at the end of the year. There are the following accounting standards applied in order to solve a practical case: Spanish National Chart of Accounts (2008), International Norms of Audit (2013), and ICAC (Accounting and Auditing Institute) resolution (2013). During a practical case, different scenarios that could have an impact on subsequent events of an audited company were analyzed. Furthermore, there were applied audit tests to evaluate the importance of subsequent events, its´ influence on a company´s going concern principle, and financial statements.



Martínez Blasco, Mónica


IQS SM - Master’s Degree in Auditing and Management Control