Responsabilidad de la opinión del auditor independiente en la elaboración del dictamen aplicable a los estados financieros.

Abstract

Responsibility is a commitment assumed by the human being in his personal and professional life; and if it is not correctly complied with by the external auditor, it fails to comply with international laws and audit standards that precede it. For this reason, in the development of a financial audit for the inventory component, it assumes the task of applying the appropriate mechanisms and sample size to examine and analyze the information related to its system, cost, production, etc. Likewise, based on sufficient and adequate evidence to express their opinion as a professional in the opinion with the recommendations and observations that should be taken into account by senior managers. For this reason the research is oriented towards the study of the responsibility of the opinion of the auditor in relation to the opinion through the descriptive method that by means of the advanced search of scientific articles belonging to journals related to the subject matter, significant contributions are conceived to the investigation; Likewise, the analytical method was applied in the review of standards for resolving the questions of the case and to comply with the objective of describing the deficiencies that arose in the financial audit of the inventory component and the responsibility of the opinion of the independent auditor in the elaboration of the opinion through the revision of regulations for the exposition of the probable result of a demand by the client.