Types of Audit and its Influence on the Different Entities

Abstract

In Colombia, in all companies that enter the classification belonging to groups 1 and 2, which correspond to multinational companies and "Small and medium-sized companies" SMEs, the figure of the auditor will always be required, who can be an independent natural person or group of auditors, of an external nature to the company, professional, public accountant, who will inform the management quantitatively, of the different public or private entities, where they provide their services, the results of the financial statements and the criteria used in their opinion, acting under the "International Auditing Standards" NIA. The present work is of a descriptive, qualitative nature, of documentation of 50 bibliographic sources from the Internet. The main objective: Analyze the types of audit and their influence on the different entities. It was determined that the types of audit are: financial audit, internal control audit, compliance and management; therefore, the auditor is responsible for working under the ISAs according to the type of work to be carried out, whose results, in internal processes, are systematic, in order to objectively specify and evaluate the results of the caveats found in the company and communicate directly to the auditors. partners or management of the entity.