Difference between the NIA and the NAGA in public accounting in Colombia

Abstract

As part of the process that is running Colombia to comply with the Law 1314 of 2009 (Law of Convergence), I allowed myself to make this article easier to visualize the differences between the auditing standards generally accepted in Colombia NAGAS and international auditing standards (NIAs), the first issued by the accounting technician in Colombia and the other issued by the International Auditing Practices Committee (IAPC) - International Auditing Practices worl wide. After comparing the standards mentioned above, and without more rigorously presented a comparative table to facilitate content visualize the difference between the two standars, and finally concludes on relevant points that separate one from another.