The importance of statutory tax in colombia

Abstract

The figure of the Statutory Auditor is traditional in terms of monitoring and control in companies and public entities, and in many cases, is expressly referred to the critical, systematic and detailed review of financial information systems, management and legal of society, as well as in the supervision of the administrative areas. However, the reasonableness and fairness of the reports made by the professionals of this discipline is altered by the circumstances of contractual or in some cases the interests of the capitalist world, and despite a submission of performance becomes auditor prosecutor, subject to the financial, administrative and legal provisions, this discipline is not without problems facing crisis of values that a country like Colombia. The study is descriptive, which, in its development, a theoretical, normative and conceptual approach about a Statutory Auditor in Colombia, and in particular on its importance in the business world and business is done. In the end, the discussion and conclusion is established, whereas the figure of control and oversight in a country like Colombia should be more valued, consistent with achieving a better control of the accounting aspect, in a responsible ethical control monetary resources of the companies and more determined to work management support management in organizations.