Abstract

ESPINOSA-FLOREZ, Germán Eduardo. Los servicios de revisión: una alternativa para el aseguramiento de información financiera. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.327-352. ISSN 0123-1472.

Colombia has decided to move towards international standards of financial information and information assurance. This process begins with the issuing of law 1314 of 2009, which orders that the Consejo Técnico de Contaduría Pública (Technical Council for Public Accountancy) an organism for technical regulations- should review the regulations on accountancy, financial information and information assurance. Up to this day, there is no public document produced with this goal. This article gathers a number of approaches developed by international regulation organisms around a particular assurance service: the review of historical financial information. With this, the author tries to contribute to the study of assurance regulations orders by the law of convergence.

Keywords : Convergence; Assurance; Auditory; Reviewing services; International standards; Public accounting; financial accounting; accounting standards; financial information; information assurance.

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