<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0124-4639</journal-id>
<journal-title><![CDATA[Revista Universidad y Empresa]]></journal-title>
<abbrev-journal-title><![CDATA[rev.univ.empresa]]></abbrev-journal-title>
<issn>0124-4639</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Rosario]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-46392024000200006</article-id>
<article-id pub-id-type="doi">10.12804/revistas.urosario.edu.co/empresa/a.14200</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Auditoría externa durante la pandemia de la COVID-19, experiencia de las firmas auditoras en Medellín (Colombia)]]></article-title>
<article-title xml:lang="en"><![CDATA[External Audit During COVID-19 Pandemic, Audit Firms Experience in Medellín (Colombia)]]></article-title>
<article-title xml:lang="pt"><![CDATA[Auditoria externa durante a pandemia da COVID-19: experiência de empresas de auditoria em Medellín (Colômbia)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Armijo-Perea]]></surname>
<given-names><![CDATA[Jonathan David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jurado-Zambrano]]></surname>
<given-names><![CDATA[Diego Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad EAFIT  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Escuela Superior de Administración Pública-Territorial Antioquia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>26</volume>
<numero>47</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-46392024000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-46392024000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-46392024000200006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La auditoría externa se ha consolidado como una herramienta de control para la toma de decisiones organizacionales, máxime en momentos críticos como la expansión global de la COVID-19, que ocasionó la adopción de nuevas prácticas por las restricciones.  Objetivo: Esta investigación identificó los cambios en las prácticas de auditoría externa por las restricciones de la pandemia en firmas de auditoría de Medellín y sus implicaciones en la calidad de los servicios de auditoría externa desde la visión de los auditores.  Metodología: Se empleó un enfoque cualitativo de alcance descriptivo en el que se aplicó un protocolo de entrevista semiestructurada a un grupo de auditores séniores, socios o líderes que coordinaron auditorías externas en sus firmas a organizaciones situadas en Medellín, Colombia.  Resultados principales: Se encontró que la realización de auditorías remotas, mediadas por tecnología, la analítica de datos, la evaluación continua de los riesgos y la materialidad cambiante resaltan como los cambios más importantes durante ese periodo crítico.  Conclusiones: Hubo modificaciones en la carga laboral de los auditores y los honorarios; a futuro se vislumbran cambios completos en las auditorías externas incluso ante la ausencia de restricciones como las pandémicas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract External audit has consolidated as a control tool for organizational decision-making, especially in critical moments such as the global expansion of coviD-19 that forced this service to adopt new practices.  Objective: This research identified the changes in external audit practices due to pandemic restrictions in audit firms in Medellín and their implications for the quality of external audit services from the auditors' point of view.  Methodology: A qualitative approach of descriptive scope was used in which a semi-structured interview protocol was applied to a group of senior auditors, partners or leaders who coordinated external audits in their firms to organizations located in Medellin, Colombia.  Key findings: It was found that remote, technology-mediated audits, data analytics, continuous risk assessment, and changing materiality stand out as the most important changes during this critical period.  Conclusions: There were also changes in the auditors' workload and fees; for the future, complete changes are envisioned in how external audits are conducted even in the absence of restrictions such as pandemics.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo A auditoria externa tem se consolidado como uma ferramenta de controle para a tomada de decisões organizacionais, especialmente durante momentos críticos, como a expansão global da coviD-19, que levou esse serviço a adotar novas práticas devido às restrições da pandemia.  Objetivo: Esta pesquisa identificou as mudanças nas práticas de auditoria externa devido às restrições da pandemia nas empresas de auditoria em Medellín e suas implicações para a qualidade dos serviços de auditoria externa do ponto de vista dos auditores.  Metodologia: Foi utilizada uma abordagem qualitativa de escopo descritivo, na qual um protocolo de entrevista semiestruturada foi aplicado a um grupo de auditores seniores, sócios ou líderes que coordenavam auditorias externas em suas empresas para organizações localizadas em Medellín, Colômbia.  Principais resultados: Constatou-se que as auditorias remotas e mediadas por tecnologia, a análise de dados, a avaliação contínua de riscos e a mudança de materialidade se destacam como as mudanças mais importantes durante esse período crítico.  Conclusões: Também houve mudanças na carga de trabalho dos auditores e nos honorários, e o futuro promete ver transformações na forma como as auditorias externas são conduzidas, mesmo na ausência de restrições, como pandemias.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[auditoría externa]]></kwd>
<kwd lng="es"><![CDATA[prácticas de auditoría]]></kwd>
<kwd lng="es"><![CDATA[COVID-19]]></kwd>
<kwd lng="es"><![CDATA[pandemia]]></kwd>
<kwd lng="es"><![CDATA[auditoría remota]]></kwd>
<kwd lng="en"><![CDATA[External audit]]></kwd>
<kwd lng="en"><![CDATA[audit practices]]></kwd>
<kwd lng="en"><![CDATA[COVID-19]]></kwd>
<kwd lng="en"><![CDATA[pandemic]]></kwd>
<kwd lng="en"><![CDATA[remote audit]]></kwd>
<kwd lng="pt"><![CDATA[auditoria externa]]></kwd>
<kwd lng="pt"><![CDATA[práticas de auditoria]]></kwd>
<kwd lng="pt"><![CDATA[coviD-19]]></kwd>
<kwd lng="pt"><![CDATA[pandemia]]></kwd>
<kwd lng="pt"><![CDATA[auditoria remota]]></kwd>
</kwd-group>
</article-meta>
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