1. be the best auditor

2. This review is intended to inform all students of the importance of accounting specialization in terms of quality audit exercise so most professional audit of introduction 3. quality audit is a tool that allows us to evaluate the effectiveness of the established system, its flaws and means of improvement. therefore, a good management is clear that we must establish and maintain procedures and documents day to plan, perform and verify activities and results. quality audit should focus on clearly defined and documented. audit performed only if, after consultation with the client, is opinion of the auditor that: there is sufficient and appropriate information on the subject of the audit there are adequate resources to support and endorse the audit process there is adequate cooperation from the auditee 4. Objectives one of the objectives of a quality audit is to assess whether it is necessary to make improvements or corrective actions. not be confused with an audit oversight activities of the quality or inspection, the aim of the latter is controlling a process with acceptance of a product. the quality audit purposes may be internal or external to 5. audit types internal audit: arises after the external audit by the need to maintain a permanent and more effective within the company and to make faster and efecaz function of the external auditor. usually the classical internal audit has been occupying primarily internal control system, ie the set of measures, policies and procedures established by the company to protect assets, minimize the potential for fraud, increase operational efficiency and optimize the the financial economic information. external audit: examines and evaluates any of the information systems of an organization and issues a separate review on them. but companies generally require the evaluation of its financial information system independently to give validity to users of this product, so traditionally the term asosiado external audit financial statement audit. 6. detection of evidence appropriate information should be collected, analyzed, interpreted and documented to be used as audit evidence in verification and evaluation process to determine whether the audit criteria are being fulfilled. audit evidence must be of such quality and quantity that competent quality auditors, working independently each reach similar audit results to the evaluation of the same evidence against the same audit criteria 7. audit results the audit team should review all the evidence of the audit to determine where not met the audit criteria of the audit team sgc must then ensure that the results of the audit of non- compliance are documented in a clear, concise and be supported by audit evidence. the evidence found during the audit quality will inevitably only a sample of the information available, partly due to the fact that a quality audit be conducted for a limited time and with limited resources. 8. All day thinking about numbers, numbers, bills, mathematical calculations, percentages! Do not you realize how much damage our relationship? if a 63% 9. profesortaisigue.blogspot.com/2010/05/todo-sobre-auditoria.html http://www.google.co.ve/search?q=titulos+de+contadores&bav=on.2,or.r_qf.&bvm=bv.49784469,d.dmg,pv.xjs .s.en_US.MpiVkF51mpA.O&biw=1024&bih=677&um=1&ie=UTF- 8&hl=es&tbm=isch&source=og&sa=N&tab=wi&ei=LRD0UZyuLoLO9QSM6YGAAw#um=1&hl=es&tbm=isch&sa=1&q =contadores&oq=contadores&gs_l=img.3..0l10.285299.286036.2.286605.10.5.0.0.0.2.249.704.3j0j2.5.0....0.0.. 1c.1.20.img.YaAAOLPK93o&bav=on.2,or.r_qf.&bvm=bv.49784469%2Cd.eWU%2Cpv.xjs.s.en_US.MpiVkF51mpA.O &fp=fca621b1b321d41f&biw=1024&bih=677&facrc=_&imgdii=_&imgrc=L0YFTweYj- SjdM%3A%3BKuPdX0clkc0gVM%3Bhttp%253A%252F%252Fimages04.olx.com.ve%252Fui%252F4%252F90%252F86%2 52F44878486_1-BBCC-Firma-de-Contadores-Publicos-en-Maracaibo-ofrecen-Contabilidad-Auditoria-SUNACOOP- San-Francisco.jpg%3Bhttp%253A%252F%252Fmaracaibo.olx.com.ve%252Fbbcc-firma-de-contadores-publicos-en- maracaibo-ofrecen-contabilidad-auditoria-sunacoop-iid-44878486%3B625%3B469 reference 10. Editor Yonny galindez CI: 24711068 acp-123-00447