{"id":1085,"date":"2019-09-13T09:45:09","date_gmt":"2019-09-13T09:45:09","guid":{"rendered":"https:\/\/magnadigital.co\/sfi\/?p=2451"},"modified":"2019-09-13T09:45:09","modified_gmt":"2019-09-13T09:45:09","slug":"el-papel-del-revisor-fiscal-y-su-relacion-directa-con-el-codigo-de-etica","status":"publish","type":"post","link":"https:\/\/sfai.co\/english\/el-papel-del-revisor-fiscal-y-su-relacion-directa-con-el-codigo-de-etica\/","title":{"rendered":"EL PAPEL DEL REVISOR FISCAL Y SU RELACI\u00d3N DIRECTA CON EL C\u00d3DIGO DE \u00c9TICA"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/sfai.co\/wp-content\/uploads\/2019\/09\/A-00-Papel-Revisor-Fiscal-www.sfai_.co-www.magnadigital.jpg?fit=640%2C640&amp;ssl=1\" alt=\"\" class=\"wp-image-2452\"\/><\/figure><\/div>\n\n\n\n<p>Con relaci\u00f3n a la figura del Revisor Fiscal en Colombia, dentro\nde sus obligaciones conforme a la ley 43 de 1990 y el c\u00f3digo de comercio en su\nart\u00edculo 207, este \u00faltimo, expresa que el objetivo de la Revisor\u00eda Fiscal es \u201c<em>examinar la informaci\u00f3n financiera de la\nentidad con el fin de expresar una opini\u00f3n profesional independiente sobre los\nestados financieros y la evaluaci\u00f3n y supervisi\u00f3n de los sistemas de control\ninterno\u201d.<\/em><\/p>\n\n\n<div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/sfai.co\/english\/wp-content\/uploads\/2019\/09\/Art130El_Papel_del_Revisor_Fiscal_y_su_Relacion_Directa_con_el_Codigo_De_EticaV2.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"top\" data-toolbar-fixed=\"on\">Art130El_Papel_del_Revisor_Fiscal_y_su_Relacion_Directa_con_el_Codigo_De_EticaV2<\/a><\/div>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con relaci\u00f3n a la figura del Revisor Fiscal en Colombia, dentro de sus obligaciones conforme a la ley 43 de 1990 y el c\u00f3digo de comercio en su art\u00edculo 207, este \u00faltimo, expresa que el objetivo de la Revisor\u00eda Fiscal es \u201cexaminar la informaci\u00f3n financiera de la entidad con el fin de expresar una opini\u00f3n profesional independiente sobre los estados financieros y la evaluaci\u00f3n y supervisi\u00f3n de los sistemas de control interno\u201d.<\/p>\n","protected":false},"author":1,"featured_media":1086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[75],"class_list":["post-1085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-etica"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts\/1085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/comments?post=1085"}],"version-history":[{"count":0,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts\/1085\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/media\/1086"}],"wp:attachment":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/media?parent=1085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/categories?post=1085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/tags?post=1085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}