The Audit of Derivative Financial Instruments
Guardado en:
| Forfatter: | |
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| Format: | artículo original |
| Status: | Versión publicada |
| Fecha de Publicación: | 2010 |
| Beskrivelse: | Derivatives have taken great relevance in Costa Rica during the past few years, mainly as a result of the “band system” to define the exchange rate. As it is a new product, it is important to be familiar with the international accounting standards, as well as Audit, which is what we are focusing on in this article. The Norm of the International Audit 1012, “Audit of derived Financial Instruments”, specifies required procedures to determine the financial instruments related to a company. This article evaluates each of these procedures, in order to provide an updated theoretical base to professionals who face the challenge to audit these new products as well as to carry out their work in agreement with the international standards. |
| País: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Sprog: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/8626 |
| Online adgang: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/8626 |
| Palabra clave: | Auditoría Derivados Opciones Futuros Forwards Swaps Riesgo inherente Riesgo de control Pruebas de control y pruebas sustantivas Audit Derivative Option Financial futures Forwards swaps Inherent isk Control risk Control test Substantive test |