METODOLOGÍA PARA LA ENSEÑANAZA LA PLANEACIÓN DE LA AUDITORÍA DE ESTADOS FINANCIEROS A ESTUDIANTES DE CIENCIAS ADMINISTRATIVAS

This article deals with a topic of great significance. In this sense, the planning of the audit of financial statements guarantees its realization with full quality by enabling the risks and determining adequately and reasonably the audit procedures that correspond to apply by the acting auditor. To this end, the article presents a scientific assessment of the theoretical and practical concepts related to the process of planning the audit of financial statements. Likewise, the details contained in the International Auditing Standards are systematized and general considerations are offered to develop this important process by the auditors. Therefore, an assessment is made on specific issues such as: the overall audit strategy and audit plan, the knowledge of the organization to be audited, the operational planning of the audit of financial statements, and the continuous improvement of the audit plan of financials’ statements.