Relevancia de la valoración de riesgos en la auditoría.

Abstract

The purpose of the study is the importance of risk within the Audit, in 14 Auditing Firms, located in the Metropolitan District of Quito (D.M.Q), this year. To do this, they are in the North of the D.M.Q. For the development of the study, an introduction to risk and internal control was made, in the middle of the conceptual framework, where the main effects of the risk were known. Subsequently, an analysis of the information of the Audit firms was carried out through surveys. This refers to the risks that arise at the time of the audit and how to control them. The most important risks that you find within the audit process are the inherent ones, and that are specific to the company; following the control risks, which occur when the same fails; and the risk of detection that is assumed by the auditor at the time of carrying out the process.