Las evidencias de Auditoria y las pruebas periciales ante los Jueces o Tribunales de justicia

Abstract

The main objective in making this research project is to analyze and identify which are the audit evidence submitted by an auditor as an expert witness before a judge or a court in a legal process, and pretending to establish that the judge will have the elements are sufficient time to form an opinion, since through the expert report the expert auditor proposes the advice and support the judge because in it the work of the selected professional, the conclusions reached by the auditor is reflected which means information to the judge or prosecutor in a trial because the judge unknown in terms of financial audits, although it is true judges are law professionals but are not experts in all subjects are that is why the role of the expert in general is vital. Speaking of audit evidence refers to the findings found as a result of the techniques and procedures applied by the auditor in performing their work the same as those submitted or supported in the working papers prepared by the auditor is well also it serves as a support to detect errors or inaccuracies in both transactions, account balances or disclosures allowing the auditor has a reasonable basis on which bases its opinion.