{"id":22635,"date":"2021-10-29T11:43:03","date_gmt":"2021-10-29T09:43:03","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=22635"},"modified":"2022-06-21T11:04:58","modified_gmt":"2022-06-21T09:04:58","slug":"aplicacion-practica-de-la-guia-de-muestreo-de-auditoria","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/aplicacion-practica-de-la-guia-de-muestreo-de-auditoria\/","title":{"rendered":"Aplicaci\u00f3n pr\u00e1ctica de la Gu\u00eda de Muestreo de Auditor\u00eda"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1623325766295 vc_row-no-padding\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_hidden-sm vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t\t\t<!-- START aplicaci\u00f3n pr\u00e1ctica de la Gu\u00eda de 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border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #2d2926;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-title a {\n  color: #2d2926;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-desc {\n  color: #2d2926;\n  background: none;\n  margin-bottom: 0px;\n  font-size: 15px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon icomoon-the7-font-the7-map-02\"><\/i><i class=\"dt-hover-icon soc-icon icomoon-the7-font-the7-map-02\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >PRESENCIAL<\/p><div class=\"dt-text-desc\">Modalidad<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1a5c1\" data-id=\"69f2e6af1a5c1\" data-height=\"0\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#d74a21;box-shadow: px px px px none;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_box_shadow=\"none\"     data-bg=\"#d74a21\" ><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon {\n  width: 48px;\n  height: 48px;\n  line-height: 48px;\n  font-size: 25px;\n  border-radius: 200px;\n  margin: 0px 0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon .icon-inner {\n  min-width: 48px;\n  min-height: 48px;\n  border-radius: 200px;\n}\n@media all and (-ms-high-contrast: none) {\n  .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon .icon-inner:after {\n  min-width: 100%;\n  min-height: 100%;\n  padding: inherit;\n  border-radius: inherit;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-on:before {\n  border-width: 2px;\n  border-style: solid;\n}\n.dt-icon-border-dashed.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-border-on:after {\n  border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .dt-text-title a {\n  color: #ffffff;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4ef632bdac514804b53a821ce1d82688 .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-4ef632bdac514804b53a821ce1d82688 layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon far fa-calendar-alt\"><\/i><i class=\"dt-hover-icon soc-icon far fa-calendar-alt\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >23\/11\/21<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1a71f\" data-id=\"69f2e6af1a71f\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#2d2926;box-shadow: px px px px none;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_box_shadow=\"none\"     data-bg=\"#2d2926\" ><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon {\n  width: 48px;\n  height: 48px;\n  line-height: 48px;\n  font-size: 25px;\n  border-radius: 200px;\n  margin: 0px 0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner {\n  min-width: 48px;\n  min-height: 48px;\n  border-radius: 200px;\n}\n@media all and (-ms-high-contrast: none) {\n  .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner:after {\n  min-width: 100%;\n  min-height: 100%;\n  padding: inherit;\n  border-radius: inherit;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-width: 2px;\n  border-style: solid;\n}\n.dt-icon-border-dashed.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-border-on:after {\n  border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-title a {\n  color: #ffffff;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon icomoon-the7-font-the7-clock-03\"><\/i><i class=\"dt-hover-icon soc-icon icomoon-the7-font-the7-clock-03\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >09:30-13:30 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1a86d\" data-id=\"69f2e6af1a86d\" data-height=\"0\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1a8bb\" data-id=\"69f2e6af1a8bb\" data-height=\"25\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 80px;margin-bottom: 0px\"><div class=\"wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner vc_custom_1626170316418\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Introducci\u00f3n<\/h2><div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Presentaci\u00f3n eminentemente pr\u00e1ctica de la Gu\u00eda Orientativa 15<strong> \u201cMuestreo en auditor\u00eda de cuentas\u201d,<\/strong> adaptada al nuevo Reglamento de Auditor\u00eda de Cuentas (Real Decreto 2\/2021, de 12 de enero), en la cual se incluyen tanto los m\u00e9todos tradicionalmente utilizados por la profesi\u00f3n en Espa\u00f1a como metodolog\u00eda desarrollada por la<strong> IFAC (INTERNATIONAL FEDERATION OS ACCOUNTANTS)<\/strong> y <strong>AICPA (American Institute of Certified Public Accountants).<\/strong> Igualmente se abordar\u00e1n los requerimientos del nuevo Reglamento de Auditor\u00eda de cuentas en relaci\u00f3n con el muestreo y la documentaci\u00f3n del trabajo de auditor\u00eda.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\" ubtn-ctn-left \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-left ubtn-custom \" href=\"https:\/\/economistassevilla.e-conocimiento.org\/gestion\/login.asp?hidIdCurso=5454\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-4984\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69f2e6af1aeea\"  data-hover=\"#d74a21\" data-border-color=\"#d74a21\" data-bg=\"#d74a21\" data-hover-bg=\"#ffffff\" data-border-hover=\"#d74a21\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-4984'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;width:190px;min-height:45px;padding:px px;border-radius:3px;border-width:1px;border-color:#d74a21;border-style:solid;background: #d74a21;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:#ffffff\"><\/span><span class=\"ubtn-data ubtn-text \" >QUIERO MATRICULARME<\/span><\/button><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 25px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Ponentes<\/h2><div class=\"gap\" style=\"line-height: 15px; height: 15px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><strong>Enrique Valero Aparicio<\/strong><\/p>\n<p>Economista-auditor de cuentas. Socio de Grupo de Auditores P\u00fablicos, SAP.<\/p>\n<p><strong>Manuel Orta P\u00e9rez<\/strong><\/p>\n<p>Director del Departamento de Contabilidad y Econom\u00eda Financiera de la Universidad de Sevilla.<br \/>\nSecretario del Colegio Profesional de Economistas de Sevilla.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 25px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><h2 style=\"font-size: 37px;color: #ffffff;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Objetivos<\/h2><div class=\"vc_empty_space\"   style=\"height: 25px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_bg_color=\"#ffffff\"  data-hover_box_shadow=\"none\"  data-hover_border_color=\"#ffffff\"     data-bg=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Conocer la Gu\u00eda de Muestreo Orientativa adaptada al Nuevo Reglamento de Auditor\u00eda de Cuentas (Real Decreto 2\/2021, de 12 de enero).<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"ult-spacer spacer-69f2e6af1b671\" data-id=\"69f2e6af1b671\" data-height=\"20\" data-height-mobile=\"0\" data-height-tab=\"0\" data-height-tab-portrait=\"0\" data-height-mobile-landscape=\"0\" style=\"clear:both;display:block;\"><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1b681\" data-id=\"69f2e6af1b681\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_bg_color=\"#ffffff\"  data-hover_box_shadow=\"none\"  data-hover_border_color=\"#ffffff\"     data-bg=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"Default\">Estudiar los requerimientos del nuevo Reglamento de Auditor\u00eda de cuenta en relaci\u00f3n con el muestreo y la documentaci\u00f3n del trabajo de auditor\u00eda.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1b7ee\" data-id=\"69f2e6af1b7ee\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_bg_color=\"#ffffff\"  data-hover_box_shadow=\"none\"  data-hover_border_color=\"#ffffff\"     data-bg=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Comprender los m\u00e9todos tradicionales utilizados por la profesi\u00f3n en Espa\u00f1a como metodolog\u00eda desarrollada por la IFAC y AICPA.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"ult-spacer spacer-69f2e6af1b94b\" data-id=\"69f2e6af1b94b\" data-height=\"20\" data-height-mobile=\"0\" data-height-tab=\"0\" data-height-tab-portrait=\"0\" data-height-mobile-landscape=\"0\" style=\"clear:both;display:block;\"><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f2e6af1b959\" data-id=\"69f2e6af1b959\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><!-- Row Backgrounds --><div class=\"upb_color\" data-bg-override=\"0\" data-bg-color=\"#2d2926\" data-fadeout=\"\" data-fadeout-percentage=\"30\" data-parallax-content=\"\" data-parallax-content-sense=\"30\" data-row-effect-mobile-disable=\"true\" data-img-parallax-mobile-disable=\"true\" data-rtl=\"false\"  data-custom-vc-row=\"\"  data-vc=\"8.7.2\"  data-is_old_vc=\"\"  data-theme-support=\"\"   data-overlay=\"false\" data-overlay-color=\"\" data-overlay-pattern=\"\" data-overlay-pattern-opacity=\"\" data-overlay-pattern-size=\"\"    ><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >\u00bfA qui\u00e9n va dirigido el curso?<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>El curso \u00abAplicaci\u00f3n pr\u00e1ctica de la Gu\u00eda de Muestreo de Auditor\u00eda\u00bb est\u00e1 dirigido a todos los <strong>auditores<\/strong> y <strong>contables<\/strong> interesados en realizar una formaci\u00f3n pr\u00e1ctica sobre la Gu\u00eda Orientativa 15 \u201cMuestreo en auditor\u00eda de cuentas\u201d, adaptada al nuevo Reglamento de Auditor\u00eda de Cuentas (Real Decreto 2\/2021, de 12 de enero).<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Programa<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3><span style=\"font-size: large;\"><strong>Aplicaci\u00f3n pr\u00e1ctica de la Gu\u00eda de Muestreo de Auditor\u00eda<\/strong><\/span><\/h3>\n<ol>\n<li>Presentaci\u00f3n de la gu\u00eda orientativa 15 \u00abMuestreo en auditor\u00eda de cuentas\u00bb<\/li>\n<li>Normativa aplicable<\/li>\n<li>Criterios de selecci\u00f3n<\/li>\n<li>Selecci\u00f3n estad\u00edstica<\/li>\n<li>Rutina de Selecci\u00f3n<\/li>\n<li>Muestreo de Atributos de Selecci\u00f3n<\/li>\n<li>Pruebas de Controles<\/li>\n<li>Pruebas sustantivas. Ejemplos<\/li>\n<li>Extrapolaci\u00f3n<\/li>\n<li>Archivo de auditor\u00eda y documentaci\u00f3n del trabajo de acuerdo con el rlac<\/li>\n<li>Anexo NIA 530 de muestreo de auditor\u00eda (NIA-ES 530)<\/li>\n<li>Bibliograf\u00eda<\/li>\n<\/ol>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><strong>Homologadas 4 horas en \u00abAuditor\u00eda\u00bb. <\/strong>Aquellos alumnos que superen la prueba de evaluaci\u00f3n computar\u00e1n 6 horas en Auditor\u00eda a efectos de las obligaciones establecidas por la normativa de auditor\u00eda vigente. 4 horas homologadas por el REC] como formaci\u00f3n para \u00abExperto Contable\u00bb<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><strong>Prueba de evaluaci\u00f3n<\/strong> al finalizar el curso<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" ubtn-ctn-left \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-left ubtn-custom \" href=\"https:\/\/economistassevilla.e-conocimiento.org\/gestion\/login.asp?hidIdCurso=5454\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-3466\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69f2e6af1c5d2\"  data-hover=\"#d74a21\" data-border-color=\"#d74a21\" data-bg=\"#d74a21\" data-hover-bg=\"#ffffff\" data-border-hover=\"#d74a21\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-3466'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;width:190px;min-height:45px;padding:px px;border-radius:3px;border-width:1px;border-color:#d74a21;border-style:solid;background: #d74a21;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:#ffffff\"><\/span><span class=\"ubtn-data ubtn-text \" >QUIERO MATRICULARME<\/span><\/button><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Tarifas<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<table id=\"tablepress-12\" class=\"tablepress tablepress-id-12\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados<\/td><td class=\"column-2\">40 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">52 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colegiados en paro\/em\u00e9ritos<\/td><td class=\"column-2\">20 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Otros asistentes<\/td><td class=\"column-2\">68 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-12 from cache -->\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h3 style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" >Formas de pago<\/h3><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 50px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Pueden realizar el pago por TPV o por transferencia bancaria a la cuenta <span style=\"color: #d74a21;\">ES84-2100-8688-7602-0007-1484<\/span> indicando el nombre del curso y el alumno y enviando justificante por correo electr\u00f3nico a <span style=\"color: #d74a21;\">formacionsevilla@economistas.org<\/span>. Las plazas son limitadas y se cubrir\u00e1n por riguroso orden de formalizaci\u00f3n y de matr\u00edcula y pago. Toda inscripci\u00f3n no anulada 24 horas antes del inicio del curso supondr\u00e1 el pago \u00edntegro de la matr\u00edcula.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1623312834472 vc_row-o-content-middle vc_row-flex\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 25px;color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" ><strong>Col\u00e9giate<\/strong><br \/>\nAl formar parte del Colegio de Economistas de Sevilla, te podr\u00e1s beneficiar de una tarifa reducida en todos nuestros cursos.<\/h2><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-523518809add5a69e8597104cf46bdda {\n  border-radius: 1px;\n  font-size: 14px;\n  line-height: 16px;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-3d#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0px 2px 0px 0px #cdcdcd;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: none;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: none;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  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style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><!-- Row Backgrounds --><div class=\"upb_bg_img\" data-ultimate-bg=\"url(https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg)\" data-image-id=\"id^20473|url^https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg|caption^null|alt^null|title^blockchain-y-bitcoin|description^null\" data-ultimate-bg-style=\"vcpb-vz-jquery\" data-bg-img-repeat=\"no-repeat\" data-bg-img-size=\"cover\" data-bg-img-position=\"\" data-parallx_sense=\"30\" data-bg-override=\"0\" data-bg_img_attach=\"scroll\" data-upb-overlay-color=\"\" data-upb-bg-animation=\"\" data-fadeout=\"\" data-bg-animation=\"left-animation\" data-bg-animation-type=\"h\" data-animation-repeat=\"repeat\" data-fadeout-percentage=\"30\" data-parallax-content=\"\" 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