{"id":32443,"date":"2025-10-29T10:50:21","date_gmt":"2025-10-29T08:50:21","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=32443"},"modified":"2025-11-11T14:30:31","modified_gmt":"2025-11-11T12:30:31","slug":"nias-para-emc","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/nias-para-emc\/","title":{"rendered":"La Norma Internacional de Auditor\u00eda para Auditor\u00edas de Entidades Menos Complejas versus pyme (NIA para EMC)"},"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_1665658112388 vc_row-no-padding vc_row-o-content-middle vc_row-flex\"><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 CURSO AUDIT NOV25 REVOLUTION SLIDER 6.7.38 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_486_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_486_1\" style=\"\" data-version=\"6.7.38\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-523\" data-title=\"Slide\" data-anim=\"adpr:false;ms:340;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img src=\"\/\/economistas-sevilla.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"cursos-formacion-consejo-andaluz\" width=\"1024\" height=\"213\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/10\/cursos-formacion-consejo-andaluz-1024x213.jpg\" data-parallax=\"off\" data-panzoom=\"d:10000;ss:100;se:110;\" 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#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 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0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-e2bd95877af64b767771b276f3be2382 .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-e2bd95877af64b767771b276f3be2382 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\"  >17\/11\/25<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f29449dbaac\" data-id=\"69f29449dbaac\" 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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d 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\"  >10:00-14:00 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69f29449dbc7a\" data-id=\"69f29449dbc7a\" 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-69f29449dbcec\" data-id=\"69f29449dbcec\" 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>La\u00a0<b>Norma Internacional de Auditor\u00eda para Auditor\u00edas de Entidades Menos Complejas versus pyme (NIA para EMC)<\/b>\u00a0emitida por el IAASB\/IFAC es una norma de auditor\u00eda global\u00a0<b>independiente, adaptada y dise\u00f1ada espec\u00edficamente para pymes y basada en las NIA<\/b>\u00a0en los conceptos fundamentales y proporciona el mismo nivel de seguridad razonable, que las auditor\u00edas realizadas con las NIA.<\/p>\n<p>\u00bfEs por tanto susceptible de emplearla ya en nuestros encargos?\u00a0CREEMOS QUE SI.<\/p>\n<p>Y para adaptarla a nuestra jurisdicci\u00f3n se va a crear un grupo de trabajo entre las corporaciones de auditores de cuentas y el ICAC., debido a que\u00a0<b>es una NIA necesaria, ya que no todas las empresas son iguales, ni tampoco las auditor\u00edas.<\/b><\/p>\n<p>El curso tiene como objetivo\u00a0<b>conocer NIA para EMC y preparar a las firmas de auditor\u00eda para su aplicaci\u00f3n.<\/b><\/p>\n<p>Adem\u00e1s,\u00a0<b>mediante un ejemplo, abordaremos<\/b>\u00a0las partes 5. Planificaci\u00f3n (NIA-ES 300), 6. Identificaci\u00f3n y valoraci\u00f3n de riesgos (NIA-ES 315 R) y 7. Respuesta a los riesgos valorados de incorrecci\u00f3n material (NIA-ES 330) de la NIA para EMC, que ayudar\u00e1n en la planificaci\u00f3n, identificaci\u00f3n, valoraci\u00f3n y respuestas a los riesgos que en estos momentos se estar\u00e1n desarrollando en los encargos contratados por las firmas 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=10061\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-7315\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69f29449dc615\"  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-7315'  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>D. Txema Valdencantos Bengoetxea<\/strong><\/p>\n<p>Economista y Auditor de Cuentas. Socio en BNFIX. Coordinador del Comit\u00e9 de Normas y Procedimientos del REA-CGE.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>D. M<\/strong><strong>anuel Orta P\u00e9rez<\/strong><\/p>\n<p>Profesor titular y Director del Departamento de Contabilidad y Econom\u00eda Financiera de la Universidad de Sevilla. Secretario del Colegio Profesional de Economistas de Sevilla.<\/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: 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<div class=\"vc_row wpb_row vc_row-fluid dt-default\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: center;\">Esta actividad formativa cuenta con <strong>4 horas en \u00abAuditor\u00eda\u00bb para auditores y 4 horas en\u00a0REC].<\/strong><\/p>\n<\/div>\n<p style=\"text-align: center;\"><b>Obligatorio realizar prueba para obtener 2 horas m\u00e1s de formaci\u00f3n.<\/b><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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=10061\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-9908\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69f29449dcfb3\"  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-9908'  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-62\" class=\"tablepress tablepress-id-62\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados<\/td><td class=\"column-2\">52 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">80 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colegiados en paro<\/td><td class=\"column-2\">26 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Otros asistentes<\/td><td class=\"column-2\">120 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-62 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;\">ES23-3187-0715-8651-3940-8123<\/span>\u00a0indicando 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  margin-right: 8px;\n  font-size: 12px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:not(:hover) {\n  border-width: 1px;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  border-width: 1px;\n  border-color: #d74a21 !important;\n  color: #d74a21;\n  background: #ececec !important;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover * {\n  color: #d74a21;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  margin-right: 8px;\n}\n<\/style><div class=\"btn-align-left\"><a href=\"https:\/\/economistas-sevilla.com\/colegiacion\/#servicios-y-ventajas\" class=\"default-btn-shortcode dt-btn fadeInUp animate-element animation-builder link-hover-off btn-flat \" id=\"default-btn-523518809add5a69e8597104cf46bdda\"><span>M\u00c1S INFORMACI\u00d3N<\/span><\/a><\/div><div class=\"vc_empty_space\"   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=\"\" 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>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>PRESENCIALModalidad 17\/11\/25Fecha 10:00-14:00 hHora Introducci\u00f3n La\u00a0Norma Internacional de Auditor\u00eda para Auditor\u00edas de Entidades Menos Complejas versus pyme (NIA para EMC)\u00a0emitida por el IAASB\/IFAC es una norma de auditor\u00eda global\u00a0independiente, adaptada y dise\u00f1ada espec\u00edficamente para pymes y basada en las NIA\u00a0en los conceptos fundamentales y proporciona el mismo nivel de seguridad razonable, que las auditor\u00edas realizadas&hellip;<\/p>","protected":false},"author":5251,"featured_media":26097,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[106],"calendar":[],"organizer":[],"venue":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/32443"}],"collection":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/users\/5251"}],"replies":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/comments?post=32443"}],"version-history":[{"count":8,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/32443\/revisions"}],"predecessor-version":[{"id":32633,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/32443\/revisions\/32633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media\/26097"}],"wp:attachment":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media?parent=32443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/categories?post=32443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/tags?post=32443"},{"taxonomy":"calendar","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/calendar?post=32443"},{"taxonomy":"organizer","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/organizer?post=32443"},{"taxonomy":"venue","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/venue?post=32443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}