{"version":"1.0","provider_name":"INTOSAI Journal","provider_url":"https:\/\/intosai.nclud.com\/es\/","author_name":"Aamir Fayyaz","author_url":"https:\/\/intosai.nclud.com\/es\/author\/aamir-fayyaz\/","title":"Consideraciones de calidad en encargos de auditor\u00eda complejos, no rutinarios y de gran impacto - INTOSAI Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"oIBUpEDfto\"><a href=\"https:\/\/intosai.nclud.com\/es\/journal-entry\/quality-considerations-complex-audit\/\">Consideraciones de calidad en encargos de auditor\u00eda complejos, no rutinarios y de gran impacto<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/intosai.nclud.com\/es\/journal-entry\/quality-considerations-complex-audit\/embed\/#?secret=oIBUpEDfto\" width=\"600\" height=\"338\" title=\"&#8220;Consideraciones de calidad en encargos de auditor\u00eda complejos, no rutinarios y de gran impacto&#8221; &#8212; INTOSAI Journal\" data-secret=\"oIBUpEDfto\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/intosai.nclud.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/SAI-Pakistan.jpg","thumbnail_width":131,"thumbnail_height":142,"description":"Es opini\u00f3n com\u00fan que cada miembro del personal de una Entidad Fiscalizadora Superior (EFS) es responsable de la calidad de la auditor\u00eda, y que las EFS deben garantizar la calidad en cada fase del proceso de auditor\u00eda mediante procedimientos operativos normalizados. Esto es cierto, sobre todo en el caso de las auditor\u00edas rutinarias. Sin embargo, en el caso de auditor\u00edas complejas..."}