Resumen

MARTINEZ CALDERIN, Leidisara; GODOY COLLADO, Mislaide  y  VARELA IZQUIERDO, Noel. Measure the effects of the audits, primary task. Universidad y Sociedad [online]. 2016, vol.8, n.2, pp.49-56. ISSN 2218-3620.

This article provides a guide for evaluating the impact of audits is produced. elements that make viable the impact assessment of the results after audit activity elapsed from the theoretical foundations necessary the topic under study and the review of methodological aspects of the impact assessment from different approaches are structured. The procedure developed provides information and guidance to auditors who need to undertake impact assessment of the guiding audits generally for both audits or performance, financial or financial statements, forensic, tax, information technology and communications, environmental, special. It is applied in two entities and validated through the criteria of users, corroborating that this is relevant, viable, has scientific and technical today and contributes to assessments to determine and improve both efficiency and effectiveness of audits as for results.

Palabras clave : Auditing; impact assessment; financial statements.

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