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Los factores que afectan el riesgo asociado con un control incluyen – • La naturaleza y materialidad de las declaraciones equivocadas que el control tiene la intención de prevenir o detectar; • Si ha habido cambios en el volumen o en la naturaleza de las transacciones que pueden afectar de manera adversa la efectividad del diseño o de la operación del control; • Si la cuenta tiene una historia de errores; Título original: AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENS AND RELATED INDEPENDENCE RULE AND CONFORMING AMENDMENTS Traducción no-oficial, no-autorizada, realizada exclusivamente con fines académicos Versión al español por SAMUEL ALBERTO MANTILLA B.

Esto, a su vez, puede permitir que el auditor reduzca las pruebas en los años subsiguientes. 60. En las auditorías de los años subsiguientes el auditor también puede usar una estrategia de comparación para los controles de aplicación automatizados. La comparación se describe adicionalmente al comienzo del parágrafo B28. 61. Además, de año a año, el auditor debe variar la naturaleza, oportunidad, y extensión de las pruebas de los controles, para introducir impredecibilidad en la prueba y para responder a los cambios en las circunstancias.

El auditor debe determinar el efecto que su opinión adversa sobre el control interno tiene en su opinión sobre los estados financieros. Adicionalmente, el auditor debe revelar si su opinión sobre los estados financieros fue afectada por la opinión adversa respecto del control interno sobre la presentación de reportes financieros. Nota: Si el auditor emite un reporte separado respecto del control interno sobre la presentación de reportes financieros en esta circunstancia, la revelación requerida por este parágrafo puede combinarse con el lenguaje de reporte que se describe en los parágrafos 88 y 91.

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