! ! "# %& ' $ $ (&) * + , & %%% + $ % & %' . %( & %) / Prefacio 0 "1 2 # 3 15#2 # 5 7 5 62 5 25 :3 >#"# 5 4 #9 7 6 #3"#6# 3 72 3 6 " 5#0 # 32 3 7 9 #3! 0 "#<3 = 72 @2 ;32 7#3 0 # 32 2#6 6 <7 13 #21 "#<3 4 #" 4 #" =7 1 67#" "#<3 = 7 6 " 5#0 # 32 9 72 5 0 3 6 3 " # " 3 #5 70 2 # 7 @67#" 2#> = 5 72 @2 3! 0 7 "# 3 5 6 #3"#6# 7 "# 3 5 6 "# 7 9 13 15#2 7 3"# 7 3 7" 32 @2 5 70 2 # 7 6 #3"#6# #3"71= 35 9= 3 3 "#"13 2 3"# 1 7 7#3 0 # 32 5 7 37 5 13 2 6 " 5#0 # 32 5 4 3 #32 6 2 = 67#" 3"# 7 ?132 " 3 7 33 ;9 7 15#2 2#6 #77 61 5 ?1B ! "2#> 2 3 " # 6 2 7 4? 2#> 5 13 5 4 2 15#2 ; 6 6 5 6 7 5 ># "#<3 3 " #2 3 67#" 5 6 " 6 "2#" A1 2 2 2#6 A1 6 6 "# 3 7#3 0 # 32 " 0 6 35 " 32 3#5 =7 #77 ?132 " 3 7 3"# 7 @67#" 2#> = 5 ?1 2#!#" 67#" 3 2 0 4#83 67#" 15#2 ; 5 4 #" 5 0 2 # 7 @67#" 2#> = 5 1 35 5 4 3 7 "# 3 5 #5 32#!#" 5 2 47 " 67#A1 3 13#> 61 5 3" 32 7 "0 5 15#2 # !#3 3"# 3 " " 32# 3 3 7 ! 0 4 3 0 70 32 7 6 #3"#6# 132 5 25 13 15#2 12 4 ? 3 0 <7 15#2 ; = 7 #21 "# 3 7 2 32 97 4 #" 6 " 5#0 # 32 #0 6 2 32 >#"# = "#"13 2 3"# 15#2 A1 5 4 6 "# 3 5 4 6 A1 3 " 3 #5 1# 3 75 A1 #5 5 ? 3 7?1#"# 6 ! # 3 75 7 15#2 7 "# 3 5 06 C 67#" 2 3 6 2#"17 = 5 6 35 3 5 7 "#"13 2 3"# 5 " 5 " 7 3 2#212 5 32 5 "1 2 # 3 %EEE 3> 2# "# 3 :47#" 5 5 7 15#2 ; 32 47 "1 5 3 D 5 62 5 5 7 .5 5 2 0 #3 5 "#<3 A1 6 2# 5 7 % 5 "# 3 7 5 7 0 "214 5 6 "2#> 5 7 1 35 3 C 5 7 "2 6:47#" "2 97 :47#" @6 3 67#" 47 7 !#3 7 5 6 "2 5 2 5 7 13 1 2 3"# 7 ' Introducción % 7 6 6< #2 5 2 47 " 2 3 0 =6 > 5 13 @6 2 " 0 1 35 12#7#" 42 3 2 4 ? / 0 7#3 0 # 32 >#5 3"# 5 72 4 ? 1!#"# 32 >#5 3"# F @6 2 F # 3#!#" = 6 4 71 5 72 4 ? 15#2 ; 5 A1 5#"D 5 7 15#2 ; 3 @6 # 3"# 15#2 ; 13 @6 2 9 7 15#2 5 4 6 6# 5 5 7 !#3 13 5 15#2 ; 7#B 5 6 5 "1 5 6 " 3 "#0 # 32 "1 2 # 3 !#0 6 "# 7 A1 6 D 4#7#5 59 3 13 " 0 6 6 2#"17 5# 2#32 5 75 7 " 32 4#7#5 5 = 7 15#2 ; 51" "#<3 = @6 # 3"# 5 7 15#2 " 6 "#2 3 7 15#2 7 132 5 3 "# 6 #"# 5 13 6 3 3 3 32 3 5 6 ! #<3 1 "16 "#<392 7" 0 ' 796 3 6 " 7#!#" 5 6 13 "21 # "3 "5 A1 7 15#2 23 10 # 7 6 "2#" 5 13 #3 5 7 2 3# 3 @6 2 61 5 " 32 2 5 6 7 32#5 5G 4 " 32 2 5 6 7 15#2 G " 0 67 5 6 5 0 67 5 6 1 35 15#2 9 7 32#5 5G 7 15#2 7 15#2 12#7#B 2 4 ? @6 2 = 3 " 0 7 13 1@#7# 3 7 15#2 ; 7#5 5 6 " 3 "1 3"# 9 3 2 7 7 "#"13 2 3"# 7 > 32 5#3 # 0 32 3 0 67 5 6 7 1 5 4 ? 7 " 6 "#5 5 5 7 0 67 5 " 0 H 32 7 5 6 " 5#0 # 32 72 4 ? 5 13 @6 2 72 4 ? = 3 " #2 > 71 6 #"# = " 0 6 2 3"# 5 7 0 67 5 :3 4 ? 5 7 15#2 172 5 6 " 32 0 67 3 15#2 ; F 3 " #2 3 67#" 5 7 0 67 5 6 "5 " 06 0# 7 ( Determinación de la necesidad de usar el trabajo de un experto ( 1 32 7 15#2 ; 32#5 5 7 15#2 #35 6 35# 32 0 32 9 >#5 3"# 5 6#3# 3 9> 71 "# 3 • 61 5 3 " #2 + 71 "# 3 = 5 "7 5 "# 2 "# 3 2#6 • 2 0 #3 "#<3 5 ? 0 67 142 0 #3 3 "2#> 96 7 7 5 #3! 0 9 3 ? 0 67 3 = 5#!#"# 9 6 "# " 35#"# 3 70 " 3 5 3! 0 ? 0 67 92 2 9= 6# 5 " 32#5 5 5 0 #3 15#2 ; 5 13 @6 2 5 67 32 = 0 A1#3 # 92 4 ? 5 42 3 9" 3?132 0 32 " 3 7 3 !; #" > 5 5 "2#> 9 6 0 2 #7 9 > = 6 2 <7 9= 7 >#5 :2#7 0 3 32 5 67 32 = 0 A1#3 # • 6 • 5 • 2 0 #3 "#<3 5 1 35 28"3#" 0 82 5 6 "# 7#B 5 9 ? 0 67 13 > 71 "#<3 "21 # 7 0 5#"#<3 5 7 2 4 ? " 0 67 2 5 =6 " 0 67 2 3 " 32 2 3 77 6#3# 3 2 212 ) 0 32 7 = 7 " 3" 3# 32 #32 6 2 "# 3 5 " 3> 3# 9 7 0 32 1 35 5 2 0 #3 7 3 " #5 5 5 1 72 4 ? 5 13 @6 2 9 7 15#2 5 4 ; " 3 #5 7 #0 6 2 3"# 4 7 # 5 7 2#> 5 7 2 5 !#3 3"# 6 32 "#<3 " 0 67 ?#5 5 5 7 132 A1 " 7 " 32#5 5 = " 7#5 5 5 2 <3 " 3 #5 A1 4 2 " 3 #5 5 3 7 35 G 3 21 7 B = G= >#5 3"# 5 15#2 ; 5# 6 3#47 Competencia y objetividad del experto , 7 67 3#!#" 71 5 7 2 4 ? 5 13 @6 2 9 7 15#2 " 0 6 2 3"# 6 ! # 3 75 7 @6 2 2 #0 67#" " 3 #5 5 4 > 71 7 ) 7 " 2#!#" "#<3 3913 < @6 # 3"# = 41 " 35 612 "#<3 5 7 @6 2 >#5 3"# 5 E 7 15#2 5 4 > 71 %- 7 # 7 5 "1 35 A1 7#" 3"# 6 ! # 3 79 0 0 4 3 7" 0 6 3 A1 7 15#2 2 15#2 ; 7 4? 2#>#5 5 5 7 @6 2 4? 2#>#5 5 5 13 @6 2 0 3 "4 5 10 32 7 @6 2 0 67 5 6 4 ; 5 7 @6 2 3 6 ! # 3 7 6 6# 5 G= 28 7 "# 3 5 !#3 3"# 5 7 32#5 5G= 7 :3 2 0 5 7 0 32 5 6 35# 32 5 9 2 3 # 7 15#2 2 6 13 #3> "16 5 6 "2 4? 2#>#5 5 5 7 @6 2 9 7 15#2 > "3 7 1!#"# 32 13 >#5 3"# @6 2 5#"# 3 7 50 #3# 2 "#<3 5 61 5 15#2 ; 41 " @6 2 5 618 5 2 0 ? 0 67 9 7 #<3 397 32#5 5 5 7 " 0 6 2 3"# 1 3 " #2 5# "12# "1 7 A1# = " 3 #5 6 6# 5 5 7 15#2 32#5 59 6 15#2 ; 3 " #2 7 # 61 5 42 3 6 "2 5 72 4 ? 5 7#B 6 " 5#0 # 32 >#5 3"# 5 3 "1 32 7 ! "2 15#2 ; 5 5 76 2 ! ) Alcance del trabajo del experto %% 7 15#2 5 4 42 3 1!#"# 32 7" 3" 5 7 2 4 ? 5 7 @6 2 1 5 5 42 3 ! @6 2 • • A1 >#5 3"# 5 3"# A1 #"D 3 4 A1 ? 7#3! 0 5 "1 5 6 7 15#2 ; 0 5# 32 13 0 315 !#? 3 3 7 #3 21""# 3 4? 2#> >#5 3"# 6 6# 5 5 15#2 ; 5 A1 !#3 ># #<3 5 7 #3 21""# 3 7 @6 2 61 5 3 "14 # 5 7 132 5 7 15#2 ; 28 0 #3 32#5 5 7 "0 = 7" 3" 5 72 4 ? 5 7 @6 2 3 7 4 7 5 7 @6 2 "14 132 6 ";!#" A1 7 7 15#2 6 , • 71 6 A1 7 15#2 #47 " 0 13#" "#<3 6# 3 5 2 " 7 2 4 ? 5 7 @6 2 9 #3"71= 35 4 7 #5 32#5 5 5 7 @6 2 = 5 7 7 5 5 6 2#"#6 "#<3 • 7 5 5 • "7 "#<3 5 7 • • "" 5 7 @6 2 7 #2 = "D#> 6 6# 5 7 "#<3 5 7 @6 2 " 3 7 32#5 59 #7 D = 3!#5 3"# 7#5 5 5 7 #3! 0 "#<3 5 7 32#5 5 3! 0 "#<3 12#7#B 6 "2 5 7 161 2 = 0 82 5 = 1 " 3 # 2 3"# " 3 7 12#7#B 5 3 " 5 A1 #3 2 1""# 3 " 0 13#" 2 " #2 132 7 A1 36 ;5 3 @6 2 9 7 32 # @6 3 3 "7 15#2 61 5 " 3 7 @6 2 5# "2 0 32 6 15#2 ; 2 7 @6 2 6# 3 42 3 0 32 3 3 " #2 >#5 3"# 5 6 "2 Evaluación del trabajo del experto % 7 15#2 5 4 5 > 71 15#2 ; 7 6 6# 5 5 72 4 ? 5 7 @6 2 " 0 6 "2 5 7 > "#<3 5 7 25 >#5 3"# !#3 3"# A1 2 # 35 " 3 #5 5 2 #0 67#" > 71 "#<3 5 # 7 1 2 3"# 5 7 172 5 5 7 @6 2 2 !7 ? 5 5 0 3 6 6# 5 3 7 25 !#3 3"# 6 23 7 " 3 #5 • > "# 3 5 7 25 !#3 3"# 9= 7 "#<3 5 2 !1 32 12#7#B 5 • 161 2 • 172 5 15#2 = 0 82 5 1 5 = 1 " 3 # 2 3"# " 3 6 ; 5 5 72 4 ? 5 7 @6 2 5 73 "# = 5 7 32 # 7 71B 5 7" 3 "#0 # 32 172 5 5 2 7 4 75 7 6 " 5#0 # 32 5 15#2 ; %/ 7" 3 #5 # 7 @6 2 D 12#7#B 5 5 2 "#"13 2 3"# 9 7 15#2 5 4 ; " 3 #5 !1 32 A1 7 # 1# 32 3 6 6# 5 6 " 5#0 # 32 37 E D " #3> 2# "# 3 @6 2 6 6 "2 5 7 2 47 " #7 5 2 7 5 2 12#7#B 5 6 " 5#0 # 32 !1 32 7#B 5 3 1!#"# 32 9 6 7 7 > 32 = " 3!# 47 G= 4 % ># 6 4 6 6# 5 5 = 67#" "#<3 3 7 7 @6 2 161 2 7 2 32 93 61 5 5 7 @6 2 #3 0 4 9 7 15#2 7 161 2 = 0 82 5 1 5 4 5 #0 6 " 3! 32 7 3 " #2 = " 3 #5 # 172 5 6 6# 5 5 2# 3 = 1 7 0 #0 = 0 82 5 13 " 0 6 3 #<3 5 3 6 6# 5 "# = 3 7 = B 3 47 172 5 5 2 15#2 ; 5 72 4 ? 5 7 @6 2 3 6 6 "# 3 3 1!#"# 32 15#2 ; >#5 3"# 5 #0 67#" 5 3 1 5 161 2 42 3 3 7" 3 "#0 # 32 5 7 15#2 5 73 #7 = 0 82 5 6 3 4#7#5 5 5 7 @6 2 G 7 15#2 6 #"# =96 6 " 5#0 # 32 %' B 3 4#7#5 5 5 6 15#2 ; 5# "1 # 3 #7 172 5 7 15#2 "3 7 3 5 4 ; 32#5 5 = 3 " 3 # 2 32 7> 7 5#"# 3 7 9#3"71= 35 7 6 #4#7#5 5 5 " 32 2 "3 132 7 @6 2 9 67#" 2 >#5 3"# 2 2 61 5 6 " 5#0 # 32 @6 2 9 0 5#!#" 75#"2 0 3 5 7 15#2 Referencia a un experto en el dictamen del auditor %( 1 35 0 #2 13 5#"2 0 3 5 15#2 #3 ! # 72 4 ? 5 13 @6 2 #"D ! "0 13 " 7#!#" "#<3 5 7 #9 " 0 172 5 5#"2 0 3 5 5 72 4 ? 5 #3"71= 35 6 2#"#6 "#<3 5 7 @6 2 76 0# 3 5 5 7 @6 2 = 7 15#2 3 " #2 41 " 0 7 32 35#5 13 5#># #<3 5 3 @6 2 9 7 15#2 7 13 5 "#5 "#"13 2 3"# 7 3 21 7 B 5 7 0 5#!#" "#<39 ! # 7 2 4 ? 5 7 @6 2 " 3 5 4 ; 0 #2# 13 61 5 9 5 " #4#9 7 #5 32#5 5 5 7 @6 2 = 7 5 42 3 3 2 "#"13 2 3"# 9 7 15#2 5 4 ; 32 5 D " # 76 0# A1 ;7 3 " 7 7 7 #32 3"#<3 13 15#2 ; 0 5#!#" 5 6 6# 5 9 7 @67#" 3"# 6 5 ; 6#3#<3 5 7 15#2 6 3 4#7#5 593#3 13 5 7 "1 7 %) 7> 5 59 7 15#2 5#"D # 13 ! ! 3"# 3"# 9 7 15#2 5 61 5