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E1 /" "! !"5. 87 7 / " 19/ 2 / " 9 1. ! 2 3" 7"."5. 0: 7 ".!"7" 0 10"/ 7 !/ 87 7"."5. . ! . 5 1. 7"."5. 7 ".!"7" 0 ! ./ 3"9"0 0 !1 .0 7 . . E1"!" 0 9 10"/ C9 ./ "2 7 "/1 !"5. 7 / "2 ." 2 0 /B 0 ". . 61 9 !1 0 D. /0 /0 !1 "5 9 ! 2 3" C 1 A 7 / " 19/ 0 . 0 9 !/": C 0 ! 7/ 0 7 7 !. / ". .!" C. 0 9 .1 : 7 ".!"7" ". .!" 0 !. / C " 3" .C 9 ./ . !" . 2 "0 0 ! . 7"."5. /2 0 87 C . ! .E1./ C. !1 0 ! . 7 ".!"7" 87 1. 7"."5. 0: C0 3 :9 9 7"."5.C 879"! /": C ./ " F . 9 92 ./ . 0 ! ./ 3"9"0 0 ! 7/ 0 9 10"/ 7 A 91E F . 39 2 ./ C 0 92 ./ 1 .0 9 7 / "2 ." 0 9 A ". ! 7/ 0 91 "/1 !"5. ". .!" ! ./".1 ". .!" 61 8! 7!"5. 7 F . 39 2 ./ 9 . 7 ".!"7" 0 / 39 ! 61 8! 7!"5. ! . 0 3 ./ 0 ". .!" 0: ! 2 3" 10"/ . 1. 9 ! ./ 3"9"F !"5. 0 9 ! 2 3" 92 ./ /0 " 2 ./ 0 3 ".!91" 1. . .7 8! 7!"5. . 9 9 !"5. ! . 1. /0 " . 9 ! 2 3" 87 9 B/ 0 7!"5. 0 9 .1 : ! ./ 3"9"0 0 ; 0 3 7 0"!" . 92 ./ C 9 8! 7!"5. 0 9 10"/ !/ 9 F . 39 7"."5. 0 9 10"/ 1 8! 7!"5. ! . C9 ; . 9 9 7" 0 2 ./ 1. 0B3"/ 61" 7 !/": 2 ./ C2 " ./ 92 ./ ".!91" !1 "5 9 ! 2 3" C2 " ./ 23 9 0 ! ./ 39 C9 7 !/ & ". 7 . 7 9: 0 0 " 9 &4 ! ./ 3"9"0 0 "/1 !"5. / 2 3"B. !. !/ 0 9 ! 2 3" ". .!" . 61 B / 7 0 @ . ! ./ . / 0 9 / ./ 7 ". .!" ; 91E 0 1 7"."5. 0: C 0 9 7 19/ 0 0 !/": C ! " . 0 ; 3 9 7 !/ !"5.C 9 7 . 1. 9 2 /0 9 7 ".!"7 9 ! 2 3" 1./ . . 3E / 0 9 9 -7"."5. 0: ". 2 0 3 && 1 .0 "9 / 39 ! 9 87 1. 1. C7 71 0 . 0 / 2 ". 7"."5. 0: .!" 0" !/ 0: !/ . @14 97 C 97 F . 39 2 ./ C 9 0 9 . 9 61 7"."5. 0 3 ".!91" ".0"61 9 F5. 0 9 7"."5. E 2 79 Informe de los Auditores Independientes 9 7 "2 ; 1.0 7 ." 1 9 9 7 ./ 0 ! 7/ 0 C . 9 ". 2 / .0 7 ".!"7" 0 ! ./ 3"9"0 0 . 92 ./ : ! !" . ! ./ 3"9"! . . 3 0 2 . 9 /0 0 / 99 !12 19 !"5. 7 3 /"2 0 !!" ." / . / * 9 9 : " !" . / 0 . / 0 "2 71 / 9 879"! 2 .!" . 0 . 9 7 C. 7 2 7 A@ * !" . ." 9 A / 2 ". 0 ! ./ 3"9"0 0 9 . 3 /"2 0 !12 19 0 9 /0 F . 39 2 ./ 9 " / 0 88$ 0 / 9 . M 888C888C : " !" . C D. ". .!" C "3 ". .!" 0 "/1 !"5. 88$C ." 9 . 1 7 /"2 ." !G C 0 92 ./ G 7 .0" ./ 0"!" 2 3 ! 2 3" . /. !/ 0 . ./ . C. / 3 E ; 9 7 / "2 ." 7 ! 0 ./ C 9 9 -$ 0 7 88$ ./ ! 7"."5.C0 3"0 879"! ! . !/ 0 61 9 1/"9"0 0 0 . M 888C888 ; 9 ! 7"/ 9 0 0 . 61 9 D. ". .!" !. 9 9 -$ 0 0"!" 2 3 . .1 / !12 19 0 61" !. ; 1 19/ 0 91E 0 0 1 !/": 7 2 "0 0 ! . 9 7 ".!"7" 9 0 ! 7/ 0 Abstención de Opinión &( . 3 / .!"5. 0 3 9 /0 !/1 0 1. 3 9 1 .0 9 10"/ 879"! /": C3 E 9 7 87 / 39 ! 61 ". .!" / ". .!" 61 1. !" !1. / .!" 9 . 10"/ 7"."5. . "0 ./" "! 0 ! 9 10"/ 7 10"/ @ ! . 1. 9! .! /0 87 14 7"."5. 87 7" 0 C!1 .0 7 7" 0 7 C! . 3 $$C9"/ 9 2 3 / .!"5. 0 1. 7"."5. 10"/ . G 1. 7"."5. 7"."5. . . 1 10"/ @ C 61 /": C0 3 / 2 3"B. ! . "0 . 97 . 9 0 3 8" / . C9 . ! "0 0 0 1. 7 3 C !C 0 ; 0 / 2 -4 0 :" !" . "2 7 ! 7/ 0 &= : 1 .0 7 . 1. 2 !12 79"5C0 3 7". 0 ! ./ 3"9"0 0 7 9 ! 0"2 " ./ 61 ! !/ @ /"! 0 1. 0 87 1 . 92 ./ !1 961" : !1 0 10"/ @ 9 . ! . 7 ".!"7" 61 0 0 ! "3 9 0 2 7 !/ 9 . 9 ". 3 / .!"5. !. ! 7/ 0 "0 ./" "! 0 9 9! .! 9 0 3 1 10"/ @ 92 ./ 97 C 97 /. 61 0 3 C." ".!91" !1 ! 61 7 7"."5. / 7 0 @ F . 0 !/1 0 10"/ @ . 9 9! .! C 9 10"/ 9 1 . 10"/ L 9 G ! 9 F . 39 C 0 9"2 "/ !" . !1 0 ! . . 2 7 :9 7 7 ./"F 0 9 7 ".!"7" 4( 9 &- 3 /" . 0 ".0"! . / ./ 9 C0 3 7 ! ./ 3"9"0 0 2 ./ !"5. . 92 ./ ! 7/ 0 &> . E 2 79 0 1. ". 3/ . :"0 .!" @ !2 2 ! ./ / 0 7 9 -$ 0 0"!" 2 3 0 0 ! 2 3" 0 9 2 "/" ".: ./ " 9 3 / .!"5. 0 I1"2 88$C; 9 9! .! C 9 . 10"/ 92 ./ 7"."5. 0 7 7 9! .! C 7 . 9 9 0E1./ 0 /0 !/": 7 9! .! C 2 7 A@ * 0 19/ 0 C 9 A / 2 ". 0 . 7 . 3"9"0 0 C9 D9/"2 9"2 ". 9 /0 2 1. 9"2 "/ !"5. 9 0 !/15 1. ! ./ :"0 .!" 61 0 9 ". . ! 7 !"0 0 0 0 2 0 2 7 A@ . 0"!" . 92 ./ C9 /1: . 7 .0" ./ 91E 88$C9 10"/ J . 91 ! 7/ 0 9"2 "/ !"5. . 9 . 9 . 0 9 @ "! 0 1 1.0 7 . 9 7 "2 7 . ! 21 / . 7"."5. ! 1 0 ! ./ / 0 "3"9"0 0 0 .0 7 .0" ./ /0 ". .!" 15 2 7 A@ 61 M 888C888 @ 1 0 9 "2 7 9"2 "/ !" . 9 3 9 .! . 9 7 /"2 ." ; 0 9 -$ 0 0"!" 2 3 / 2 ". 9 10"/ 10"/ !G / 02 "." / !"5. 0 9 15 7". C7 " 1 2 3 0 1 "!" ./ ; ! 2 7 / ./ 7 . 1"2 3 / ."B.0 9! .! / 0E1./ 9! / 0 7 "0 2 0" "! 0 7 7 "2 !"5. 10"/ 0 JC ; 61 0 3"0 !/1 9 8 2 .0 !"5. 0 9 7 "2 .!" 7 / .0 CG IG 2 ". .!" 9 7 !1 0 CG 7 . 3"9"0 0 0 9 0 1. G 0 10"/ @ 9"2 ". 0 C 0 3"0 10"/ 61 9"2 "/ !"5. . 9 !.. 2 "0 7" 0 0 9! / 39 ! 9 7 0 87 9 1. ; 61"7 061" "0 ./ 0" 7 ."39 7 " / ! 0"2 " ./ 0 3"0 61 9 710"2 79"! 0 ".: ./ " / 3 E . 9 0 9 0"!" 2 3 0 9 ".: ./ " 7 2 7 A@ . / 2 5 ".: ./ " / 7 ! 0"2 " ./ 9 1 "!" ./ 7 ". .!" 88$C . 2 7 A@ . 7 2 "/ . 9 10"/ @ 7 ;0 9 ! / 0 1 /0 0 9 -$ 0 7 7 /" 79"! !"5. 0 7 @ "! C; . 87 ; ! . 2 / 7" 0 0 ; 61"7 61 . 0 7" 0 0 ; 61"7 C 9 87 .!1 ./ 9 / ! ./"0 0 9! .! 0 C1. . .1 / 7"."5. 3 "3 2 .!" . 0 OPINIONES PARCIALES () 7"." . 0 9 3 / ."0 ". .!" 7 !" 9 /0 0 87 ". .!" 7". /2 0 ! ./ 0 !" 1. " . 0 7"."5. 7 C . 0 3 . 87 G 87 0 . ! .E1./ C7 3 / .!"5. 0 1. !1 .0 7"."5. 0: 61 9 7"."5. 0 / 2 ". 0 9 10"/ 3 7"."5. 7 !" 9 /" .0 1. 7"."5. 0: 7 /"0 9 G /0 .!13 " ARBOL DE DECISION DE INFORMES DE AUDITORÍA RESULTADOS DE LOS PROCEDIMIENTOS DE AUDITORÍA CONDICION PRESENTE PARA MODIFICACION SI CLASE DE CONDICION INCERTIDUMBRE Párrafos 14; 21 - 24 NEGOCIO EN MARCHA Párrafo 11 c) IMPORTANTE IMPORTANTE Y GENERALIZADA LIMITACION AL ALCANCE Párrafos 15 y 16; 38 - 46 IMPORTANTE Y GENERALIZADA INFORME ESTANDAR PARRAFO EXPLIC. ADICIONAL ABSTENCION DE OPINION Párrafos 7 - 9 Párrafos 11; 21 – 24; 29 y 32 Párrafos 15 – 16; 67 - 69 DESVIACION A PCGA Párrafos 17 – 20; 47 63 IMPORTANTE IMPORTANTE EXCEPTO POR -& Párrafos 38 – 46; 47 - 63 IMPORTANTE Y GENERALIZADA UNIFORMIDAD Párrafos 32 - 34 ENFASIS EN UN ASUNTO Párrafo 35 IMPORTANTE OPINION NEGATIVA PARRAFO EXPLIC. ADICIONAL PARRAFO EXPL ADICIONAL Párrafos 18 – 20; 64 - 66 Párrafos 11; 21 –24; 29 y 32 Párrafos 11; 21 – 29 y 32 -( + ($ 9 ". 2 /0 0 0 9 10"/ ". .!" 61 1. 0 3 /2 0 ". 2 3 9 ". / 2 3"B. 7 1. ! 27 /": 2 ./ ! . 9 17 !/1 9"F ". .!" 0 ( ! 27 1 D9/"2 1 ./ 10"/ . I 10"/ 2 7 @0 1 1. /0 ". .!" 7 @0 !/1 9 9 7 0 9 61 0 3 ". 9 18 2 ; " 9 /0 " 7 : . ! "/ ". ./"0 0 " 2 9 9 .0 2 / !" 0 C . 91 .1 : N . 10"/ C ; 61 0 /0 0 / ./ " " 9 ". F . 39 92 ./ C / : 39" 2 7 !1 ./ . ./ 16 . ".0":"01 9 !G 0 C 0 / 2 ". !"5. . 2 !"5. 0 0 9 ! 2 3" ".!91 "5. 0 1 ". 2 9"2 "/ !" . ! ./" . ! 912 . 0 ! 87 " ./ 0"!" . 9 ./ " 0 0 / !" / 0 9 A 3 9 2 !1 ./ . !2 3 ! . 9 ". 0 . 7 0 9 ! . "0 ! 2 7 A@ 1. . " 2 /0 2 !"5. 9 3 9 1 "!" ./ 0 / 99 ! 2 ! ./ 3"9"0 0 0 9 9 C 9 10"/ 7 !" C 9 10"/ 0 9 7 @0 7 ".!"7" 0 9 . ". .!" 2 .10 ". 9 / 39 !"0 3 10"/ 9 3 7 .0" ./ 9 . 23 E 2 79 C!" / ./ . 61 " 61 61 99 ! /0 ./ " 1. 0 7"."5. E1./ ! . 9 ". 7 @0 7 ./ " !. 9 9 ".0 7 .0" ./ (& 9 =) 0 7 @0 2 "/"0 0 91! 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