NIA 200 OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIÓN DE LA AUDITORIA DE CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORIA

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NIA 200 OBJETIVOS GLOBALES DEL AUDITOR INDEPENDIENTE Y REALIZACIÓN DE LA AUDITORIA DE CONFORMIDAD CON LAS NORMAS INTERNACIONALES DE AUDITORIA

Identify how rainforest animals have adapted to live in this unique environment.


Rainforests in Central America, Amazon, Asia, Africa, and Australia cover about 6% of our earth's surface, but they are the home ground for more than half of the species of animals in the world.

Requerimientos

Requerimientos de ética relativos a la auditoria de EEFF

The Rainbow Lorikeet

is the most strikingly colored bird of the over 300 parrot species found in SW Pacific.

Escepticismo profesional

Juicio profesional

What traits did the Rainbow Lorikeet develop

in order to adapt to the rainforest environment? Type in the answers.

Example: has adapted feet - two toes in front and two behind - that help it sit atop of trees.

Evidencia de auditoria suficiente y adecuda y riesgo de auditoria

Realización de la auditoria de conformidad con NIA

Definiciones

Marco de información Financiera Aplicable

The Madagascar Hissing Cockroach

has become famous because of its bizarre way of producing sounds. This cockroach makes a hissing sound by pushing air through tiny holes in its body.

Evidencia de auditoria

Riesgo de Auditoría

Auditor

Riesgo de Detección

Estados Financieros

Información Financiera Histórica

Dirección

Incorrección

Premisa

Juicio Profesional

Escepticismo Profesional

Seguridad Razonable

Riesgo de incorrección material

Responsables gobierno de la entidad

Objetivos Globales del Auditor

Emitir un informe sobre los EEFF

The Silvery Gibbon

can only be found on the island of Java, Indonesia. Due to their isolated location, it is estimated that less than 2000 Silvery Gibbons are currently living in their natural habitat.

What layer of the rainforest does the Silvery Gibbon belong to?


The rainforest has 4 main layers:

• Forest floor - very dark, plants deteriorate quickly due to the lack of sun;
• Understory layer - plants with big leaves so that they can reach the sun, large concentration of insects;
• Canopy layer - primary layer on top of the first two, a mix of leaves and branches, many animals live here;
• Emergent layer - formed by the tallest trees, hardwood trees with broad leaves, plenty of sun.

What characteristics did the gibbon develop to adjust to its environment?

Example: The Silvery Gibbon has long arms that help it swing easily through the branches.

Obtener seguridad razonable de que los EEFF Estén libre de incorrección material debida a fraude o error, que permita emitir una opinión si están elaborados de acuerdo al marco de información financiera aplicable.

The Indian Cobra

is the world's most lethal species of cobra. It lives in the forests of India, Pakistan, Nepal, Sri Lanka, Bhutan and Bangladesh.

Forest Layer

Which layer of the rainforest does the Indian Cobra belong to?


The rainforest has 4 main layers:

• Forest floor - very dark, plants deteriorate quickly due to the lack of sun;
• Understory layer - plants with big leaves so that they can reach the sun, large concentration of insects;
• Canopy layer - primary layer on top of the first two, a mix of leaves and branches, many animals live here;
• Emergent layer - formed by the tallest trees, hardwood trees with broad leaves, plenty of sun.

Characteristics

Characteristic

What characteristics did the Indian Cobra develop?

Type in the traits that this animal developed in order to adapt to its habitat.

Example: it has patterned, circular lines on the back which creates an optical illusion. This way, it becomes more difficult to spot the Indian Cobra in its natural habitat.

Alcance

Objetivo: aumentar el grado de confianza de los usuarios a través de una opinión

The Sloth

is an extremely slow-moving mammal found in the rainforests of Central and South America.

Opinión sobre si los EEFF están preparados de acuerdo a un marco de información financiero aplicable

Los EEFF son preparados por la dirección con la supervisión del gobierno de la entidad

What characteristics did the sloth develop in order to adjust to the environment it is living in? Type in the answers.

Example: it has huge, hooked claws and strong, long arms that allow it to hang upside-down from trees.

El auditor debe obtener seguridad razonable de que los EEFF Están libres de incorrección material debida a fraude o error

Responsabilidad global del auditor en la realizacion de la auditoria conforme a NIAS

The Toucan

is one of the most important species in the rainforest because it spreads the seeds of the fruits and plants that it eats, therefore contributing to plant biodiversity.

Alcance, aplicabilidad, estructura y requerimientos de cada NIA