{"id":84667,"date":"2019-02-25T13:01:13","date_gmt":"2019-02-25T12:01:13","guid":{"rendered":"https:\/\/www.asdaudit.com\/nia-505-confirmaciones-externas\/"},"modified":"2023-04-11T13:51:38","modified_gmt":"2023-04-11T11:51:38","slug":"nia-505-confirmaciones-externas","status":"publish","type":"post","link":"https:\/\/www.asdaudit.com\/en\/nia-505-confirmaciones-externas\/","title":{"rendered":"NIA 505: External Confirmations\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"84667\" class=\"elementor elementor-84667 elementor-77220\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a146659 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a146659\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53ffcd70\" data-id=\"53ffcd70\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f762842 elementor-widget elementor-widget-text-editor\" data-id=\"4f762842\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><h1><span class=\"TextRun SCXW152448063 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">This<\/span><span class=\"NormalTextRun SCXW152448063 BCX8\"> ISA 505 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">facilitates<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">the<\/span><span class=\"NormalTextRun SCXW152448063 BCX8\"> auditor in <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">designing<\/span><span class=\"NormalTextRun SCXW152448063 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">implementing<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">external<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">confirmation<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">procedures<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">obtain<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">reliable<\/span><span class=\"NormalTextRun SCXW152448063 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">relevant<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW152448063 BCX8\">evidence<\/span><span class=\"NormalTextRun SCXW152448063 BCX8\">.<\/span><\/span><span class=\"EOP SCXW152448063 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h1><p><span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">These<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">external<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">confirmation<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">procedures<\/span><span class=\"NormalTextRun SCXW62408238 BCX8\"> are <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">used<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">confirm<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">request<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">information<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">related<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">account<\/span><span class=\"NormalTextRun SCXW62408238 BCX8\"> balances, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">terms<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">agreements<\/span><span class=\"NormalTextRun SCXW62408238 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">contracts<\/span><span class=\"NormalTextRun SCXW62408238 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW62408238 BCX8\">transactions<\/span><span class=\"NormalTextRun SCXW62408238 BCX8\">.<\/span><\/p><p><span class=\"TextRun SCXW184354832 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">There<\/span><span class=\"NormalTextRun SCXW184354832 BCX8\"> are<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">following<\/span><em> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">types<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW184354832 BCX8\">confirmations<\/span><\/em><span class=\"NormalTextRun SCXW184354832 BCX8\">:<\/span><\/span><span class=\"EOP SCXW184354832 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><ol><li><span class=\"TextRun Underlined SCXW179855999 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SCXW179855999 BCX8\">Positive <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">confirmations<\/span><\/span><span class=\"NormalTextRun SCXW179855999 BCX8\">:<\/span><\/span><span class=\"TextRun SCXW179855999 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW179855999 BCX8\"> Data <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">sent<\/span><span class=\"NormalTextRun SCXW179855999 BCX8\"> and a response <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">requested<\/span><span class=\"NormalTextRun SCXW179855999 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">whether<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">it<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">is<\/span><span class=\"NormalTextRun SCXW179855999 BCX8\"> in <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">agreement<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">not<\/span><span class=\"NormalTextRun SCXW179855999 BCX8\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">This<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">type<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">preferably<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">used<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">for<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179855999 BCX8\">assets<\/span><span class=\"NormalTextRun SCXW179855999 BCX8\">.<\/span><\/span><\/li><li><span class=\"TextRun SCXW150732702 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">Indirect<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">blind<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">blank<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">confirmations<\/span><\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">: Data <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">not<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">sent<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">but<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">information<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">regarding<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\"> balances, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">movements<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">any<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">other<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">necessary<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">audit<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\"> data <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">requested<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">This<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">type<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">generally<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">used<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">for<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW150732702 BCX8\">liabilities<\/span><span class=\"NormalTextRun SCXW150732702 BCX8\">.<\/span><\/span><\/li><li><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SCXW189590512 BCX8\">Negative <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">confirmations<\/span><\/span><span class=\"NormalTextRun SCXW189590512 BCX8\"><span style=\"text-decoration: underline;\">:<\/span> Data <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">sent<\/span><span class=\"NormalTextRun SCXW189590512 BCX8\"> and a response <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">requested<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">only<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">if<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">they<\/span><span class=\"NormalTextRun SCXW189590512 BCX8\"> are <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">not<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">satisfied<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">with<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">it<\/span><span class=\"NormalTextRun SCXW189590512 BCX8\">. <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">This<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">type<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">generally<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">used<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">for<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW189590512 BCX8\">assets<\/span><span class=\"NormalTextRun SCXW189590512 BCX8\"><span class=\"NormalTextRun SCXW189590512 BCX8\">.<\/span><\/span><p>\u00a0<\/p><\/li><\/ol><p><span class=\"TextRun SCXW34269256 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW34269256 BCX8\">-ISA 505 <span style=\"text-decoration: underline;\">in <\/span><\/span><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">section<\/span><\/span><span class=\"NormalTextRun SCXW34269256 BCX8\"><span style=\"text-decoration: underline;\"> A.11<\/span> <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">discusses<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">reliability<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">of<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\"> responses <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">confirmation<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">requests<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">explaining<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">all<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\"> responses <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">carry<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">some<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">risk<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">interception<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">alteration<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">fraud<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">regardless<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">whether<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">circularization<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">is<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\"> done <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">paper<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">electronic<\/span> <span class=\"NormalTextRun SCXW34269256 BCX8\">support<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">any<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">other<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW34269256 BCX8\">way<\/span><span class=\"NormalTextRun SCXW34269256 BCX8\">.<\/span><\/span><span class=\"EOP SCXW34269256 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span class=\"TextRun SCXW187323781 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">&#8211;<\/span><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">Section<\/span><\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"><span style=\"text-decoration: underline;\"> A.12<\/span> <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">explains<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">these<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">risks<\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"> can be <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">mitigated<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">by<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">the<\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"> auditor and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">respondent<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">using<\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">process<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">creates<\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">secure<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">environment<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">for<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">electronically<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW187323781 BCX8\">received<\/span><span class=\"NormalTextRun SCXW187323781 BCX8\"> responses.<\/span><\/span><span class=\"EOP SCXW187323781 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p>&#8211;<span class=\"TextRun SCXW179795476 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span style=\"text-decoration: underline;\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">Section<\/span><\/span><span class=\"NormalTextRun SCXW179795476 BCX8\"><span style=\"text-decoration: underline;\"> A.24<\/span> &#8220;<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">evaluation<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">obtained<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">evidence<\/span><span class=\"NormalTextRun SCXW179795476 BCX8\">&#8221; <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">orients<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">us<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">how<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">classify<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">such<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">results<\/span><span class=\"NormalTextRun SCXW179795476 BCX8\"> as <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW179795476 BCX8\">follows<\/span><span class=\"NormalTextRun SCXW179795476 BCX8\">:<\/span><\/span><span class=\"EOP SCXW179795476 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><ol><li><span class=\"TextRun SCXW146326178 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">An<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">appropriate<\/span><span class=\"NormalTextRun SCXW146326178 BCX8\"> confirming <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">party<\/span><span class=\"NormalTextRun SCXW146326178 BCX8\"> response <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">indicates<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">their<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">agreement<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">with<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">information<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">contained<\/span><span class=\"NormalTextRun SCXW146326178 BCX8\"> in <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">confirmation<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW146326178 BCX8\">request<\/span><span class=\"NormalTextRun SCXW146326178 BCX8\">.<\/span><\/span><span class=\"EOP SCXW146326178 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><li><span class=\"TextRun SCXW9459812 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW9459812 BCX8\">A response <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW9459812 BCX8\">considered<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW9459812 BCX8\">unreliable<\/span><span class=\"NormalTextRun SCXW9459812 BCX8\">.<\/span><\/span><span class=\"EOP SCXW9459812 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><li><span class=\"TextRun SCXW90955995 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW90955995 BCX8\">Lack<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW90955995 BCX8\">of<\/span><span class=\"NormalTextRun SCXW90955995 BCX8\"> response.<\/span><\/span><\/li><li>A response in <span class=\"NormalTextRun SpellingErrorV2Themed SCXW178675515 BCX8\">disagreement<\/span><\/li><\/ol><p><span class=\"TextRun SCXW178675515 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW178675515 BCX8\"><br \/><\/span><\/span>We <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">emphasize<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">that<\/span><span class=\"NormalTextRun SCXW52599830 BCX8\"> in <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">event<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">of<\/span><span class=\"NormalTextRun SCXW52599830 BCX8\"> a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">possible<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">refusal<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">direction<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">the<\/span> <span class=\"NormalTextRun SCXW52599830 BCX8\">auditor <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">send<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">an<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">information<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">request<\/span><span class=\"NormalTextRun SCXW52599830 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">we<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">must<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">follow<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">following<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW52599830 BCX8\">procedures<\/span><span class=\"NormalTextRun SCXW52599830 BCX8\">:<\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"NormalTextRun SCXW131995308 BCX8\">a) <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">Inquire<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">about<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">reasons<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">for<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">management&#8217;s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">refusal<\/span><span class=\"NormalTextRun SCXW131995308 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">search<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">about<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">validity<\/span><span class=\"NormalTextRun SCXW131995308 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">r<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">easonability<\/span><span class=\"NormalTextRun SCXW131995308 BCX8\"> fo <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">these<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW131995308 BCX8\">reasons<\/span><span class=\"NormalTextRun SCXW131995308 BCX8\">. <\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"TextRun SCXW14932132 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW14932132 BCX8\">b) <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">Evaluate<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">implications<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">management&#8217;s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">refusal<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">auditor&#8217;s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">assessment<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">corresponding<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">risks<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">of<\/span><span class=\"NormalTextRun SCXW14932132 BCX8\"> material <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">misstatement<\/span><span class=\"NormalTextRun SCXW14932132 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">including<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">risk<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">fraud<\/span><span class=\"NormalTextRun SCXW14932132 BCX8\">, and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">nature<\/span><span class=\"NormalTextRun SCXW14932132 BCX8\">, timing, and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">extent<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">other<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW14932132 BCX8\">procedures<\/span><span class=\"NormalTextRun SCXW14932132 BCX8\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW14932132 BCX8\"><span class=\"SCXW14932132 BCX8\">\u00a0<\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"TextRun SCXW71465259 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW71465259 BCX8\">c) <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">Apply<\/span><span class=\"NormalTextRun SCXW71465259 BCX8\"> alternative <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">procedures<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">designed<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">to<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">obtain<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">relevant<\/span><span class=\"NormalTextRun SCXW71465259 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">reliable<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW71465259 BCX8\">evidence<\/span><span class=\"NormalTextRun SCXW71465259 BCX8\">.<\/span> <\/span><span class=\"EOP SCXW71465259 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span class=\"TextRun SCXW161983744 BCX8\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">If<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">we<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">conclude<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">that<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">management&#8217;s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">refusal<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">is<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">unreasonable<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">or<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">if<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">relevant<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">reliable<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">evidence<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">cannot<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> be <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">obtained<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">through<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> alternative <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">audit<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">procedures<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\">, <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">we<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">will<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">contact<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">entity&#8217;s<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">governance<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">personnel<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> (ISA 260) and determine <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">implications<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">of<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">these<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">circumstances<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">on<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">the<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">audit<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> and <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW161983744 BCX8\">opinion<\/span><span class=\"NormalTextRun SCXW161983744 BCX8\"> (ISA 705).<\/span><\/span><span class=\"EOP SCXW161983744 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><strong><a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/02\/e-book-ASD-Formaci\u00f3n.-02-NIA-505-Confirmaciones-externas-2.pdf\">Download here our post in PDF<\/a><\/strong><\/p><\/div><\/div><div style=\"width: 720px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-84667-1\" width=\"720\" height=\"404\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/02\/ASD-CIRCULARIZACION-NIA-505-CONFIRMACIONES-EXTERNAS-1.mp4?_=1\" \/><a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/02\/ASD-CIRCULARIZACION-NIA-505-CONFIRMACIONES-EXTERNAS-1.mp4\">https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/02\/ASD-CIRCULARIZACION-NIA-505-CONFIRMACIONES-EXTERNAS-1.mp4<\/a><\/video><\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\">\u00a0<\/div><\/div><p><img decoding=\"async\" class=\"alignnone wp-image-77206\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/07\/foto-gorka-ok.jpg\" alt=\"\" width=\"98\" height=\"98\" \/><\/p><p><strong><em>Gorka Quesada Zudaire\u00a0 &#8211;\u00a0\u00a0<\/em><\/strong>Technical Department ASD<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf4fda6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf4fda6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd118e5\" data-id=\"cd118e5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2be1f90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2be1f90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0550f5f\" data-id=\"0550f5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a112f2 elementor-widget elementor-widget-text-editor\" data-id=\"7a112f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3>Progress and go over to digital management of your Third-Party Confirmations.<\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cee88f6\" data-id=\"cee88f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9a98f1 elementor-widget elementor-widget-text-editor\" data-id=\"f9a98f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>ASD CONFIRMATION<\/strong>: The web tool that automates, controls and manages for you the sending of confirmations and their responses with third parties electronically and securely.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d355335 elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d355335\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"https:\/\/www.asdaudit.com\/soluciones\/auditoria-financiera\/software-de-circulatizaciones-y-confirmaciones-para-auditoria-asd-confirmation\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Go to ASD CONFIRMATION<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>This ISA 505 facilitates the auditor in designing and implementing external confirmation procedures to obtain reliable and relevant audit evidence.\u00a0 These external confirmation procedures are used to confirm or request information related to account balances, terms of agreements, contracts, or transactions. There are the following types of confirmations:\u00a0 Positive confirmations: Data is sent and a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":82949,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"aside","meta":{"footnotes":""},"categories":[112,129],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIA 505: External Confirmations\u00a0 - ASD | Smart Audit Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asdaudit.com\/en\/nia-505-confirmaciones-externas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIA 505: External Confirmations\u00a0 - ASD | Smart Audit Solutions\" \/>\n<meta property=\"og:description\" content=\"This ISA 505 facilitates the auditor in designing and implementing external confirmation procedures to obtain reliable and relevant audit evidence.\u00a0 These external confirmation procedures are used to confirm or request information related to account balances, terms of agreements, contracts, or transactions. 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