Contaduría Pública · 2025

Impactos de los cambios normativos y retos en la auditoría financiera en colombia: Estudio 2009-2019.

Resumen

This research examines the progress of financial auditing in Colombia, focusing on its adaptation to International Standards on Auditing (ISAs) and how this impacts the quality of financial statements and corporate governance. To this end, the study begins with a thorough analysis of academic literature and regulatory output, focusing specifically on the period between 2009 and 2019. The most significant regulatory changes are presented, highlighting Law 1314 of 2009, which promotes convergence toward international standards. The study shows that, although the adoption of ISAs has led to significant progress for large companies, 76% of small and mediumsized enterprises (SMEs) still use outdated regulations, which impacts their competitiveness. Resistance to change and start-up costs are identified as the main obstacles for SMEs and independent auditors. Based on these findings, it is suggested that policies be implemented that incorporate tax incentives, accessible training, and affordable technology to facilitate SMEs' adaptation to new regulatory rules. In conclusion, achieving fair and effective financial auditing in Colombia requires ensuring the inclusion and promotion of skills across different sectors. Key words: Financial audit, International Standards on Auditing (ISA), SMEs, Law 1314 of 2009, competitiveness.

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