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PDF Auditoria Financiera Alpina DD
PDF Auditoria Financiera Alpina DD
4>4>
4>4>
JI^CAIAK_@MJFK
JI^CAIAK_@MJFK OA QK@ @QOJF_TJ@ @ CF] A]_@OF]
EJK@KMJATF] ]A^@T@OF]
]A^@T@OF] OA CF] @ÐF] _ATIJK@OF]
_ ATIJK@OF] @ =0 OA
OJMJAIDTA OA 4>02 Z 4>07 @ C@ AI^TA]@ @C^JK@ ^TFOQM_F]
@CJIAK_JMJF] ].@
^c`ka`mjýk, alamumjýk a jkefria pfr p`rta oac `uojtfr
^C@KA@MJFK OA C@ @QOJ_FTJ@
Mfif aqujpf oa `uojtfras ejk`kmjarfs prfpfkaifs ` c` aipras` @cpjk` ].@ uk pc`k oa c`s
axpamt`tjv`s y cfs fdlatjvfs ` muipcjr, aktra acc`s sa o`rà ` mfkfmar mfif astà mfipuastf ac
grupf oa `uojtfras y ac tjaipf qua tfi`rà c` jipcaiakt`mjýk oa c` `uojtfrj`.
0. Fdla
Fdlatj
tjvf
vf pr
prjk
jkmj
mjp`
p`c
c
4. Fdla
Fdlatj
tjvf
vfss aspa
aspamé
méej
ejmf
mfss
=. Cag`cjo`
Cag`cjo`o
o oa c`s fpar`
fpar`mjfk
mjfkas
as ` ra`cjz`r
ra`cjz`r
?. Mfkmc
Mfkmcusj
usjfk
fkas
as oa
oa m`o`
m`o` prfm
prfmasf
asf
1. Mfipfs
Mfipfsjmj
jmjýk
ýk oa
oacc aqujp
aqujpf
f `uojtf
`uojtfr
r
5. _jai
_jaipf
pf oa
oata
tari
rijk
jk`o
`of
f
Fdlatjvf prjkmjp`c
Fdlatjvfs aspaméejmfs
Cag`cjo`o oa
oa c`s fpar`mjfkas
fpar`mjfkas ` ra`cjz`r
ra`cjz`r
]a jkefri` ` c` aipras` @cpjk` ].@ qua tfo`s kuastr`s `mtjvjo`oas astàk d`lf c`s kfri`s oa
mfkt`djcjo`o gakar`ciakta `mapt`o`s, oa `muarof mfk ac oamratf 4?4> oa 4>01 y mfk c` cay
?= oa 0::> oac ast`of mfcfidj`kf.
Kuastrf aqujpf oa tr`d`lf muakt` mfk prfeasjfk`cas `ct`iakta prap`r`ofs p`r` oasaipað`r
mu`cqujar eukmjýk `sjgk`o`, `c ifiaktf oa acagjr ac aqujpf qua pfkoraifs ` su sarvjmjf.
_jaipf oatarijk`of
C` `uojtfré` oa cfs ast`ofs ejk`kmjarfs oa c` aipras` @cpjk` ].@ ccav`o` ` m`df oac
`ktarjfriakta iakmjfk`of aqujpf oa tr`d`lf ast`rà cjst` p`r` uk tjaipf oatarijk`of aktra
? y 1 iasas oac `ðf prasakta.
^arijta ` c` ojrammjýk oa c` aipras` pfsaar uk` vjsjýk gcfd`c oac rjasgf y `mmjfk`r
cfs pc`kas p`r` su mfrramt` gastjýk.
@cjka` cfs fdlatjvfs oac grupf mfk cfs fdlatjvfs oa c`s ojearaktas ukjo`oas oa
kagfmjf, `sé mfif cfs rjasgfs `suijofs y cfs mfktrfcas puastfs ak `mmjýk.
EJMB@ _AMKJM@
@mtjvjo`
o`oo aammfkýi
ýijjm` Ac`dfr`mjý
mjýk ooaa pprrfou
oummtfs ccààmtafs
_j
_jpf
pf ooaa sa
samt
mtfr
fr aamf
mfký
kýij
ijmf
mf ]amu
]amuko
ko`r
`rjf
jf
^rfpuast` oa c` `uojtfré`
]`k Lfsê Oa Mümut`, 4> oa i`yf oa 4>4>
]aðfr
Garakta, Arkastf E`l`rof
Mümut`
Mfroj`c ]`cuof<
^fr iaojf oa c` prasakta kfs ojrjgjifs ` ustaoas p`r` prasakt`r kuastr` mfksjoar`mjýk oa
prfpuast` pfr cfs sarvjmjfs prfeasjfk`cas prast`ofs
prast`ofs p`r` oas`rrfcc`r c` `uojtfré` oa ast`ofs
ejk`kmjarfs ak c` aipras`.
Oa `muarof ` c` jkefri`mjýk fdtakjo` pfr iaojf oa ustao, baifs ac`dfr`of kuastr`
prfpuast` oa `muarof mfk su kamasjo`o y `oamu`o` ak ac tjaipf `sjgk`dca ` m`o` uk` oa c`s
àra`s y `spamtfs qua oadak sar ravjs`ofs mfkstrumtjv`iakta mfif p`rta oa uk` `uojtfré`
mfk v`cfr `grag`of, `sé mfif uk oat`cca oa t`ra`s, qua guj`ràk c`s `mmjfkas oa cfs `uojtfras
qua p`rtjmjp`ràk ak asta mfiprfijsf. Ak d`sa ` accf baifs oacjka`of kuastr` prfpuast`,
aktra muy`s efri`cjo`oas mfksjoar`ifs qua astàk jkvfcumr`ofs tfofs cfs `spamtfs
raquarjofs p`r` `sagur`rcas uk sarvjmjf oa m`cjo`o, mfkstrumtjvf, rasarv`of y oa dakaejmjf
p`r` ustaoas.
Aspar`ifs su prfmasf oa ravjsjýk oa kuastr` prfpuast` oa sarvjmjfs y ak m`sf qua ustao f c`
lukt` ojramtjv` raqujar`k oa jkefri`mjýk `ojmjfk`c, ca sugarjifs ` qua sa mfkt`mta mfk Zucj
I`rtékaz y/f mfcag`s our`kta ac prfmasf oa sacammjýk. Ejk`ciakta, oasa`ifs `gr`oamar c`
fpfrtukjo`o oa prasakt`r ` ustaoas kuastr` prfpfsjmjýk oa sarvjmjfs prfeasjfk`cas.
]`cuo` `takt`iakta
ZQCJ I@T_JKA\
VVVVVVVVVVVVVVVVVVVVVVVVVV
VVVVVVVVVVVVVVVVVVVVVVVV VV
ZQCJ ZA]]AKJ@ I@T_JKA\ DQ]_F]
Garakta oa `uojtfrj`
ALAMQMJFK OA C@ @QOJ_FTJ@
Tfcas y raspfks`djcjo`oas
Taspfks`djcjo`oas
Ojrjgjr, pc`ka`r y frg`kjz`r `mtjvjo`oas p`r` muipcjr mfk cfs fdlatjvfs aspaméejmfs
axpuastfs ak c` pc`ka`mjýk oa c` `uojtfrj` ejk`kmjar`.
Ojrjgjr su aqujpf oa tr`d`lf p`r` qua ra`cjmak uk` `uojtfrj` mfkefria ` c`s pfcétjm`s oa c`
aktjo`o.
Tfcas y raspfks`djcjo`oas
Tfc Fdlatjvf
Taspfks`djcjo`oas
Tfcas y raspfks`djcjo`oas
Tfc Fdlatjvf
Taspfks`djcjo`oas
^TFMAOJIJAK_F] GATAKMJ@
Avjoakmj`r cfs prfmasfs qua sa ra`cjz`rfk p`r` ccav`r ` m`df c` `uojtfrj` oa ast`ofs
Fdlatjvf
ejk`kmjarfs
I`kuac oa rfcas y
Oaejkjr uk pc`k astr`têgjmf. raspfks`djcjo`oas.
Ast`dcamar uk pc`k gakar`c oa c`s Garakta oa
Frg`kjz`mjýk
mfkojmjfkas d`lf c`s mu`cas sa b`rà Frg`kjgr`i` oa c` `uojtfrj`
ac tr`d`lf. aipras` @cpjk` ]. @
.
Ijtjg`r arrfras,
Kfidra oac
jrraguc`rjo`oas y Taspfks`dca Mfktrfc jktarkf
prfmasf
er`uoas
Fdlatjvf oac Ojsað`r c`s pfcétjm`s mfkt`dcas y ejk`kmjar`s p`r` ac oas`rrfccf oa cfs ragjstrfs oa
prfmasf cfs bambfs amfkýijmfs.
@mmjfkas Tjasgfs Jkojm`ofras
Tamfpjc`r c`
jkefri`mjýk
mfkt`dca y
ejk`kmjar`. ^êrojo` oa ofmuiaktfs.
@uxjcj`r oa
Kfidra oac Uarjejm`r cfs bambfs
Taspfks`dca mfkt`djcjo`o y
prfmaojijaktf amfkýijmfs
oa `uojtfrj`
Uarjejm`r c`s fpar`mjfkas gakar`o`s our`kta cfs `ðfs 4>02 y 4>07 `
Fdlatjvf
=0 oa ojmjaidra
At`p` @mtjvjo`oas Ofmuiaktfs Taspfks`dca
Tamjdjr ac
ofmuiaktf oa
frjgak.
^c`kjcc` oa @uxjcj`r
Mc`sjejm`r ac `k`cétjmfs. mfkt`dca
ofmuiaktf ak uk
Oapur`mjýk oa c`
parjfof. ]fpfrtas @uxjcj`r oa
jkefri`mjýk
mfkt`dcas. `uojtfrj`
Mc`sjejm`r cfs
ofmuiaktfs sagük
cfs bambfs.
Mjarra oa muakt`s.
@uxjcj`r
Tagjstrf oa `lustas. mfkt`dca
^rasakt`mjýk oa Bfl` oa tr`d`lf.
s`cofs Ac`dfr`mjýk oac Mfkt`ofr
d`c`kma oa püdcjmf
mfiprfd`mjýk.
Mfkt`ofr püdcjmf
Kfidra oac ^rfyamt`r c` prasakt`mjýk oa
Taspfks`dca y `uxjcj`r oa
prfmaojijaktf jipuastfs
`uojtfrj`
Mfksuct` oa c`
kfri`tjvjo`o
Oj`gkfstjmf @uxjcj`r
vjgakta.
mfkt`dca
Tamfkfmjijaktf
oa c`s p`rtjo`s. Dfrr`ofras, Laea oa
Mfkmcujr sfdra c`s
jkefria. mfkt`djcjo`o
cayas oamratfs y
rasfcumjfkas.
Jkefria oa
muipcjijaktf
Alamut`r cfs tràijtas.
@mt` oa
Muipcjijaktf @uxjcj`r
`utfrjz`mjýk
mfk ac p`gf oa ]agujijaktf oac mfkt`dca
cfs jipuastfs. muipcjijaktf.
@kaxfs mfif
mfiprfd`ktas
oa p`gf
M`rt` oa
Mfkst`kta Jko`g`r sfdra @uxjcj`r
`mtu`cjz`mjýk.
`mtu`cjz`mjýk oa kfri`s vjgaktas. mfkt`dca
c`s kfri`s Laea oa
trjdut`rj`s. Ejmb` oa
Mfktrfc oa m`idjfs. mfkt`djcjo`o
mfktrfc
4>> Fdlatjvfs gcfd`cas oac `uojtfr Taquarjijaktfs oa Mýojgf oa êtjm`
jkoapakojakta y ra`cjz`mjýk oa c`
êtjm`
Asmaptjmjsif
@uojtfré` oa mfkefrijo`o mfk c`s ^rftfmfcf oa `uojtfrj`
prfeasjfk`c
Kfri`s Jktark`mjfk`cas oa Jkstrumtjvf oa `uojtfrj`
Avjoakmj` oa `uojtfré`
@uojtfré`. ^rfpuast` oa `uojtfrj`
Joaktjejm`r rjasgfs
Muipcjr mfk c` KJ@
@mapt`mjýk y
mfktjkujo`o oa c`s I`trjz OFE@
Mfktrfc oa M`cjo`o oa c` @uojtfré` Mýojgf oa êtjm`
44> rac`mjfkas mfk mcjaktas
oa Ast`ofs Ejk`kmjarfs. Mu`orf oa I`kof
@sjgk`mjýk oa aqujpfs
Jktagr`c
` cfs akm`rgfs
^rap`r`mjýk oa c`
ofmuiakt`mjýk
Ofmuiakt`mjýk oa cfs
Eculfgr`i` oa `rmbjvf
4=> Ofmuiakt`mjýk oa @uojtfré`. prfmaojijaktfs y oa c`
D`sa oa o`tfs oa `rmbjvf
avjoakmj`
Mfipjc`mjýk oac
`rmbjvf ejk`c
Asmaptjmjsif
prfeasjfk`c
Joaktjejm`mjýk y
v`cfr`mjýk oa cfs
rjasgfs @mt`
Taspuast`s ` cfs Gr`d`mjýk oac tai`
Taspfks`djcjo`oas oac @uojtfr ak c`
rjasgfs I`trjz oa rjasgf
4?> @uojtfré` oa Ast`ofs Ejk`kmjarfs
mfk raspamtf `c Er`uoa. Av`cu`mjýk oa c` ^rftfmfcf oa `uojtfrj`
avjoakmj` ^c`k oa `idjakta oa
Mfiukjm`mjfkas ` c` mfktrfc
ojrammjýk y ` cfs
raspfks`dcas
Mfiukjm`mjfkas ` c`s
`utfrjo`oas
@c fdtakar
mfkfmjijaktf oa c`
Mfksjoar`mjýk oa c`s Ojspfsjmjfkas Tatrf`cjiakt`mjýk
aktjo`o y oa su aktfrkf
41> Cag`cas y Tagc`iakt`rj`s ak c` ^c`k oa `uojtfrj`
Ac `uojtfr sfcjmjt`rà
@uojtfré` oa Ast`ofs Ejk`kmjarfs. ^rftfmfcf oa `uojtfrj`
i`kjeast`mjfkas
asmrjt`s
Ac `uojtfr oatarijk`rà
sj, sfdra c` d`sa oac
tr`d`lf oa `uojtfré`
ra`cjz`of
Joaktjejm`r uk` f iàs
Mfiukjm`mjýk oa c`s Oaejmjakmj`s ak oaejmjakmj`s ak ac I`trjz OFE@
mfktrfc jktarkf
ac Mfktrfc Jktarkf ` cfs raspfks`dcas Kftjejm`mjýk asmrjt`
451 Mfiukjm`r ` cfs
oac gfdjarkf y ` c` ojrammjýk oa c` Asmrjtf oa rfcas y
Aktjo`o. raspfks`dcas oac
raspfks`djcjo`oas
gfdjarkf oa c` aktjo`o
mfiukjm`rà
fpfrtuk`iakta y `c
kjvac `oamu`of oa
raspfks`djcjo`o oa c`
ojrammjýk
^`rtjmjp`mjýk oa
ijaidrfs mc`va oac
aqujpf oac akm`rgf
@mtjvjo`oas
@mt`
Jkstrumtjvf oa
pracjijk`ras oac
`uojtfrj`
^c`kjejm`mjýk oa c` @uojtfré` oa akm`rgf
=>> @d`mf oa Tagkjar
Ast`ofs Ejk`kmjarfs. @mtjvjo`oas oa
pc`kjejm`mjýk ^c`k ejk`kmjarf
Iêtfof oa
Ofmuiakt`mjýk
asmak`rjfs
Mfksjoar`mjfkas
`ojmjfk`cas ak akm`rgfs
oa `uojtfré` jkjmj`cas
^fcétjm` mfkt`dca
Oatarijk`mjýk oa c`
Jipfrt`kmj` rac`tjv` f i`tarj`cjo`o jipfrt`kmj` rac`tjv` ^rftfmfcf oa
`uojtfr`
=4> ak c` pc`kjejm`mjýk y alamumjýk oa c`
@uojtfré`. Tavjsjýk ` iaojo` qua Jkojm`ofras oa
c` `uojtfré` `v`kz`
muipcjijaktf oa
Ofmuiakt`mjýk
ofmuiaktfs
@muiuc`mjýk oa
jkmfrrammjfkas
joaktjejm`o`s
Mfksjoar`mjýk oa c`s
jkmfrrammjfkas
Av`cu`mjýk oa c`s jkmfrrammjfkas joaktjejm`o`s Kftjejm`mjýk asmrjt`
?1> joaktjejm`o`s our`kta c` ra`cjz`mjýk oa Mfiukjm`mjýk y oa c`s
c` `uojtfrj`. mfrrammjýk jkmfrrammjfkas
Av`cu`mjýk oa c`s
jkmfrrammjfkas
I`kjeast`mjfkas
asmrjt`s
Ofmuiakt`mjýk
Avjoakmj` oa `uojtfré`
@mt`s
1>> Avjoakmj` ak c` `uojtfrj`. Jkefrias oa `uojtfrj`
Kft`s axpcjm`tjv`s
^ruad`s oa c` avjoakmj`
Gr`d`mjfkas
oa `uojtfré`
Efri`mjýk oa cfs
Efri`mjýk oa c` fpjkjýk y aijsjýk ast`ofs ejk`kmjarfs ^fcétjm`s mfkt`dcas
7>> oac jkefria oa `uojtfré` sfdra cfs Jkefria oa `uojtfrj` Jkefria oa oamjsjýk y
ast`ofs ejk`kmjarfs. Jkefria oa cfs ast`ofs kft`s axpcjm`tjv`s
ejk`kmjarfs
Jkefri`mjýk mfip`r`tjv` ” Mjer`s ^rfmaojijaktfs oa
mfrraspfkojaktas oa parjfofs ^rftfmfcf oa `uojtfrj`
70> `uojtfrj`
`ktarjfras y ast`ofs ejk`kmjarfs Kft`s oac `uojtfr
Jkefrias oa `uojtfrj`
mfip`r`tjvfs.
Ax`iak oa ftr`
jkefri`mjýk
Taspfks`djcjo`o oac `uojtfr mfk @d`mf oa Tagkjar
Jkmfkgruakmj`s
raspamtf ` ftr` jkefri`mjýk jkmcujo` Jkefria oa
74> ak cfs ofmuiaktfs qua mfktjaka cfs
i`tarj`cas
Jkmfrrammjfkas oasjgu`co`oas
ast`ofs ejk`kmjarfs `uojt`ofs. i`tarj`cas ak c`
oasmrjpmjýk oa uk bambf
_jtucf
Ak ij fpjkjýk, cfs ast`ofs ejk`kmjarfs `oluktfs oa c` aktjo`o b`k sjof prap`r`ofs, ak tfofs
cfs `spamtfs i`tarj`cas, oa mfkefrijo`o mfk ac `kaxf K¾ 4 oac Oamratf 4?4> oa 4>01 y sus
ifojejm`tfrjfs, qua jkmfrpfr`k c`s Kfri`s Jktark`mjfk`cas oa Jkefri`mjýk Ejk`kmjar`.
ZF, ZQCJ ZA]]AKJ@ I@_JKA\ DQ]_F] AIJ_J QK@ F^JKJFK E@UFT@DCA
Ftr`s raspfks`djcjo`oas oa jkefri`mjýk
ZQCJ I@T_JKA\
ZQCJ ZA]]AKJ@ I@T_JKA\ DQ]_F]
Garakta oa `uojtfrj`
Eamb` oac ojmt`iak oac `uojtfr