
Auditoría Financiera
Es el examen de información financiera realizado por una tercera persona distinta de la que la preparó, con la intención de establecer su razonabilidad.
') no-repeat center / 30px 24px transparent; border:0; cursor:pointer; margin:auto; padding:0; width:64px; height:64px; } [data-tadevel-template="web/frame-nav"].top-nav .top-nav-left-bar{ position:absolute; left:0; top:0; bottom:0; display:flex; align-items:center; } [data-tadevel-template="web/frame-nav"].top-nav .top-nav-right-bar{ position:absolute; right:0; top:0; bottom:0; display:none; } [data-tadevel-template="web/frame-nav"].top-nav .center-bar{ position:absolute; top:0; right:64px; bottom:0; left:64px; text-align:center; } [data-tadevel-template="web/frame-nav"].top-nav .center-bar a{ display:block; height:100%; } [data-tadevel-template="web/frame-nav"].top-nav .center-bar a .logo{ position:absolute; top:0px; right:0px; bottom:0px; left:0px; margin:auto; --object-fit:contain; } @media (prefers-color-scheme: dark){ body[data-dark-available] [data-tadevel-template="web/frame-nav"].top-nav{ background-color:black; color:var(--primary-text-color); } body[data-dark-available] [data-tadevel-template="web/frame-nav"].top-nav .hamburger{ filter:contrast(0) brightness(2); } } @media print{ [data-tadevel-template="web/frame-nav"].top-nav .top-nav-left-bar, [data-tadevel-template="web/frame-nav"].top-nav .top-nav-right-bar{ display:none; } } [data-tadevel-template="web/frame-nav"].nav-hidden{ transform:translateY(-100%) translateY(-4px); } *{ box-sizing:border-box; } body{ --primary-background-color:#ffffff; --primary-text-color:#212121; --secondary-background-color:#eeeeee; --secondary-text-color:#6c6c6c; --primary-safe30-color:#151C2F; --primary-safe45-color:#151C2F; --primary-safe71-color:#151C2F; --accent-safe30-color:#448193; --accent-safe45-color:#427E8F; --accent-safe71-color:#315D6A; word-wrap:break-word; background-color:var(--primary-background-color); color:var(--primary-text-color); --spacing-horizontal:12px; --primary-color:#151c2f; --primary-contrast-color:#ffffff; --accent-color:#448193; --accent-contrast-color:#ffffff; --error-color:#dd2c00; } @media (min-width: 768px){ body{ --spacing-horizontal:16px; } } @media (prefers-color-scheme: dark){ body[data-dark-available]{ --primary-background-color:#212121; --primary-text-color:#ffffff; --secondary-background-color:black; --secondary-text-color:#acacac; --primary-safe30-color:#000000; --primary-safe45-color:#000000; --primary-safe71-color:#000000; --accent-safe30-color:#448193; --accent-safe45-color:#4D92A6; --accent-safe71-color:#61B9D3; } } body{ margin:0; --object-fit:contain; --object-position:center; } a, a:hover, a:active{ text-decoration:inherit; color:inherit; } img{ object-fit:var(--object-fit); object-position:var(--object-position); } img.emoji{ height:1em; width:1em; margin:0 0.05em 0 0.1em; vertical-align:-0.1em; } img[lazy-src]:not([alt=""]), img[lazy-srcset]:not([alt=""]), source[lazy-src] + img:not([alt=""]), source[lazy-srcset] + img:not([alt=""]){ opacity:0; } amp-img .amp-active{ display:none; } iframe[id^="google_ads_iframe_"]{ display:block; margin:auto; } .spacing-padding{ padding:8px; } .spacing-margin{ margin:8px; } .padding{ padding-left:12px; padding-right:12px; } @media (min-width: 768px){ .padding{ padding-left:16px; padding-right:16px; } } .row{ margin-left:calc(-1 * var(--spacing-horizontal)); margin-right:calc(-1 * var(--spacing-horizontal)); } .singleline{ text-overflow:ellipsis; white-space:nowrap; overflow:hidden; } .flex{ display:flex; } @media (max-width: 767px){ .if-nsm{ display:none; } } @media (min-width: 768px){ .if-sm{ display:none; } } .centered-content{ text-align:center; } .centered-content > div{ display:block !important; margin:auto !important; text-align:center; } @media (min-width: 768px){ .page-content{ border-left:1px solid #eee; border-right:1px solid #eee; } } @media (prefers-color-scheme: dark){ html[data-dark-available] .page-content{ border-color:black; } } .columns{ position:relative; margin-left:calc(-1 * var(--spacing-horizontal)); margin-right:calc(-1 * var(--spacing-horizontal)); } .columns .column-main{ padding:16px var(--spacing-horizontal) 0; margin:0; } @media (min-width: 970px){ .columns .column-main{ width:calc(100% - 300px - var(--spacing-horizontal) - var(--spacing-horizontal)); } } .columns .column-aux{ padding:16px var(--spacing-horizontal) 0; } .columns .column-aux > *{ margin-bottom:16px; } @media (min-width: 970px){ .columns .column-aux{ width:300px; box-sizing:content-box; } } @media (min-width: 970px){ .columns{ display:flex; } .columns > *{ flex-shrink:0; } } .container{ padding-left:12px; padding-right:12px; position:relative; margin:auto; } @media (min-width: 768px){ .container{ padding-left:16px; padding-right:16px; } } @media (min-width: 1024px){ .container{ width:calc(970px + 16px + 16px); } } title-header, .title-header{ display:block; text-transform:uppercase; font-weight:600; font-size:28px; line-height:1.8; } .photo{ padding-bottom:56.25%; position:relative; background-size:cover; background-position:center; } #frame-content > .frame-separator{ height:8px; background-color:var(--secondary-background-color); } #frame-content > .frame-loading::before{ display:block; content:'Cargando contenido...'; text-align:center; padding:64px 64px 512px; color:var(--secondary-text-color); text-transform:uppercase; font-size:16px; } share-button-set{ opacity:0; transition:opacity 0.2s ease-in; } body:not([my-unresolved]) share-button-set{ opacity:1; } view-offline{ padding:8px 16px; background:#d32f2f; color:white; text-transform:uppercase; font-size:14px; font-weight:bold; text-align:center; box-shadow:0 2px 4px grey; display:none; } body.offline view-offline{ display:block; } body.debugging [data-tadevel-template]{ border:4px solid blue; } body.debugging [data-tadevel-template] .hint{ position:absolute; top:0; left:0; color:blue; text-transform:uppercase; font-weight:bold; background:white; font-size:12px; } x-carousel{ position:relative; display:block; } x-carousel .x-carousel-content{ width:100%; display:flex; flex-direction:row; -ms-scroll-snap-type:x mandatory; scroll-snap-type:x mandatory; overflow-x:scroll; overflow-y:hidden; padding-bottom:4px; } x-carousel .x-carousel-content::-webkit-scrollbar{ width:2px; height:2px; } x-carousel .x-carousel-content::-webkit-scrollbar-track{ background:rgba(0, 0, 0, 0.1); } x-carousel .x-carousel-content::-webkit-scrollbar-thumb{ background:rgba(0, 0, 0, 0.5); } x-carousel .x-carousel-content > *{ flex-shrink:0; scroll-snap-align:start; } #onesignal-popover-container{ z-index:3 !important; } view-firebase-prompt, view-install-prompt{ will-change:transform; top:initial; bottom:0; transition:transform 0.2s ease-in; transform:translateY(100%); filter:none; } view-firebase-prompt[shown], view-install-prompt[shown]{ filter:drop-shadow(0px 2px 4px #00000088); transform:translateY(0); } @media (min-width: 768px){ view-firebase-prompt, view-install-prompt{ top:0; bottom:initial; transform:translateY(-100%); } view-firebase-prompt[shown], view-install-prompt[shown]{ filter:drop-shadow(0px -2px 4px #00000088); transform:translateY(0); } } [data-tadevel-template="web/toolbar-wrapper"]{ z-index:3; position:fixed; bottom:0; margin:auto; left:0; right:0; background:white; width:100%; filter:drop-shadow(2px 4px 6px black); color:#333; transition:transform 0.2s ease-in; } [data-tadevel-template="web/toolbar-wrapper"] > #view-toolbar-wrapper-content{ position:absolute; top:100%; width:100%; background:white; } [data-tadevel-template="web/toolbar-wrapper"] view-toolbar{ display:block; min-height:48px; } @media (min-width: 768px){ [data-tadevel-template="web/toolbar-wrapper"]{ width:-moz-fit-content; width:fit-content; min-width:480px; } } [data-tadevel-template="web/article"] .article-body p.aside{ display:inline-block; font-style:italic; font-weight:bold; text-align:center; padding:32px; font-size:1.5em; color:#151c2f; border:solid #ff6238; border-width:0 6px 6px 0; } @media (min-width: 768px){ [data-tadevel-template="web/article"] .article-body figure{ clear:both; } [data-tadevel-template="web/article"] .article-body p.aside{ float:left; margin:8px 16px 8px -48px; max-width:360px; } } [data-tadevel-template="web/article"] .article-header{ line-height:1.3; padding:16px 0; color:#343d66; } [data-tadevel-template="web/article"] .article-header .article-kicker{ color:#a74244; } [data-tadevel-template="web/article"] .article-kicker{ text-transform:uppercase; font-style:italic; font-weight:bold; font-size:15px; margin:8px 0; } [data-tadevel-template="web/article"] .article-title{ font-size:30px; margin:8px 0; font-weight:bold; } [data-tadevel-template="web/article"] .article-deck{ font-size:20px; margin:8px 0; font-weight:bold; } [data-tadevel-template="web/article"] share-button .wrapper{ background-color:transparent !important; } [data-tadevel-template="web/article"] share-button .wrapper iron-icon{ fill:#343d66; padding:6px; } @media (min-width: 1024px){ [data-tadevel-template="web/article"] .article-title{ font-size:40px; } [data-tadevel-template="web/article"] .article-deck{ font-size:26px; } [data-tadevel-template="web/article"] .article-date{ font-size:15px; } } @media (min-width: 1024px){ [data-tadevel-template="web/article"] .columns .column-main{ padding-right:128px; } [data-tadevel-template="web/article"] .columns .column-aux{ border:none; } } [data-tadevel-template="web/frame-body"]{ } body[data-tadevel-template="web/frame-body"]{ font-family:Sans-Serif; --special-font:'open sans', Sans-Serif; } body[data-tadevel-template="web/frame-body"][data-child-template="web/front"]{ background:#f9f9f9; } [data-tadevel-template="web/frame-body"] .hidden{ display:none; } @media (min-width: 768px){ [data-tadevel-template="web/frame-body"] .page-content{ border:none; } } @media (min-width: 1280px){ [data-tadevel-template="web/frame-body"] .container{ width:1280px; } } [data-tadevel-template="web/frame-body"] title-header{ display:block; font-weight:600; font-size:28px; line-height:1.4; font-family:Sans-Serif; font-display:swap; color:#343d66; margin:16px 0; text-transform:initial; } [data-tadevel-template="web/frame-body"] share-button{ margin-right:4px; } [data-tadevel-template="web/frame-body"] share-button .wrapper{ border-radius:50%; } [data-tadevel-template="web/frame-body"] app-drawer{ text-align:left; } @media print{ [data-tadevel-template="web/frame-body"]{ padding-top:0; } [data-tadevel-template="web/frame-body"] view-gallery, [data-tadevel-template="web/frame-body"] share-button-set{ display:none !important; } [data-tadevel-template="web/frame-body"] .top-nav{ position:relative; } [data-tadevel-template="web/frame-body"] view-foo{ display:none; } [data-tadevel-template="web/frame-body"] frame-pages > *{ display:none; } [data-tadevel-template="web/frame-body"] frame-pages > :first-child{ display:block; } [data-tadevel-template="web/frame-body"] x-multimedia-raw img{ max-height:300px; object-fit:contain; } } [data-tadevel-template="web/frame-body"] .ad-container{ background:var(--secondary-background-color); color:var(--primary-text-color); margin-top:16px; margin-bottom:16px; display:flex; align-items:center; justify-content:center; padding:16px 0px; box-sizing:content-box; position:relative; width:100% !important; } [data-tadevel-template="web/frame-body"] .ad-container::before{ content:'Publicidad'; font-size:10px; position:absolute; top:0; left:0; right:0; text-align:center; } [data-tadevel-template="web/frame-body"] .ad-container-plain{ margin-top:16px; margin-bottom:16px; display:flex; align-items:center; justify-content:center; } [data-tadevel-template="web/frame-body"] .block-4d{ display:flex; justify-content:center; width:100% !important; height:auto !important; background:#f0f0f0; padding:16px 0; box-sizing:content-box; margin-top:32px !important; margin-bottom:32px !important; } [data-tadevel-template="web/frame-body"] .block-4d::before{ content:'Publicidad'; position:absolute; top:0; font-size:10px; color:#747474; } [data-tadevel-template="web/frame-menu"].menu-nav{ z-index:1; background:#efefef; color:#343d66; box-shadow:0 0 2px grey; text-transform:uppercase; font-size:17px; line-height:48px; font-family:'Roboto Condensed'; } [data-tadevel-template="web/frame-menu"].menu-nav ul li{ margin:0; } [data-tadevel-template="web/frame-menu"].menu-nav ul li a{ display:block; height:48px; padding:0 8px; } @media (min-width: 768px){ [data-tadevel-template="web/frame-menu"].menu-nav{ display:block !important; } [data-tadevel-template="web/frame-menu"].menu-nav ul{ white-space:nowrap; } } body[data-immersive] [data-tadevel-template="web/frame-menu"].menu-nav{ display:none !important; } [data-tadevel-template="web/frame-nav"].top-nav{ transition:all 0.2s ease-in; } [data-tadevel-template="web/frame-nav"].top-nav .icon{ transition:all 0.2s ease-in; opacity:0; } [data-tadevel-template="web/frame-nav"].top-nav .logo:not(.icon){ transition:all 0.2s ease-in; opacity:1; } [data-tadevel-template="web/frame-nav"].top-nav .logo{ width:auto; max-height:48px; } [data-tadevel-template="web/frame-nav"].top-nav .center-bar{ pointer-events:none; } [data-tadevel-template="web/frame-nav"].top-nav .center-bar a{ pointer-events:all; display:initial; } [data-tadevel-template="web/frame-nav"].top-nav.floating .icon{ opacity:1; } [data-tadevel-template="web/frame-nav"].top-nav.floating .logo:not(.icon){ opacity:0; } @media (min-width: 768px){ [data-tadevel-template="web/frame-nav"].top-nav .logo{ max-height:48px; } [data-tadevel-template="web/frame-nav"].top-nav:not(.floating){ height:96px; } [data-tadevel-template="web/frame-nav"].top-nav:not(.floating) .logo{ max-height:80px; } [data-tadevel-template="web/frame-nav"].top-nav .top-nav-right-bar{ display:flex; align-items:center; } }
Es el examen de información financiera realizado por una tercera persona distinta de la que la preparó, con la intención de establecer su razonabilidad.