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Today more than ever, the audit quality control review is of fundamental importance. Such is the case that the strategy of the International Auditing and Assurance Standards Board (IAASB) for 2020-2023, and its work plan for 2020-2021, establish as one of its objectives that the International Standards constitute the basis for the development of the assignments, in a high-quality framework. In this regard, the objective of the investigation is to analyze, in detail, the activities of the quality control reviewer, in order to propose the criteria that allow determining the most opportune moments, at each stage of the audit, in which they should be applied review procedures; this is a fundamental aspect that will contribute to the quality of the assignments, so these criteria would be periodically reviewed through future research. The research is of an applied type and descriptive level, whose methodology considers as population 20 Peruvian audit firms of the 2022 ranking of the prestigious Leaders League agency, considering a non-probabilistic sample of 7 firms, in which a survey was applied, confirming the aforementioned proposed criteria, as well as their impact on the quality of the order. [ABSTRACT FROM AUTHOR]

En nuestro ordenamiento jurídico, el derecho de autor brinda protección a las fotografías cuando son originales y, por tener tal característica, son consideradas obras fotográficas. Sin embargo, las autoridades no han brindado alcances suficientes de lo que una fotografía requiere para ser considerada original. Ante ello, el presente artículo evalúa las carencias de nuestras normas a este respecto. Se busca determinar qué legislación extranjera brinda un mejor referente, así como analizar las distintas posturas que la doctrina y la jurisprudencia brindan respecto al concepto de originalidad, con el fin de determinar criterios concretos respecto a la calificación de si una fotografía es o no original y, por lo tanto, protegible por el derecho de autor e incluso proponer un cambio en nuestra actual legislación sobre la materia.

In our legal system, Copyright Law confers protection to authentic photographies and due to this feature, they are considered photographic works. Nevertheless, authorities have not given enough information of what a photography requires to be considered authentic. On account of this, the shortcomings of our related rules are evaluated to determine which foreign legislation gives a better referent, and to analyze the different views given to the authenticity concept by doctrine and case law. All of this with the purpose of determining specific criteria to qualify a photography as authentic and protected by Copyright Law, and proposing changes in our current legislation on the matter. [ABSTRACT FROM AUTHOR]