Reflexiones sobre la organización interna y del trabajo de los auditores de cuentas y de las sociedades de auditoría, a la luz del REGLAMENTO que desarrolla la Ley de Auditoría de Cuentas.

The article focuses on reflections on the internal organization and work of the auditors of accounts and companies audit. It mentions changes in the Regulation that develops the Law on Auditing of Accounts (RLAC) in the field of internal organization and work and documentation and archiving of documentation, proportionality or scalability and separate development for EIPs. It also mentions strict Internal Quality Control System of the auditors of accounts and companies audit (SCCI).