Assessment of human capital in the development of the audit order: an analysis from the international standards of quality control

• Autor(a) principal: Hernandez Aros, Ludivia
• Data de Publicação: 2017
• Outros Autores: Pórtela, Fernando Gutiérrez, Parra Hernández, Luis Eduardo, Mayolo Bonilla, Martha Lucia
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/447
• topic: Human capital; valuation of human capital; audit; NICC; Capital humano; valoración del capital humano; auditoria; NICC

With the development of the article, the aim is to assess the human capital in the development of the audit commission from the international standards of quality control, for which the following methodology was taken into account, mainly we inquired about the theories of intellectual capital and its components , later on, we deepened on the human capital, to later establish the relationship of the human capital with the International Norms of Control of Quality-NICC-. It was obtained that the valuation of the human capital in the development of an audit, is obtained from a series of indicators, which relate the qualities of the employees with the situation of an entity, it should be noted that said evaluation is of a subjective nature, but It helps to have knowledge about the level of human capital that is counted at the time of making an order.