Considering these changes is mandatory as of this year for audits of annual financial statements as of December 31, 2023, and for interim financial statements presented as of the 30th of this month.
Partners of CCL Auditores Consultores, Carolina Caro and Carlos Barahona, discussed in Diario Financiero the new requirements in the Generally Accepted Auditing Standards (NAGAS) in Chile, particularly their impact on those responsible for corporate governance within audited entities.
