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

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

Valoración del capital humano en el desarrollo del encargo de auditoria: un análisis desde las normas internacionales de control de calidad

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.Con el desarrollo del artículo se pretende valorar el capital humano en el desarrollo del encargo de auditoria desde las normas internacionales de control de calidad, para lo cual se tuvo en cuenta la siguiente metodología, principalmente se indago sobre las teorías del capital intelectual y sus componentes, posteriormente se profundizo sobre el capital humano, para después establecer la relación del capital humano con las Normas Internacionales de Control de Calidad-NICC-. Se obtuvo que la valoración del capital humano en el desarrollo de una auditoria, se obtiene a partir de una serie de indicadores, los cuales relacionan cualidades de los empleados con la situación de un ente, cabe anotar que dicha valoración es de carácter subjetivo, pero ayuda a tener conocimiento sobre el nivel del capital humano con el cual se cuenta a la hora de realizar un encargo