Responsabilidad del auditor de estados contables en Argentina al 2021

La responsabilidad del auditor de estados contables en Argentina hasta el 2021 implica una serie de obligaciones que en caso de incumplimiento afectaría su buen nombre y el de la profesión. A su vez, esto conlleva una serie de sanciones que se mencionan a lo largo del trabajo perjudicándolo, no solo económicamente sino que incluso podría hasta llegar a perder su libertad. Es por esto que es de gran interés para el profesional conocer debidamente antes de ejecutar su tarea. Lo que se busca en el presente trabajo es proporcionar a los lectores un conocimiento al respecto en cuanto a la actuación profesional, técnica y ética, aclarando que hacer una auditoria no es firmar los estados contables, sino que es emitir una opinión sobre la razonabilidad de los mismos, considerando las consecuencias de su mala actuación. Al momento de protegerse de falsas acusaciones o desprenderse de causas ajenas, el contador debe llevar papeles de trabajo claros, precisos, completos, concisos, de modo tal que quede demostrado que el mismo actuó con la diligencia acorde a la tarea realizada. Como se plantea a lo largo del trabajo, esto no es solo una cuestión teórica ya que en la realidad existen diversos casos en los que la responsabilidad del auditor se ha visto involucrado. Para la realización de este trabajo hemos profundizado lo estudiado a lo largo del cursado de la materia “Auditoria" consultando la bibliografía mencionada.Fil: Bravo, Julieta Laura. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Cáceres Cerini, Nicolás. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Morchio Giol, Federica. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Vergara, Julieta Agustina. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

A ten-year geographic data set on the occurrence and abundance of macroinvertebrates in the River Po basin (Italy)

Rivers serve many societal functions and are one of the most intensively human influenced ecosystems worldwide, and, due to their importance, are included under the monitoring programs of the Water Framework Directive across Europe. Macroinvertebrates play an important role when monitoring running waters for the assessment of their environmental quality due to their reliability as bioindicators and utility in long-term studies. Macroinvertebrates do not constitute a systematic unit but they are formed by a set of different taxa, grouped according to taxonomic ranks, size and habitat preferences. They represent the base of the aquatic food chain, serving as a food source for amphibians, birds, reptiles, fish and humans, and contributing in the organic matter processing. Despite the large amount of data collected on Italian river macroinvertebrates and the increased interest in the study of this group, only few data are available for research scientist and managers. In this paper, we collected and homogenized knowledge on the presence, distribution and abundances of macroinvertebrates taxa inhabiting the River Po catchment (Northern Italy) in the last decade. The data set includes 130,727 records collected between 2007 and 2018 including 143 taxa of macroinvertebrates, mostly identified at family rank level. Moreover, the data set provides information on the geographic distribution of these families and their abundance by sub-catchment, altitude, meso- and micro-habitat.

A ten-year geographic data set on the occurrence and abundance of macroinvertebrates in the River Po basin (Italy)

Rivers serve many societal functions and are one of the most intensively human influenced ecosystems worldwide, and, due to their importance, are included under the monitoring programs of the Water Framework Directive across Europe. Macroinvertebrates play an important role when monitoring running waters for the assessment of their environmental quality due to their reliability as bioindicators and utility in long-term studies. Macroinvertebrates do not constitute a systematic unit but they are formed by a set of different taxa, grouped according to taxonomic ranks, size and habitat preferences. They represent the base of the aquatic food chain, serving as a food source for amphibians, birds, reptiles, fish and humans, and contributing in the organic matter processing. Despite the large amount of data collected on Italian river macroinvertebrates and the increased interest in the study of this group, only few data are available for research scientist and managers. In this paper, we collected and homogenized knowledge on the presence, distribution and abundances of macroinvertebrates taxa inhabiting the River Po catchment (Northern Italy) in the last decade. The data set includes 130,727 records collected between 2007 and 2018 including 143 taxa of macroinvertebrates, mostly identified at family rank level. Moreover, the data set provides information on the geographic distribution of these families and their abundance by sub-catchment, altitude, meso- and micro-habitat.