Understanding that we are in a revolutionarily variable environment, in such a way that demands new processes adaptable to the needs that companies have in search of the internationalization of their products and services, and in turn the implementation of new practices in the accounting of their movements Financial, and the adequacy of the use of the PUC to the knowledge of the business, we know that globalization has impacted on accounting information through the opening of the economy, which brings with it implementation of IFRS, and now we will see the need to audit them as Any process that requires checkpoints to prevent fraud, thus giving rise to International Auditing Standards. The implementation of these rules in legally constituted organizations will have an impact within the entity, and through this monograph will seek to analyze and translate it, showing the reader a more accurate picture of what you will find when carrying out your application.