The Accountants are called to be innovators and transformers of the financial information taking into account the changes that are presented every day by the technological transformation, in Colombia the goods and services undergo a process of obsolescence by the diversity of modal tendencies and the technological applications that Oblige companies to improve their production processes and be more and more influential in market participation.This research establishes the role played by the Public Accountant and the Auditor in the face of professional ethics and the level of assurance required by global trends and their view of the deterioration of assets and financial resources used for production and manufacturing of products or for the provision of a service.