The statutory audit is part of a series of audits, is taken as a starting point or first legal precedent article 562 of the Code of the State land trade of Panama; in Colombia it comes from the law ce 58, 1931 and consolidated with the Law 145 of 1960, its main objectives are framed in article 7 paragraph 3 of Act 43 of 1990 and articles 207, 208 and 209 of the Commercial Code concludes as monitoring, analysis, monitoring, inspection and issuance of certificates and reports on the financial statements of an economic entity, research methodology and mixed type will be developed using the descriptive method that allows the evaluation of particular situations by means of a comparative study of this research it is to achieve establish the main causes of the statutory audit in Colombia; for which three key objectives will be to analyze the situation of the statutory audit, describing the effects of the adoption of International Standards on Auditing (ISA) in the Statutory Auditor and analyze their application context and regulatory framework is developed.