TY - THES 
TI - Participación del contador público como perito, investigador o experto, en las etapas del Sistema Penal Acusatorio en Colombia
AU - Mendoza Parra, Lina María
AB - The Public Accountant can act as a Forensic Auditor in the Colombian Criminal Accusatory System; The forensic auditor is responsible for conducting, through special techniques and procedures, an investigation in which he carries out an audit, makes up work papers, finds findings and concludes with an opinion, which must be presented and explained, in a clear and concise way, in court in the trial phase. This is a tool for the concept of the judge. It is important to be clear about the participation of the Forensic Auditor both in public and private sectors. In the first one he is always part of the defense team of the alleged victim, in the second he would be working in the accused's team, who in turn could be named as accused or accused depending on the stage of the Accusatory Criminal System in which they are.
DA - 2018
KW - Competencias del contador público
KW - Competencias del contador público
PB - Universidad Pedagógica y Tecnológica de Colombia
UR - https://repositorio.uptc.edu.co/handle/001/2757
ER -