Hybrid fund – What is it, definition and concept

A hybrid fund, within the types of existing investment funds, stands out in particular because the acquisition of the instruments that make it up pursues the objective of diversification. In other words, a hybrid fund is a type of fund dedicated to investing in several financial assets simultaneously. Its main purpose is diversification, which is … Leer más

Audit procedures | Economipedia

Audit procedures are the set of actions used by an auditor in order to analyze an organization and formally draw a conclusion. Audit procedures, in other words, are a series of activities that are performed to evaluate an entity. This, to then deliver a report with various observations. Depending on the type of audit performed, … Leer más

Generally Accepted Auditing Standards (NAGAS)

The Generally Accepted Auditing Standards (NAGAS) are the principles and requirements formally taken into account when performing audit tasks. That is, within the scope of the audit, the NAGAS respond to the indications and principles that govern the behavior of all professional auditors. When undertaking audit processes, there are a series of methodological lines to … Leer más