Analysis of the regulatory risks in the accounting information of the SMEs of Villavicencio according to the international auditing standards in Colombia.

Abstract

This research, conducted in 204 SMEs of commerce and services in Villavicencio, Colombia, focused on characterizing the regulatory risks of accounting information according to the International Auditing Standards. Using a quantitative, descriptive and non-experimental methodology, with stratified sampling, data selection and characterization forms were used. The results show that, despite regulatory differences and lack of preparation, SMEs should perform continuous analysis of accounting risks without relying solely on an internal control system. Early identification of risks is key to the reliability of accounting information, helping SMEs to face regulatory challenges and improve their sustainability and transparency.