Etica Del Contador Mery

7/24/2019 Etica Del Contador Mery

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Ao de la de la Diversificacin y del Fortalecimiento de la Educacin

UNIVERSIDAD PRIVADA JOSE CARLOS MARIATEGUICARRERA PROFESIONAL DE CONTABILIDAD

CURSO:INTRODUCCION A LAS CIENCIAS JURIDICAS

TEMA:RESPONSABILIDAD JURIDICA

ALUMNO:

MERY LUZ CASTILLO CENTELLA

DOCENTE:Mgtr SIMON MARIO MONROY PACHA

II SEMESTRE

PUNO OCTUBRE, 201

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RESPONSABILIDAD JURIDICA

DEDICATORIA

PRIMERAMENTE A DIOS POR HABERME PERMITIDO LLEGAR HASTA AQU POR HABERME

DADO SALUD, BIENESTAR PARA SEGUIR ADELANTE DA A DA PARA LOGRAR MIS

OBJETIVOS, ADEMS DE SU INFINITA BONDAD Y AMOR.

A MI PADRE POR HABERME APOYADO EN TODO MOMENTO, POR SUS CONSEJOS, SUS

VALORES, POR LA MOTIVACIN CONSTANTE QUE ME HA PERMITIDO SER UNA PERSONA

DE BIEN, PERO MS QUE NADA, POR SU AMOR.

POR LOS EJEMPLOS DE PERSEVERANCIA Y CONSTANCIA QUE LO CARACTERIZAN Y

QUE ME HA INFUNDADO SIEMPRE, POR EL VALOR MOSTRADO PARA SALIR ADELANTE Y

POR SU AMOR. A MIS HIJOS POR SER EL EJEMPLO A SEGUIR EN LA CUAL APREND A

SEGUIR EN CIERTOS MOMENTOS DIFCILES A NO RENDIRME NUNCA.

A MI DOCENTE POR SU GRAN APOYO Y MOTIVACIN PARA LA CULMINACIN DE

NUESTROS ESTUDIOS PROFESIONALES, POR SU APOYO OFRECIDO EN ESTE TRABAJO,

POR HABERME TRANSMITIDO LOS CONOCIMIENTOS OBTENIDOS Y HABERME LLEVADO

PAS A PASO EN EL APRENDIZAJE.

INTRODUCCIN

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MARCO TEORICO

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LA RESPONSABILIDAD JURDICA

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E" Co'-do# P12"&*o 'o )od#6 /*%# d%*"#*&o'%! )12"&*! %' *o'-# d% "&'!-&-+*&5', '& )#-&*&)# d% *-o! +% !%' "%!&7o! " )#o$%!&5'.

E" Co'-do# P12"&*o 'o )od#6 %=)#%!# !+ o)&'&5' !o2#% !+! &'$o#(%!

$&''*&%#o!, d&*-6(%'%!, d%*"#*&o'%! 8+#d!, %-*., #%$#%'ddo! *o' !+ $(.

No )od#6 #%-%'%# &'$o#(*&5' d% !+! *"&%'-%! !%' "&2#o! o do*+(%'-*&o'%!, !%

*+" $+%#% " *+!, )o# -#-#!% d% +' )#o)&*&5' &'d%2&d.

E" Co'-do# P12"&*o -&%'% " o2"&3*&5' d% 3+#d# %" !%*#%-o )#o$%!&o'", %!

d%*, %" d% 'o #%7%"# )o# '&'31' (o-&7o "o! /%*/o!, d-o! o **+'!-'*&! d%

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11/30

"o! +% -%'3 *o'o*&(&%'-o %' %" %8%#*&*&o d% !+ )#o$%!&5', %=*%)-o )o# "!

&'$o#(*&o'%! +% o2"&3' "! d&!)o!&*&o'%! "%3"%!.

T()o*o )od#6 2%'%$&*!% /*&%'do +!o d% " &'$o#(*&5' +% o2-%'3 %' %"

%8%#*&*&o d% " )#o$%!&5' '& )od#6 d&7+"3# o-#! )%#!o'! *o' %" (&!(o $&': 'o

)od#6 #%7%"# d-o! +% &d%'-&$&+%' "! )%#!o'! o '%3o*&o! (%'o! +% !%

"% +-o#&*%.

E" Co'-do# P12"&*o %' %" d%!%()%4o d% !+ $+'*&5' d%2% ('-%'%#

&'d%)%'d%'*& d% *#&-%#&o, 'o d%86'do!% ""%7# )o# !%'-&(&%'-o!, '&

!+!*%)-&2&"&dd%! o$#%*&%'do !9 %" (0o# 3#do d% o28%-&7&dd % &()#*&"&dd

do'd% !% d%!%()%4% 2!6'do!% %' /%*/o! d%2&d(%'-% *o()#o22"%! %'

)"&**&5' d% "o! )#&'*&)&o! 0 "! 'o#(! *o'-2"%! d% *o'-2&"&dd 0 d% +d&-o#&

0 -(2&' "! -*'&*! *o'-2"%! )#o2d! )o# " )#o$%!&5' %' "o! *o'3#%!o!

'*&o'"%! % &'-%#'*&o'"%!.

E" Co'-do# P12"&*o d%2% -%'%# )#%!%'-% +% !+ *-+*&5' )#o$%!&o'" *o'd+*%

-o(# d%*&!&o'%! +% #%)%#*+-%' /*& -%#*%#o!, )o# "o +% " %(&- !+!

o)&'&o'%! d%2% /*%#"o *o' &'d%)%'d%'*& d% *#&-%#&o.

E' *+'-o " #%"*&5' %'-#% *o"%3! %" Co'-do# P12"&*o )od#6 !o*!% *o'

o-#o! *o"%3! )# %" %8%#*&*&o )#o$%!&o'", d% *+%#do "o! d&!)o!&-&7o! 7&3%'-%!:

'o )+d&%'do !%# !o*&o d% (6! d% +' So*&%dd d% Co'-do#%! P12"&*o!.

E" Co'-do# P12"&*o d%2%#6 2!-%'%#!% d% /*%# 8+&*&o!, d% %(&- o)&'&o'%! o

*o(%'-#&o! !o2#% " &'-%#7%'*&5' )#o$%!&o'" d% o-#o *o"%3.

E' "! !o*&%dd%! d% )#o$%!&o'"%! !5"o )od#6' !+!*#&2 o #%$#%'d# &'$o#(%! 0

%!-do! $&''*&%#o! +&%'%! )o!%%' -9-+"o d% Co'-do# P12"&*o o-o#3do )o# +'

U'&7%#!&dd P%#+' o #%7"&ddo %' %"" 0 d%2&d(%'-% *o"%3&do % &'!*#&- %'

" !o*&%dd 0 #%3&!-#o +% "% *o##%!)o'd.

E" Co'-do# P12"&*o )od#6 %8%#*%# !+ *-&7&dd -'-o %' $o#( d%)%'d&%'-% %&'d%)%'d&%'-%: *+'do !+(% %" *o()#o(&!o d% )#%!-# !+! !%#7&*&o! d%2%

d%-%#(&'# %" (o'-o d% !+! /o'o##&o!, -o('do *o(o #%$%#%'*&, !9 *o(o "

#%!)o'!2&"&dd +% !+(%, " &()o#-'*& d% " %()#%! 0 o-#o! $*-o#%!, d% -"

('%# +% d&*/ 2!% 'o #%!+"-% "%!&7 " d&3'&dd )#o$%!&o'".

E" Co'-do# P+2"&*o %' " do*%'*& +'&7%#!&-#& -&%'% " o2"&3*&5' d% -#!(&-

"o! *o'o*&(&%'-o! *-+"&>do! d% " )#o$%!&5' 0 "! 'o#(! d% *o'd+*-

)#%)#do! )o# %" C5d&3o d% -&* P#o$%!&o'".

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12/30

OBLI'ACIONES DEL CONTADOR.*

D%2%(o! !%4"# +% " R%!o"+*&5' d%" Co'!%8o No#(-&7o d% Co'-2&"&dd,

)#%*&! "! o2"&3*&o'%! d% "o! Co'-do#%! P12"&*o! %' %" %8%#*&*&o d% "

)#%!-*&5' d% !+! !%#7&*&o! )#o$%!&o'"%!. A" #%!)%*-o " 'o#( !%4" +% %!

o2"&3*&5' d%" Co'-do# P12"&*o %' %" %8%#*&*&o d% !+! $+'*&o'%! d%)%'d&%'-%!,

o2!%#7# 28o %!-#&*- #%!)o'!2&"&dd 0 *#&-%#&o )#o$%!&o'" " *o##%*- )"&**&5'

d% "o! P#&'*&)&o! d% Co'-2&"&dd G%'%#"(%'-% A*%)-do!, "! No#(!

I'-%#'*&o'"%! d% Co'-2&"&dd, #%*o'o*&d! )o# " )#o$%!&5' %' "o! Co'3#%!o!

N*&o'"%! d% Co'-do#%! P12"&*o! 0 o$&*&"&>d! )o# %" Co'!%8o No#(-&7o d%

Co'-2&"&dd, "! "%0%! %' 3%'%#" +% !o' )%#-&'%'-%! 0 %" C5d&3o d% -&*

P#o$%!&o'", *+'do !% )#%)#% " &'$o#(*&5' *o'-2"%.

A!&(&!(o, " )#%*&-d 'o#( !%4", +% %! o2"&3*&5' d%" Co'-do# P12"&*o

*+'do *-1% %' $+'*&5' &'d%)%'d&%'-% d% !+ )#o$%!&5', %=(&''do 0

d&*-(&''do " &'$o#(*&5' $&''*&%#, *+()" *o' "! No#(! N*&o'"%! %

I'-%#'*&o'"%! d% A+d&-o#&, #%*o'o*&d! %' "o! Co'3#%!o! N*&o'"%! d%

Co'-do#%! P12"&*o!, *o' " %7"+*&5' d% " )"&**&5' d% "o! P#&'*&)&o! d%

Co'-2&"&dd G%'%#"(%'-% A*%)-do! 0 o2!%#7'do "! 'o#(! d%" C5d&3o d%

-&* P#o$%!&o'". E!-! (&!(! o2"&3*&o'%! !o' )"&*2"%! " !%!o#9,

*o'!+"-o#9 0 )%#&*& *o'-2"%.

Ad&*&o'"(%'-%, " 'o#( '-%! *&-d )#%*&! +% %' *!o %" Co'-do# P12"&*o

&'*+()"&%# *o' d&*/! o2"&3*&o'%! &'*+## %' %" *o()o#-(&%'-o d% *+")

&'%=*+!2"% +% !% #%$&%#% %" C5d&3o C&7&".

P# %$%*-o! -#&2+-#&o! %" TUO d%" C5d&3o T#&2+-#&o, !%4" "! o2"&3*&o'%! d%

"o! d%+do#%! -#&2+-#&o!, 7&'*+"d! "o! "&2#o! d% *o'-2&"&dd 0o #%3&!-#o!

%=&3&do! )o# "! "%0%!, #%3"(%'-o! o R%!o"+*&o'%! d% S+)%#&'-%'d%'*&, "o!

!&!-%(! *o()+-#&>do! d% *o'-2&"&dd +% "o! !+!-&-+0' 0 " *o'!%#7*&5' d%d&*/o! "&2#o! 0 #%3&!-#o! *o'-2"%!.

Do'd% " 'o#( !%4" +% %' "o! "&2#o! 0o #%3&!-#o! !% d%2%#6' #%3&!-## "!

*-&7&dd%! + o)%#*&o'%! +% !% 7&'*+"' *o' " -#&2+-*&5': d%2% o2!%#7#!%

+% !& 2&%' " o2"&3*&5' #%*% d%*-(%'-% %' %" d%+do# -#&2+-#&o %!

#%!)o'!2&"&dd d%" Co'-do# P12"&*o %" *+()"&(&%'-o d% d&*/ o2"&3*&5'.

12


13/30

RESPONSABILIDAD CI%IL DEL CONTADOR EN EL EJERCICIO

PRO)ESIONAL

L #%!)o'!2&"&dd d%" Co'-do# P12"&*o -&%'% *o(o !+)+%!-o +% /0 $(do

+' *o'-#-o d% )#%!-*&5' d% !%#7&*&o! )#o$%!&o'"%! *o' +' -%#*%#o. E' %!-% *!o

%!-(o! '-% +' R%!)o'!2&"&dd Co'-#*-+", )+%!-o +% " (&!( !% d%#&7

d%" *o'-#-o d% )#%!-*&5' d% !%#7&*&o! )#o$%!&o'"%! !+!*#&-o %'-#% %" Co'-do#

P12"&*o 0 %" -%#*%#o.

D% *+%#do " C5d&3o C&7&", +&%' 'o %8%*+- !+! o2"&3*&o'%! )o# *+") "%7%,

*+") &'%=*+!2"% o )o# do"o +%d !+8%-o " &'d%('&>*&5' d% d4o! 0

)%#8+&*&o!.

E' %" d&**&o'#&o 8+#9d&*o, !% d%$&'% "o! *o'*%)-o! d% *+") "%7%, *+")

&'%=*+!2"% 0 do"o d% " !&3+&%'-% ('%#

CULPA LE%E+

A*-1 *o' *+") "%7% +&%' o(&-% +%"" *-+*&5' o#d&'#& %=&3&d )o# "

'-+#"%> d% " o2"&3*&5' 0 +% *o##%!)o'd "! **+'!-'*&! d% "!

)%#!o'!, d%" -&%()o 0 d%" "+3#: )o# %8%()"o " '%3"&3%'*& %' +% 'o &'*+##% +'

2+%' )d#% d% $(&"&, *o(o " d% 'o *%### *o' ""7% "o! o28%-o! d% 7"o# o

&'-%#! +% 3+#d %' !+ *!.

CULPA INE,CUSABLE+

I'*+##% %' *+") &'%=*+!2"% +&%' )o# '%3"&3%'*& 3#7% 'o %8%*+- " o2"&3*&5'

*+"+&%# $"- 3#7% d% +' )%#!o' +% )#od+*% +' (" o d4o.

DOLO+P#o*%d% *o' do"o +&%' d%"&2%#d(%'-% 'o %8%*+- " o2"&3*&5'.

D%2%(o! !%4"# +% *&7&"(%'-% "o! %$%*-o! d%" do"o !% *o'$#o'-#' "o! d% "

*+") &'%=*+!2"%, d% *+%#do "o %!-2"%*&do %' %" C5d&3o C&7&". E! " 7o"+'-d

("&*&o! +% 2+!* d%!"%"(%'-% %' 2%'%$&*&o )#o)&o o %" d4o d% o-#o "

#%"&># *+"+&%# *-o, 7"&'do!% d% !+-&"%>! !9 -(2&' )#o7%*/6'do!% d%

" &3'o#'*& 8%'.

D%2% &'d&*#!% +% %" Co'-do# P+2"&*o 'o #%!)o'd% )o# "o! d4o! 0 )%#8+&*&o!#%!+"-'-%! d% " &'%8%*+*&5' d% !+ o2"&3*&5', o d% !+ *+()"&(&%'-o )#*&",

13


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-#d9o o d%$%*-+o!o )o# *+!! 'o &()+-2"%! ;*!o $o#-+&-o o $+%#> (0o#*&5' d% " Ad(&'&!-#*&5' T#&2+-#&, +% *o'!&d%# d%"&-o *o'-2"% "o!

!&3+&%'-%! !+)+%!-o! I'*+()" -o-"(%'-% d&*/ o2"&3*&5'

No /+2&%# 'o-do *-o!, o)%#*&o'%!, &'3#%!o! %' -"%! "&2#o! 0 #%3&!-#o!

R%"&*% 'o-*&o'%! d% *+%'-!, !&%'-o!, *'-&dd%!, 'o(2#%! 0 d-o!

$"!o! %' "o! (%'*&o'do! "&2#o! 0 #%3&!-#o!.

D%!-#+0 + o*+"-% -o-" o )#*&"(%'-% "o! "&2#o! 0o #%3&!-#o! *o'-2"%! o

"o! do*+(%'-o! #%"*&o'do! *o' " -#&2+-*&5'.

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Co(o )+%d% o2!%#7#!%, !% -#- d% +' -&)o +-5'o(o d% " d%$#+d*&5'

-#&2+-#9 0 !% !'*&o' )o# %" !o"o /%*/o d% " *o'd+*- *#&(&'"&>d, !&%()#% 0

*+'do %" 3%'-% /0 *-+do *o' do"o ;*o'*&%'*& 0 7o"+'-d


16/30

. M%d "o! *(2&o! )#od+*&do! %' %!o! #%*+#!o!, *#d&-o! 0

)#-&*&)*&o'%!.

. A!&3'# "o! *(2&o! +' )%#9odo d% -&%()o %!)%*&$&*do.

. E=)#%!# "o '-%#&o# %' -#(&'o! (o'%-#&o!.

L! $+'*&o'%! d% " *o'-2&"&dd !% *+()"%' %' do! '&7%"%!

R%3&!-#o +% *+'-&$&* %' -#(&'o! (o'%-#&o! "! -#'!**&o'%! 0 /%*/o!

%*o'5(&*o! +% !% )#od+*%' %' +' %()#%!.

Lo! (-odo!, )#o*%d&(&%'-o! 0 )#&'*&)&o! *o' ##%3"o "o! *+"%! !% (&d% 0

)#%!%'-' "o! d-o! *o'-2"%!.

E' -" !%'-&do, !& %" Co'-do# P12"&*o d+#'-% %" %8%#*&*&o d% !+ )#o$%!&5' !%

)#- d% "! $+'*&o'%! '-%! !%4"d! )od#9 &'*+## %' +' $"- o d%"&-o, d%

*+%#do *o' "! 'o#(! 7&3%'-%.

(TICA PRO)ESIONAL DEL CONTADOR EN EL SI'LO ,,I.*

A*-+"(%'-% " (0o#9 d% "! )#o$%!&o'%! )o!%%' +' *5d&3o d% -&* +% #&3%

"! **&o'%! d% !+! %3#%!do!, %" *+" %! -' &()o#-'-% *o(o "o! *o'o*&(&%'-o!

+% )+%d -%'%# *+"+&%# )%#!o' +% )#%!+( -%'%# +' -9-+"o, )+%!-o +% "

-&* )#o$%!&o'" #%!)"d %" )#%!-&3&o 0 " *o'$&'> d% +' *##%#.

E' %" *!o d% "o! *o'-do#%! )12"&*o!, " -&* )#o$%!&o'" %! -' &()o#-'-%

*o(o "o! )#&'*&)&o! *o'-2"%!, )+%!-o +% +' *o'-do# )o*o *o'$&2"% o -&*o

'+'* !%#6 #%+%#&do )# #%"&># +' +d&-o#&, ""%7# " *o'-2&"&dd d% +'

%()#%! '& )# d%"%3#"% #%!)o'!2&"&dd%!.

A*-+"(%'-% !% /*% (+*/o '$!&! %' +% "o! *o'-do#%! d%2%' #%!)%-# %"

*5d&3o d% -&* d% !+ )#o$%!&5', )+%! !% "% / *#*-%#&>do *o(o +' )%#!o'

-#()o! +% &'7d% &()+%!-o! + o*+"- &'$o#(*&5' " $&!*o, 'o !5"o %' '+%!-#o

(%d&o, !&'o -(2&' %' )9!%! *o(o E!-do! U'&do!. L! *o'!%*+%'*&! d%%!-o! *o(%'-#&o! )+%d%' )%#8+d&*# " )#o$%!&5', )+%!-o +% %" -#28o !%

%'*+%'-# d%!(%#&-do 0 d% 'o (%8o## " #%)+-*&5', )+d&%'do o*!&o'# 3#7%!

)#o2"%(! "! $+-+#! 3%'%#*&o'%! d% *o'-do#%! )12"&*o!.

E' %" ))%" +% d%2% d%!%()%4# %" *o'-do# )12"&*o d% '+%!-#o !&3"o %!

&'*#%(%'-# *d d9 !+! *o'o*&(&%'-o!, *-+"&>#!% *o' '+%7! -%*'o"o39! 0

*(2&o! %' "! "%0%! $&!*"%!, *-+# *o' /o'%!-&dd )# 'o )%#d%# " *o'$&'>

+% !% d%)o!&- %' !+! /2&"&dd%! 0 !&%()#% -#-# d% /*%# +' -#28o d%*"&dd, "o (6! %=*-o )o!&2"%. O-# d% !+! o2"&3*&o'%! %! &()+"!# %" d%!##o""o

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%*o'5(&*o d%" )9!, (%d&'-% " /o'%!- *o'-#&2+*&5' d% &()+%!-o!, !9 *o(o

o#&%'-# "! %()#%!! *+()" *o' !+! o2"&3*&o'%! % &()%d %7d " $&!*o.

E" *o'-do# d% '+%!-#o! -&%()o! d%2% d% *-+# *o(o +' 3%'-% d% *(2&o, +%

"o3#% $*&"&-# "! -#%! d% )3o d% &()+%!-o!, d%!##o""# '+%7! $o#(! d%

'"&># " &'$o#(*&5' *o'-2"% d% ('%# (6! !%'*&"" 0 %=*- 0, %' 3%'%#",

(%8o## 0 +(%'-# " 7&!&5' d% !+ )#o$%!&5', 0 +% *o(o $+-+#o! -#28do#%!,

%!-6 %' " /*%# +' *(2&o +% #%"(%'-% *o'-#&2+0 *o' '+%!-#o )9!.

E" *5d&3o d% -&* )#o$%!&o'" !% %'*+%'-# %' '6"&!&! )o# %" *o(&- d% -&*

)#o$%!&o'" d% -odo "o! *o"%3&o! d%)#-(%'-"%! d%" *o'-do# )12"&*o d%" )9!.

L *-&7&dd d% "o! )#o$%!&o'"%! *o'-2"%! *o) 7#&do! 6(2&-o! d%" *()o

%()#%!#&" 0 *o(%#*&", -" %! !9 +% %" )#o$%!&o'" *o'-2"% )+%d%

d%!%()%4#!% d%!##o""'do "2o#%! *o(o +d&-o# %=-%#'o d% %!-do!

*o'-2"%!, !9'd&*o !o*&%-#&o, *o'!+"-o# o !%!o# -*'&*o, "&+&ddo#, )#%!-*&5' d%

!%#7&*&o! )#o$%!&o'"%! &'d%)%'d&%'-%!, d(&'&!-#-&7o!, %-*. C+"+&%# *-&7&dd

)#o$%!&o'" -#% *o'!&3o +' d%2%# &()"9*&-o *o'o*&do *o(o )#%!+'*&5' d% *&%'*&

0 )%#&*& +% !% (-%#&"&> %' " d&"&3%'*& +% o2!%#7 !-% %' !+ %8%#*&*&o. A!9,

*+"+&%# !% " o*+)*&5' %!)%*9$&* d%" *o'-do# -%'d#6 %" d%2%# d% o2## *o'

" d&"&3%'*& +% !+! o2"&3*&o'%! #%+&%#%', #%!)%-'do "o! )#&'*&)&o! d%

*o'-2&"&dd *%)-do! 0 *o'!3#do! )o# " 'o#(-&7&dd, !9 *o(o "! 'o#(!

"%3"%! 7&'*+"d! %"".

SOBRE LAS CONDUCTAS ANTIJURDICAS

S&' %(2#3o, %! &()o#-'-% 'o-# +% +' &'d%*+do %8%#*&*&o +% %!-

*-&7&dd )#o$%!&o'" %' )#-&*+"#, )+%d% d# "+3# " )#o22"% #%"&>*&5' d%*o'd+*-! #%)#o*/d! )o# %" o#d%'(&%'-o 8+#9d&*o 0 !% )o# %" d%!*+&do %'

#%"*&5' *o' "o! *o'o*&(&%'-o! -%5#&*o! 0 )#6*-&*o!, o )o# " &'o2!%#7'*& d% "

(%'*&o'd d&"&3%'*& 0 )#%7&!&5' #%+%#&d! d% *+%#do " '-+#"%> d% "

"2o# +% !% %8%*+-: 0, %' "o! *!o! (6! %=-#%(o!, *-+'do *o'*&%'-% 0

7o"+'-#&(%'-% " (#3%' d% "o! #%"%! $&'%! d% " )#o$%!&5'. E!-! *o'd+*-!

)+%d%' d# "+3# " *o(&!&5' d% &'$#**&o'%! 0 d%"&-o! +% *##%'

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17


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d%$#+d*&5' -#&2+-#&.

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E' %" (#*o "%3&!"-&7o )%#+'o, "! &'$#**&o'%! -#&2+-#&! !o' o28%-o d%

#%3+"*&5' d%" C5d&3o T#&2+-#&o ;%' d%"'-% CT< %' %" L&2#o C+#-o !o2#%

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19/30

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20


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*o'o*&d %' '-%#&o# #%3"(%'-*&5' )o# d%"&-o *o'-2"%, ddo +% "!

*#*-%#9!-&*! d% "! *o'd+*-! )+'&2"%! !% #%"*&o'' %' 3#' (%d&d *o' "

'-+#"%> d% " "2o# d%" )#o$%!&o'" *o'-2"%.

EL DELITO CONTABLE

L $&3+# d%"&*-&7 *o'!&d%#d %' %" #-9*+"o d%" D%*#%-o L%3&!"-&7o N , %!

+' (od"&dd d% d%$#+d*&5' -#&2+-#& *o'o*&d *o(o d%"&-o *o'-2"%. S% -#-

d% +' d%"&-o -#&2+-#&o +-5'o(o. S%#6 )!&2"% d% !'*&5' )o# " *o(&!&5' d% %!-%

d%"&-o +&%' %!-'do o2"&3do )o# "! 'o#(! -#&2+-#&! ""%7# "&2#o! 0 #%3&!-#o!

*o'-2"%! < I'*+()" -o-"(%'-% d&*/ o2"&3*&5', < No /+2&%# 'o-do *-o!,

o)%#*&o'%!, &'3#%!o! %' "o! "&2#o! 0 #%3&!-#o! *o'-2"%!, < R%3&!-#% 'o-*&o'%!

d% *+%'-!, !&%'-o!, *'-&dd%!, 'o(2#%! 0 d-o! $"!o! %' "o! "&2#o! 0 #%3&!-#o!

*o'-2"%!, < D%!-#+0 + o*+"-% -o-" o )#*&"(%'-% "o! "&2#o! 0o #%3&!-#o!

*o'-2"%! o "o! do*+(%'-o! #%"*&o'do! *o' " -#&2+-*&5'.

So2#% "! !'*&o'%! 0 )%'!

A+%""o! !+8%-o! +% &'*+##' %' " *o(&!&5' d% "3+' d% "! *o'd+*-!

d%!*#&-! )o# " 'o#( +' 7%> *o()#o2d !+ #%!)o'!2&"&dd )%'" !%#6'

#%)#&(&do! *o' )%' )#&7-&7 d% " "&2%#-d 'o (%'o# d% do! ;< '& (0o# d%

*&'*o ;< 4o!. P# -od! "! (od"&dd%! d% "o! d%"&-o! d% d%$#+d*&5'-#&2+-#& +% " L%0 *o'-%()", d%(6! d% " )%' !% &()o'% " &'/2&"&-*&5'

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-#-(&%'-o )%'" %' +% !% *o'!&d%# " #%!)o'!2&"&dd d%" +-o#, "! !'*&o'%!

d(&'&!-#-&7! !%#6' d%-%#(&'d! %' $o#( o28%-&7 )o# " Ad(&'&!-#*&5'

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2&%'%!, *&%##% -%()o#" d% %!-2"%*&(&%'-o! + o$&*&'! )#o$%!&o'"%!&'d%)%'d&%'-%!, !+!)%'!&5' d% "&*%'*&!, %-*. T%'&%'do " Ad(&'&!-#*&5'

21


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T#&2+-#& $*+"-d%! d&!*#%*&o'"%! -'-o )# d%-%#(&'# *o(o !'*&o'#

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*2% )#%3+'-#'o! !& "3+' d% %!-! !'*&o'%! !%#9' )"&*2"%! " )#o$%!&o'"

*o'-2"%.

AUTORA & PARTICIPACIN EN EL DELITO CONTABLE

P# *o'o*%# " #%!)o'!2&"&dd +% "*'> "o! )#o$%!&o'"%! *o'-2"%! %!

'%*%!#&o d%-%#(&'# +% -#-(&%'-o "% d %" d%#%*/o !+ 7&'*+"*&5' *o' %!-o!

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0 !% *o(o *o'-#&2+0%'-% o #%!)o'!2"%. E" *o'-#&2+0%'-% %! " )%#!o' +%

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#%)#%!%'-'-%! "%3"%! 0 d%!&3'do! )o# "! )%#!o'! 8+#9d&*!, "o!

('d-#&o!, d(&'&!-#do#%!, 0 3%!-o#%! d% '%3o*&o!, "o! !9'd&*o!,

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*o'-do# )12"&*o, %' " 3%'%#"&dd d% "o! *!o!, 'o %! )o!&2"% -#&2+"% "

+-o#9 d% "o! d%"&-o! "o! +% /%(o! 7%'&do /*&%'do #%$%#%'*& 0 +% %"

o2"&3do )o# "! 'o#(! -#&2+-#&! ""%7# "&2#o! 0 #%3&!-#o! *o'-2"%! 0 d%(6!

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*o'-do# )12"&*o / #%"&>do *o' *o'o*&(&%'-o 0 7o"+'-d "! *o'd+*-!

d%"&*-&7! d%!*#&-! %' " 'o#( )%'" !%#6 )o!&2"% &()+-6#!%"% *&%#-o 3#do d%

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&'/2&"&-*&5' +% !%4" %" #-9*+"o )# %8%#*%# )o# *+%'- )#o)& o d% -%#*%#o!+ )#o$%!&5'. E' *+"+&%# d% %!-o! *!o! d%2%#6 *o()#o2#!%, +% %' !+

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L%0 d% %=*"+!&5' o #%d+**&5' d% )%' %' "o! *!o! d% d%"&-o % &'$#**&5'-#&2+-#&

23


24/30

S%31' %" D%*#%-o L%3&!"-&7o N L%0 d% E=*"+!&5' o R%d+**&5' d% P%',

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24


25/30

*#*-%#9!-&*! !% 4"d! '-%#&o#(%'-% )od#6' !%# &'*"+!&7% *o'!&d%#do!

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2%'%$&*&o *o()"%(%'-#&o d% !&3'*&5' d% #%*+#!o! %*o'5(&*o! d%!-&'do "

o2-%'*&5' d% -#28o, *(2&o d% do(&*&"&o 0 !%3+#&dd )%#!o'".

OTROS DELITOS

Co(o !%4"(o! )6##$o! -#6!, %'-#% o-#o! d%"&-o! %' "o! +% )+d&%# %!-#

7&'*+"d " *-&7&dd d% %!-% )#o$%!&o'", )od%(o! %'*o'-## %" $#+d% %' "

d(&'&!-#*&5' d% " )%#!o' 8+#9d&*, "7do d% d&'%#o 0 $"!%dd 3%'#&*. E"

#-9*+"o d%" C5d&3o P%'", !%4" +% !%#6 #%)#&(&do *o' )%' )#&7-&7 d%

" "&2%#-d +&%' -%'&%'do d%-%#(&'d *"&dd 8+#9d&* #%"&*% *o'd+*-! *o(o

O*+"-# "o! !o*&o!, **&o'&!-! o -%#*%#o! ;%'-#% "o! *+"%! )od#9(o!

*o'!&d%## " d(&'&!-#*&5' -#&2+-#&< " 7%#dd%# !&-+*&5' d% " )%#!o'

8+#9d&*, $"!%'do "o! 2"'*%!, #%$"%8'do + o(&-&%'do %' %""o "o! 2%'%$&*&o! o

)#d&d! +!'do *+"+&%# #-&$&*&o +% !+)o'3 d&!(&'+*&5' o +(%'-o d% "!

)#-&d! *o'-2"%! o $#3+# 2"'*%! )# #%$"%8# 0 d&!-#&2+ +-&"&dd%!

&'%=&!-%'-%!. E!-o! !+)+%!-o! %!-6' *o'-%'&do! %' "o! &'*&!o! < " < d%" *&-do

#-9*+"o. D%" (&!(o (odo +% "o !%4"do )# %" d%"&-o d% d%$#+d*&5'

-#&2+-#&, %" *o'-do# )+%d% #%!+"-# &()"&*do %' " *o(&!&5' d%" d%"&-o *o(o

)#-9*&)%, 'o !%#9 )o!&2"% +% )#%>* *o(o +-o# d% %!-o! d%"&-o! 0 +% 'o

-&%'% +' &'-%#! )%#!o'" %' " *o(&!&5' d% "o! (&!(o!. L 'o#( !%4" +% "

*"&dd d% +-o# )# %!-o! d%"&-o! " -&%'%' +%""o! d%*-(%'-% 7&'*+"do!

*o' " )#o)&%dd d% " %()#%! o *o' !+ d(&'&!-#*&5' *o(o !o' "o!

$+'ddo#%!, (&%(2#o! d%" d%*-o#&o o d%" Co'!%8o d% Ad(&'&!-#*&5' o d%

V&3&"'*&, %" G%#%'-%, %" Ad(&'&!-#do# o L&+&ddo# +% )od#6' !%# !'*&o'do!

*o' )%' )#&7-&7 d% " "&2%#-d 'o (%'o# d% +'o '& (0o# d% *+-#o 4o!.A!&(&!(o " o(&!&5' d% d%*"#*&o'%! %' do*+(%'-o! )12"&*o! o )#&7do! *o' %"

$&' d% d# o#&3%' +' /%*/o + o2"&3*&5' " -&%()o d% %8%#*%# +' $+'*&5' %!

-(2&' #%)#&(&do *o' )%' )#&7-&7 d% " "&2%#-d %'-#% 0 4o! !%31' %"

#-9*+"o 0 d%" C5d&3o P%'": d%" (&!(o (odo !& !% o*+"-' %' -odo o

%' )#-% do*+(%'-o! +% )+%d%' #%!+"-# +' )%#8+&*&o )# o-#o, %' %!-% *!o "

$%*-*&5' !+$#&d )o# +' *o'd+*- d% %!-% -&)o #%"&>d )o# %" *o'-do# )od#9

#%)%#*+- " )%#!o' 8+#9d&*, -'-o d% d%#%*/o )12"&*o *o(o d% d%#%*/o )#&7do.Po# o-#o "do, " L%0 N ;..


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A*-&7o!, !'*&o' *o'd+*-! #%"*&o'd! *o' *-o! d% *o'7%#!&5' 0

-#'!$%#%'*& d% d&'%#o, 2&%'%! %$%*-o! o 3''*&!, *+0o o#&3%' &"9*&-o *o'o*% o

)+%d% )#%!+(, *o' " $&'"&dd d% %7&-# " &d%'-&$&**&5' d% !+ o#&3%', !+

&'*+-*&5' o d%*o(&!o. E!-! *o'd+*-! !o' #%)#&(&d! *o' )%' )#&7-&7 d% "

"&2%#-d %'-#% 0 4o!. A!&(&!(o, -(2&' %! !'*&o'd " o(&!&5' d%

*o(+'&**&5' d% o)%#*&o'%! 0 -#'!**&o'%! !o!)%*/o!! " +-o#&dd

*o()%-%'-%, )o# &'*+()"&(&%'-o d% "! o2"&3*&o'%! $+'*&o'"%! d% d%-%#(&'do

!+8%-o +% !%#6 !'*&o'do )o# %""o %'-#% -#%! 0 !%&! 4o! d% )%' )#&7-&7 d%

"&2%#-d. E!- *o'd+*- %!-6 %!-#%*/(%'-% #%"*&o'd *o' "! "2o#%! d%"

+d&-o# &'-%#'o d% " %()#%!, +% %' %!-% *!o !& )od#9 -%'%# " *"&dd d%

+-o#. M6! 1' !& *o'!&d%#(o! " L%0 N ;..< L%0 +% *#% "

U'&dd d% I'-%"&3%'*& F&''*&%# 0 %" D.S. N EF ;..*&5', *+%'-! +-&"&>d! % &'$o#(# d% "! -#'!**&5'

!o!)%*/o!! +% ""%7%' " !+8%-o )#%!+( +% "o! $o'do! )#o*%d%' d% "3+'

*-&7&dd &"9*&- )o# *#%*%# d% $+'d(%'-o %*o'5(&*o o "%3" )#%'-%. P#

%!- "2o# $+'*&o'' *o(o o#3'&!(o! *o"2o#do#%! %" #% d% A+d&-o#9

I'-%#' 0 "! So*&%dd%! d% A+d&-o#9 E=-%#', d%(6! d%" O$&*&" d%

C+()"&(%'-o %' +&%' #%*% d%*-(%'-% " o2"&3*&5' d% &'$o#(# "

+-o#&dd *o()%-%'-%.

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CONCLUSIONES

L o2"&3-o#&%dd d% " )"&**&5' d% "o! P#&'*&)&o! Co'-2"%! d%)%'d% d% +'

'o#( 8+#9d&* +% "o! *o'!3#%.

C&%#-(%'-% *+'do " L%0 /*% #%$%#%'*& " %=&!-%'*& d% *&%#-o! P#&'*&)&o!

d% Co'-2&"&dd, *o'!-&-+0% +' &'d&*&o d% +% %" "%3&!"do# *o'!&d%# 3#7&-'-% %'

" 'o#(-&7 *o'-2"%, %" !&!-%( (%d&'-% %" *+" !% #%3 " *o'$%**&5' d% "o!

E!-do! F&''*&%#o! d% *+"+&%# %'-&dd.

L No#( J+#9d&* %! +' 8+&*&o "53&*o %' 7-+d d%" *+" !% ('d /*%# o 'o

/*%# +' d%-%#(&'d *o! 0 +% -#% +' d%-%#(&'d !'*&5' )o# %" /%*/o d%

+% 'o !% *+()" *o' %" ('d-o.

L Co!-+(2#% %! *o'!&d%#d *o(o +' 'o#( 8+#9d&*. E" '6"&!&! %$%*-+do %' %"

)#%!%'-% -#28o d%(o!-#5 *2"(%'-% +% "o! P#&'*&)&o! Co'-2"%! *+()"%' *o'

"o! %"%(%'-o! o28%-&7o! d% %"". S&' %(2#3o, %" !+2!-#-o 8+#9d&*o !% %'*+%'-#

!%4"do %=)#%!(%'-% %' d&!)o!&*&o'%! %!*#&-!.

E" P#o$%!&o'" d% Co'-2&"&dd d%2% #%3 !+! **&o'%! )o# %" C5d&3o

d% -&*, %7&-'do !9 !%# !'*&o'do *+! d% ("! d%*&!&o'%!

+% )+d&%#' !%# -o(d! 28o )#%!&5' d% "o! *" &%'-%! o )o# *+%'-

)#o)&, )%#o *o' '%3"&3%'*&.

Ad%(6!, d%2%' o2!%#7#!% "! 'o#(! +% #%3+"' %" )#o*%d&(&%'-o

*o'-2"% ;"o! P#&'*&)&o! d% Co'-2&" &dd G%'%#"(%'-% A*%)-do!,

"! No#(! I' -%#'*&o'"%! d% Co'-2 & "&dd, #%*o'o* &d! )o# "

)#o$%!&5' %' "o! Co'3#%!o! N*&o'"%! d% Co'-do#%! P12" &*o! 0o$&*&" &>d! )o# %" Co'!%8o No#(-&7o d% Co'-2&" &dd 0 "! "%0%!

%' 3%'%#" +% !o' )%#-&'%'-%!*, "o "#3o d% !+ *##%#, "!

d&!)o!&*&o'%! "%3"%! 0 -&*! +% %'*+d#' !+ *-&7&dd 0 *+6"%!

!o' "! " &(&-*&o'%!, *+0 -#!*%'d%'*& )od#9 " "%7#"o *o(%-%#+' d%"&-o o +' $"- 3#7% " (o#" )#o$%!&o'".

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R%*o#d%(o! +% +' *o()o#-(&%'-o -&*o &() "&* " *o# #%*-

%=)o!&*&5' d% d-o!, !&' $"!%(&%'-o! '& o(&!&o'%! 0 ('-%'%# %"

!%*#%-o )#o$%!&o'", !"7o +% " 8+!-&*& "o o2"&3+% o %" *" &%'-% !% "o

)%#(&-, %'-#% o-#o! *o()o#-(&%'-o! +%, d% !%# &'*+()"&do!, !%#6'

!'*&o'do! )o# %" T#&2+'" d% D&!*&)" &', d%(6! d% "! !'*&o'%!

o-o#3d! )o# %" D%#%*/o C&7&".

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BIBLIO'RA)A

F%#'6'd%> C%#5', Jo#3%@ Co'-2&"&dd I'-%#'*&o'"@. Ed&-o#&" J+#9d&*

Co'o!+# L-d. C/&"%.

M. So"o(o', L''0 0 G. S*/#o%d%#, R&*/#d ?P#&'*&)&o! d% Co'-2&"&dd@.

Ed&-o#&" H#". M=&*o.

D. B#d%', A'd#% 0 G. A""0', Ro2%#- ?P#&'*&)&o! d% Co'-2&"&dd@. Ed&-o#&"

Co'-&'%'-" S.A. M=&*o.

A'-/o'0, Ro2%#- 0 S. R%%*%, J(%! ?P#&'*&)&o! Co'-2"%!@. Ed&-o#&"

A-%'%o. A#3%'-&'.

F&3+%#o Y64%>, Go'>"o ?R%)%#-o#&o d% L%3&!"*&5' 0 J+#&!)#+d%'*&

C/&"%' C5d&3o C&7&" 0 L%0%! Co()"%(%'-#&!@. Ed&-o#&" J+#9d&* d%C/&"%.

Q+&8d, Rod#&3o ?D&**&o'#&o J+#9d&*o@. Ed&-o#&" J+#9d&* Co'o!+#. C/&"%.

A"%!!'d#& R., A#-+#o: So(##&7 V., M'+%" 0 Vod'o7&* H., A'-o'&o

?D%#%*/o C&7&" P#-% P#%"&(&'# 0 P#-% G%'%#"@. Ed&-o#&" J+#9d&*

Co'o!+# L-d. C/&"%.

R%!)o'!2&"&dd P#o$%!&o'"@. C#"o! A"2%#-o G/%#!&, Ed&-o#&" A!-#%,

B+%'o! A%!, .

P63&'! %2

?I'-#od+**&5' " D%#%*/o P#&7do@. O(# U. B#2%#o, Ed&-o#&" J+#&!,

Ro!#&o, .

?I'!-&-+*&o'%! d% D%#%*/o P#&7do@. C#"o! A"2%#-o G/%#!& 0 o-#!, Ed&-o#&"

U'&7%#!&dd, B+%'o! A%!, . ?M'+" d% O2"&3*&o'%!@. R+2' H. Co()3'+**& d% C!o, Ed&-o#&"

A!-#%, .

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INDICE

. I'-#od+**&5'WWWWWWWWWWWWWWWWWWWWWWWWWW

. M#*oT%5#&*oWWWWWWWWWWWWWWWWWWWWWWWWW

. Co'*"+!&o'%!WWWWWWWWWWWWWWWWWWWWWWWWW.

. B&2"&o3#$9WWWWWWWWWWWWWWWWWWWWWWWWW......

Etica Del Contador Mery

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