El rol del auditor externo ante operaciones simuladas y lavado de activos
Abstract
This article examines the role of external auditors in the face of simulated transactions and money laundering schemes, based on the Mexican legal framework and the International Standards on Auditing (ISA). Through a technical-legal analysis, it demonstrates how auditors act as key agents in detecting accounting irregularities with tax and criminal implications. The paper explores the obligations under ISA 240, 250, 315, and 330, as well as the impact of Article 69-B of Mexico’s Federal Tax Code and the Anti-Money Laundering Law (LFPIORPI). Finally, it proposes strategies to strengthen the auditor’s preventive and transparency role in managing complex economic risks.
Fields of Study & Subjects
Accounting and Financial Management
Crime
Illicit Activities
and Governance
Auditing
Earnings Management
Governance
Publication details
- Journal / source
- Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
- Volume
- 3
- Issue
- 3
- Pages
- 104–112
- Publication date
- 29 January 2026