{"id":"W4205164967","doi":"10.21017/pen.repub.2021.n13.a78","title":"LA REVISORÍA FISCAL Y LA AUDITORÍA EN COLOMBIA FRENTE A LAS NUEVAS EXIGENCIAS E IMPLEMENTACIÓN DE LAS NIIF","year":2021,"lang":"en","type":"article","venue":"Pensamiento Republicano","topic":"Accounting and Financial Management","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Cegep de Sept Iles","funders":"","keywords":"Decree; Audit; International Financial Reporting Standards; Accounting; Business; Political science; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002007853,0.000436884,0.0005072558,0.0003669728,0.000430491,0.001554379,0.00068583,0.0002455266,0.002114974],"category_scores_gemma":[0.001461259,0.0004621943,0.0002957429,0.001138598,0.0001286302,0.001157456,0.001069286,0.0004873928,0.0006421193],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002705813,"about_ca_system_score_gemma":0.0001925658,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001481,"about_ca_topic_score_gemma":0.0007091931,"domain_scores_codex":[0.996518,0.0001592502,0.0006778142,0.000910387,0.0007527536,0.0009817572],"domain_scores_gemma":[0.998034,0.0002420553,0.0004475241,0.0007896167,0.0004119936,0.0000747846],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007348951,0.0005546815,0.1112106,0.0003964834,0.0001559843,0.0003913245,0.0002732404,0.00001532346,0.000505664,0.1596166,0.7093795,0.01742716],"study_design_scores_gemma":[0.0008346619,0.00002143188,0.1068353,0.00009891732,0.0001304315,0.00002604617,0.0005197361,0.0004191863,0.00007261904,0.0034118,0.8871461,0.0004838828],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4965974,0.000427785,0.001730379,0.00806911,0.001795502,0.0008462297,0.00004970541,0.0008302997,0.4896536],"genre_scores_gemma":[0.9791868,0.0001017404,0.0005496361,0.003666713,0.003768369,0.0001793123,0.0002608942,0.0001081135,0.01217837],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4825894,"threshold_uncertainty_score":0.999783,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01217754287311173,"score_gpt":0.2495542397614046,"score_spread":0.2373766968882929,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}