{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002263598,0.0005456986,0.0003507544,0.002924655,0.002051184,0.00533977,0.0005975965,0.001028862,0.008443551],"category_scores_gemma":[0.005784411,0.0002683531,0.0002871674,0.002201511,0.00150484,0.001396855,0.001461773,0.00181431,0.0006038012],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01601309,"about_ca_system_score_gemma":0.01740906,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.5440167,"about_ca_topic_score_gemma":0.4716688,"domain_scores_codex":[0.9983035,0.0003283766,0.0001215957,0.0001970306,0.0005600116,0.0004893586],"domain_scores_gemma":[0.9961187,0.0005637,0.000723262,0.0002855499,0.001900839,0.000407958],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0008360405,0.0002453861,0.1331871,0.004931537,0.00009160195,0.003499752,0.0120184,0.003345508,0.005200345,0.1266202,0.1029786,0.6070455],"study_design_scores_gemma":[0.00004797308,0.00007409073,0.1935747,0.001546451,0.00005780894,0.0007522868,0.006677553,0.001028522,0.001314069,0.001532418,0.7932949,0.00009928401],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3692317,0.1327737,0.004651846,0.03493482,0.002384245,0.0005768155,0.006259028,0.001200939,0.4479869],"genre_scores_gemma":[0.9243047,0.02746913,0.004878574,0.001181616,0.0004181147,0.0001217287,0.001400443,0.00009230589,0.04013325],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5440167,"threshold_uncertainty_score":0.9173373,"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."}}