{"id":35927,"date":"2025-09-15T14:49:40","date_gmt":"2025-09-15T14:49:40","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/auditoria-financiera-de-pesa\/"},"modified":"2026-02-23T19:47:23","modified_gmt":"2026-02-23T19:47:23","slug":"auditoria-financiera-de-pesa","status":"publish","type":"our-work","link":"https:\/\/idi.no\/es\/our-work\/initiative\/auditoria-financiera-de-pesa\/","title":{"rendered":"Auditor\u00eda financiera de PESA"},"content":{"rendered":"\r\n<div  class=\"our-work-single-hero-block\" style=\"background-image:linear-gradient(180.00deg, rgba(0, 84, 142, 0) 76.41%,rgba(0, 84, 142, 0.8) 114.274%), url(https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/PESA-NEW-HERO.jpg);\">\r\n\t<div class=\"our-work-single-hero-block__container container\">\r\n\t\t<div class=\"our-work-single-hero-block__content\">\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<div class=\"our-work-single-hero-block__breadcrumbs breadcrumbs\">\r\n\t\t\t\t\t<span><span><a href=\"https:\/\/idi.no\/es\/\">Home<\/a><\/span><\/span>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t\t\t<h1 class=\"our-work-single-hero-block__title\">\r\n\t\t\t\tAuditor\u00eda financiera de PESA\r\n\t\t\t\t\r\n\r\n\t\t\t<\/h1>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\t    <div class=\"our-work-single-hero-block__subnavigation\" data-active-index=\"0\">\r\n        <div class=\"our-work-single-hero-block__subnavigation-container container\">\r\n            <span class=\"our-work-single-hero-block__subnavigation-trigger-label\">\r\n                SECTIONS            <\/span>\r\n            <div class=\"our-work-single-hero-block__subnavigation-mobile-trigger\" tabindex=\"0\">\r\n                <span class=\"our-work-single-hero-block__subnavigation-trigger-active\">\r\n                    HOME                <\/span>\r\n                <span class=\"icon-chevron\"><img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/themes\/idi\/assets\/images\/icons\/shevron_down.svg\" alt=\"\"><\/span>\r\n            <\/div>\r\n            <div class=\"our-work-single-hero-block__subnavigation-dropdown\">\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item is-active\" data-index=\"0\" data-url=\"\/our-work\/initiative\/pesa\">\r\n                        <a href=\"\/our-work\/initiative\/pesa\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            HOME                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"1\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            WHAT IS PESA?                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"2\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ROLE PLAYERS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"3\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            CROSS-CUTTING                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"4\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            COMPLIANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"5\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            FINANCIAL AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"6\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            PERFORMANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"7\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            TESTIMONIALS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"8\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ASSESSMENT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"9\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            NEWS AND EVENTS                        <\/a>\r\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tResultados del aprendizaje de la auditor\u00eda financiera\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<p class=\"sppb-addon-title\"><span style=\"font-size: 16px\">Los resultados del aprendizaje de la auditor\u00eda financiera comienzan con reflexiones sobre el valor y los beneficios de la auditor\u00eda financiera. A trav\u00e9s de las cinco ponencias, se espera que el Auditor de la EFS desarrolle conocimientos y habilidades relacionados con, los principios de la auditor\u00eda financiera y el proceso de realizaci\u00f3n de una auditor\u00eda financiera de alta calidad seg\u00fan las ISSAI. <\/span><\/p>\n<h6><span class=\"sideline\">\u2500\u2500<\/span><span style=\"font-size: 16px\">Mentor de Auditor\u00eda Financiera<\/span><\/h6>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/Asset-31-scaled.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n\n<div  class=\"accordion-block \" >\n\t<div class=\"accordion-block__container container\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tPONENCIA 1: Introducci\u00f3n, conceptos y principios de la auditor\u00eda financiera\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\" role=\"heading\" data-uw-rm-heading=\"level\">Mediante el estudio de este documento, el Auditor de la EFS alcanzar\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>Describir<\/strong> la naturaleza, la finalidad y los objetivos de la auditor\u00eda financiera en el contexto del sector p\u00fablico.<\/li>\n<li>Describe c\u00f3mo las auditor\u00edas financieras <strong>aportan valor y beneficios a los ciudadanos<\/strong>.<\/li>\n<li><strong>Identificar<\/strong> los elementos de la auditor\u00eda financiera, como <strong>las tres partes, los criterios adecuados, el objeto y la informaci\u00f3n<\/strong> del objeto en la auditor\u00eda financiera.<\/li>\n<li><strong>Describir<\/strong> los principios relacionados con los conceptos b\u00e1sicos y el proceso de auditor\u00eda en la auditor\u00eda financiera en el entorno del sector p\u00fablico.<\/li>\n<li><strong>Determinar<\/strong> con qui\u00e9n hay que comunicarse en una entidad, <strong>explicar<\/strong> los asuntos que hay que comunicar y <strong>esbozar<\/strong> el proceso de comunicaci\u00f3n que hay que seguir en una auditor\u00eda.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tPONENCIA 2: Precompromiso\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>Mediante el estudio de este documento, el Auditor de la EFS alcanzar\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<ul>\n<li><strong>Describe<\/strong> las actividades previas a la auditor\u00eda financiera que llevan a cabo las EFS.<\/li>\n<li><strong>Determinar<\/strong> si el Marco de Informaci\u00f3n Financiera utilizado para la preparaci\u00f3n de los estados financieros es aceptable y <strong>evaluar<\/strong> la comprensi\u00f3n por parte de la direcci\u00f3n de sus responsabilidades en una auditor\u00eda de estados financieros.<\/li>\n<li><strong>Seleccionar<\/strong> un equipo de encargo de auditor\u00eda que tenga las competencias adecuadas para el encargo de auditor\u00eda dado<\/li>\n<li><strong>Describir<\/strong> la declaraci\u00f3n \u00e9tica exigida a los auditores en la fase previa al encargo de una auditor\u00eda y <strong>evaluar<\/strong> las amenazas \u00e9ticas y <strong>sugerir<\/strong> salvaguardias para el encargo de auditor\u00eda dado<\/li>\n<li><strong>Crear<\/strong> una carta de encargo de auditor\u00eda para una auditor\u00eda financiera<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tPAPEL 3: Planificaci\u00f3n y evaluaci\u00f3n de riesgos\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">Mediante el estudio de este documento, el Auditor de la EFS alcanzar\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>Describe<\/strong> las actividades y el proceso de planificaci\u00f3n y evaluaci\u00f3n de riesgos.<\/li>\n<li><strong>Describe<\/strong> el proceso de comprensi\u00f3n de la entidad y su entorno, incluido su sistema de control interno, y <strong>realiza<\/strong> procedimientos anal\u00edticos en la <strong>planificaci\u00f3n de la auditor\u00eda<\/strong>.<\/li>\n<li><strong>Determinar<\/strong> la importancia relativa y la importancia relativa del rendimiento para el estado financiero en su conjunto y para clases de transacciones, saldos de cuentas o revelaciones<\/li>\n<li><strong>Identificar<\/strong> los procedimientos para evaluar el riesgo de incorrecciones materiales, <strong>identificar<\/strong> las afirmaciones de los estados financieros y su funci\u00f3n en el proceso de auditor\u00eda, e <strong>identificar<\/strong> y <strong>evaluar<\/strong> los riesgos de incorrecciones materiales a nivel de los estados financieros y a nivel de las afirmaciones.<\/li>\n<li><strong>Identificar<\/strong> las actividades de control relevantes para los riesgos de incorrecciones materiales y <strong>evaluar<\/strong> el dise\u00f1o y la aplicaci\u00f3n de dichas actividades de control.<\/li>\n<li><strong>Identificar<\/strong> las respuestas a los riesgos evaluados de incorrecciones materiales a nivel de <strong>los estados financieros<\/strong> y <strong>dise\u00f1ar las<\/strong> respuestas a los riesgos evaluados de incorrecciones materiales a nivel de las afirmaciones <strong>(pruebas de controles y procedimientos sustantivos de auditor\u00eda)<\/strong>.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tPAPEL 4: Realizar una auditor\u00eda financiera\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">Mediante el estudio de este documento, el Auditor de la EFS alcanzar\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>Describe<\/strong> las actividades previas a la auditor\u00eda financiera que llevan a cabo las EFS.<\/li>\n<li><strong>Determinar<\/strong> si el Marco de Informaci\u00f3n Financiera utilizado para la preparaci\u00f3n de los estados financieros es aceptable y <strong>evaluar<\/strong> la comprensi\u00f3n por parte de la direcci\u00f3n de sus responsabilidades en una auditor\u00eda de estados financieros.<\/li>\n<li><strong>Seleccionar<\/strong> un equipo de encargo de auditor\u00eda que tenga las competencias adecuadas para el encargo de auditor\u00eda dado<\/li>\n<li><strong>Describir<\/strong> la declaraci\u00f3n \u00e9tica exigida a los auditores en la fase previa al encargo de una auditor\u00eda y <strong>evaluar<\/strong> las amenazas \u00e9ticas y <strong>sugerir<\/strong> salvaguardias para el encargo de auditor\u00eda dado<\/li>\n<li><strong>Crear<\/strong> una carta de encargo de auditor\u00eda para una auditor\u00eda financiera<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tPONENCIA 5: Realizaci\u00f3n, informaci\u00f3n y seguimiento en la auditor\u00eda financiera\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">Mediante el estudio de este documento, el Auditor de la EFS alcanzar\u00e1 los siguientes resultados de aprendizaje:<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>Esboza<\/strong> el proceso de las fases de realizaci\u00f3n, informe y seguimiento de la auditor\u00eda financiera.<\/li>\n<li><strong>Evaluar<\/strong> el efecto de las incorrecciones no corregidas en los estados financieros y su impacto en la opini\u00f3n del auditor.<\/li>\n<li><strong>Realiza<\/strong> una revisi\u00f3n general del encargo de auditor\u00eda para garantizar la calidad de la auditor\u00eda.<\/li>\n<li><strong>Esbozar<\/strong> el proceso de elaboraci\u00f3n del informe de auditor\u00eda, <strong>describir<\/strong> los elementos b\u00e1sicos del informe del auditor, definir los distintos tipos de opini\u00f3n de auditor\u00eda, <strong>comparar<\/strong> la modificaci\u00f3n del informe del auditor y <strong>formular<\/strong> las cuestiones clave de auditor\u00eda, los p\u00e1rrafos de \u00e9nfasis y los p\u00e1rrafos sobre otras cuestiones del informe del auditor.<\/li>\n<li><strong>Crea<\/strong> un expediente de auditor\u00eda reuniendo papeles de trabajo de auditor\u00eda y otros documentos justificativos.<\/li>\n<li><strong>Esboza<\/strong> el calendario y el proceso de seguimiento de los informes de auditor\u00eda anteriores y pasados.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\r\n<div  class=\"text-only-block text-only-block__white-background text-only-block__columns-rows-repeated\"> <!-- Removed undefined $style (before: echoed $style) -->\r\n    <div class=\"text-only-block__container container\">\r\n        \r\n        \r\n        \r\n                                    <h2 class=\"text-only-block__title\">Disponible en otros idiomas<\/h2>\r\n                                                    <div class=\"text-only-block__content\">\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-Cross-cutting_Course-outline_AR.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN ARABIC                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO TRANSVERSAL DE \u00c1RABE                                        <\/div>\r\n                                                                    <\/div>\r\n                                                            <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-CT-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN SPANISH                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO TRANSVERSAL EN ESPA\u00d1OL                                        <\/div>\r\n                                                                    <\/div>\r\n                                                                        <\/div>\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-Financial-Audit_-Course-outline_AR.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN ARABIC                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO DE AUDITOR\u00cdA FINANCIERA EN \u00c1RABE                                        <\/div>\r\n                                                                    <\/div>\r\n                                                            <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-AF-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN SPANISH                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            ESQUEMA DEL CURSO DE AUDITOR\u00cdA FINANCIERA EN ESPA\u00d1OL                                        <\/div>\r\n                                                                    <\/div>\r\n                                                                        <\/div>\r\n                                <\/div>\r\n                        \r\n            <!-- New: Added entire button section here (including main 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