Examen especial al componente efectivo y equivalente de efectivo en la empresa Estudiar S.A. de enero a marzo del 2018.

Abstract

This research, is directed to the effective component and cash equivalent in the company Estudiar S.A. analyzing the fulfillment of the internal control and preparing a special examination planning to verify the flaws and findings that are In this company; to do this we take concepts of accounting and auditing, the objectives of an audit, the planning and supervision of the same and the respective standards that an auditor uses to give a reasonable view of the financial statements. In the development of the document of this research was taken as a qualitative-quantitative methodology of non-experimental character, because it carried out a search of scientific articles, regulations of audit and also of files of investigation, taking this help as a reference to carry out an optimal search with results and opinions of reasonable and coherent authors based on our research. As auditors we can advise both the employer and worker that the effective and equivalent component of cash is a very vulnerable component for the company as it is the one that has the most risk; in order not to continue to give problems such as those presented in this case should be carried out a proper internal control complying with what dictates the regulation so that they do not suffer losses, nor cause future problems of both parties, applying this we can arrive to a better profitability of the company and in the working environment.