Planificación de la auditoría financiera a los componentes de ppye de la camaronera la Implementadotra S.A periodo 2018.

Abstract

Due to the activities carried out in shrimp farms, we find different types of machinery that are used for the development of its activity, as well as the acquisition of land for its productive growth, therefore, the control of the components is essential for the company. When there are internal control failures, problems begin to arise in each area they possess. The present work is focused on the application of the procedures and corrective norms in the shrimp IMPLEMENTADOTRA S.A, with the purpose of carrying out a special examination of the plant and equipment properties component, since it was identified that there are breaches of the norms. International accounting standards have been considered, addressing in the correct treatment in the use of IAS 16, through an approach to current accounting regulations, with the aim of clearing the doubts that are being generated, through the study and analysis of a The audit will be able to perform the work papers to obtain evidence that facilitates the auditor to develop the corresponding planning, which will lead us to a valid result on the understanding of the components. The application of IFRS promotes the sincere balance of accounts and reflects the veracity of the components that are presented in the financial statements, through the financial audit we will be able to solve the case. For this we will use the knowledge acquired during the years of study at the technical university of Machala with a research methodology.