Examén especial al rubro documentos por cobrar de la empresa Equinoxio S.A. de enero 01 a diciembre 31 del 2018

Abstract

This research focuses on the importance of carrying out a special examination to examine and control possible errors and anomalies in the accounting records, for which an analysis of the documents receivable component of the company EQUINOXIO SA is developed, which is why intends to develop an internal control questionnaire and a matrix of key controls of the aforementioned account, where the auditor will evaluate the correct application of accounting regulations and internal company policies, in order to express his opinion, which provides a degree of trust and credibility in your Financial Statements. Some organizations worldwide carry out financial audits to prevent any negative situation in their economy, for this reason, for the development of the practical case it is intended to use a descriptive and explanatory methodology, where the procedures carried out by the company will be analyzed, in together with the bibliographic information compiled in different research sources. The results obtained show that the procedures applied for handling the receivables were not adequate. However, the organization must apply review and control policies to the accounts that register the credits because they can affect their liquidity and can generate economic complications with investors, suppliers, among others.