Planificación de la auditoría a la cuenta propiedad, planta y equipo de la empresa Dariel, en el período 2017.

Abstract

The present study work is based on the planning and execution of the audit to measure the reasonableness of its Financial Statements in the Camaronera Dariel SA, during its 2017 period, which must be presented to the regulatory entity, with an emphasis on the Property line, Plant and Equipment in the accounting treatment that applies International Accounting Standard IAS 16, to know the deficiencies that have been presented within the financial year under study, which have been reviewed by the auditor thoroughly and to make the respective corrections to the States Financial to present these with absolute reliability for this the auditor made the preliminary audit schedule, review of the financial statements dated 01/01/2017 to 12/31/2017, preparation of the internal control questionnaire to know the irregularities and measure the control risks, given as a result a low confidence and a high level of risks, later it is re alize the corresponding cards.