Planificación y ejecución de un examen especial al componente inventarios de la empresa Ferresur S.A, periodo 2017.

Abstract

The purpose of this research work is to carry out a special examination of the inventories account of the company FERRESUR SA, based on compliance with regulations, for which we will apply the international audit standards (NIA 300). Through the application of the regulations we will evaluate the respective internal control of the company, so that we can obtain the appropriate results, in this way to issue an opinion on the reasonableness of the inventories account. In order to obtain results, we will have an adequate inventory control system, since today, regardless of the activity they carry out, they need to have elements that help control inventories, thus being efficient and competitive in the market and bridging to your customers the best options.