Programa de auditoría al componente de propiedad planta y equipo de la empresa bananera el Barraganete S.A año 2018.

Abstract

The main objective of this research work is to prepare an audit program for property, plan and equipment based on IAS 16 to record the fair value in the Banana Company S.A. which, its valuation involves limiting the company in making decisions based on reliable financial information of the economic and financial situation of the accounting period. Therefore, adjust the fair value of the PPYE according to the NIC 16 Standard, which describes recognition, measurement and disclosure information, among others; In general, it is a dynamic accounting process that must be used effectively in the growth of profitability and reliability in its Financial Statements. It is a high priority to have internal accounting policies that facilitate the recognition of the elements of PPYE that intervene in the useful life of machinery and equipment. This work, it is important to carry out an internal control with the support of audits, which will reveal information that presents irregularities, mentioning that, when measuring the fair value of the Property, Plant and Equipment, due caution should be taken with the assets; because they all have to be reassessed continuously. In this research document the analytical methodology was used through the collection of information from various sources, and in the development of the case with the respective audit techniques that served to establish the appropriate procedures to be carried out in the PPYE component and their respective conclusions.