La hoja de ajustes propuesto en auditoria al componente de cuentas y documentos por pagar de un ejercicio económico.

Abstract

To propose the adjustment sheet, the intangible corrections presented in the balances of Accounts and Documents Payable, applying analytical procedures with the purpose of presenting reasonable financial information, motivated the antecedents of the problem of the companies when preparing the financial statements under International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and interpretations of IAS, which provides senior management with adequate and timely decision-making, the importance of observing International Standards on Auditing ( NIA), in the analytical procedures that are practiced in the process of the execution of the work, bringing as a novelty this component of the current liabilities, that when solving the problem one is incurred in the career of the accounting profession, delimiting the research to the theoretical framework in the development of it with scientific articles published in indexed journals exposed in the Titling Guide of the Technical University of Machala. The method of investigation carried out was the analytical one, with which the practical exercise was solved, determining two findings described in comments, conclusions and recommendations, immaterial errors and not observing the Ecuadorian Civil Code. Finally, three conclusions of the practical case were presented, contrasting the solved exercise with the theoretical framework.