Examen financiero al componente propiedad, planta y equipo durante el ejercicio económico 2018.

Abstract

The following case study presents the problem, about an error of registration in accounts of different nature and function of one of the property owned plant and equipment within a company in the fiscal year 2018. The work is structured by the introduction, the which covers the aspects related to the problem, the importance thereof, and the objective which seeks to propose an adjustment and reclassification sheet, through analytical audit procedures in order to determine the reasonableness of the balances of the component with the figures of Financial statements. In this case study, the development in which the methodology is visualized is presented, the same as the theoretical bibliographic arguments that relate directly to the proposed topic, and help to delimit the field of study, within which the definitions of financial audit are paraphrased, adjustments, reclassification, properties, plant and equipment, among others, in order to better understand the case study, plus this consists of tables to explain the error of the registration of the acquisition of photocopiers, the depreciations made by the entity, the adjustment in the depreciation method, and the adjustment and reclassification sheet to give reasonableness to the component with the financial statements. At the end four conclusions are detailed in reference to the problem posed.