Examen especial al componente inventarios de la empresa Estudios S.A del 1 al 30 de junio del 2018.

Abstract

The financial audit is a process that allows the evaluation of the accounts and records made in an entity, to confirm the veracity of the information presented in the financial statements. Therefore, the audit process is considered as a fundamental tool, because it provides the necessary guidelines for the participants of a company to adequately develop their activities. Within this process, a special examination can be carried out to evaluate a specific account, through which it is verified whether the transactions and economic events are properly recorded. To do this, the case study to be developed is then planned, in which a special examination is requested to the inventories account of the company ESTUDIOS S.A., for the period from June 1 to June 30, 2018; for this, it is requested to evaluate the internal control of the entity; establish the level of risk and confidence; determine the sample size; prepare the analytical certificates; make adjustments and reclassifications; and present the audited Financial Statements. The present investigation will focus on a qualitative and quantitative analysis, applying the descriptive methodology; and the method to be used is the non-experimental case study. Within the investigation, it could be found that the personnel does not comply with the internal control of the company, for this reason the level of risk is high and the level of trust is low.