Aplicación de normas de auditoría en el tratamiento de los elementos de propiedad planta y equipo en la Clínica Aguilar.

Abstract

Companies to meet their objectives, organizational goals must have internal controls to optimize procedures within the accounting area. An important part of exercising an efficient control is the audit that, through special examinations subject to international auditing standards, manages to obtain impartial and reliable information for the respective decision making by management. One of the important accounts within an organization is property, plant and equipment whose assets serve to exercise the commercial or productive operations of the organizational entity. At the local level, the entrepreneur, especially the small and medium, has an informal management of their business, leaving aside the application of audits. The Aguilar Clinic, an organization recognized in the city of Machala, is inscribed in the aforementioned problems, to which it is desired to apply a financial audit to the Property, Plant and Equipment account. The general objective of the work is to apply the audit standards for the treatment of property, plant and equipment elements in the Aguilar Clinic. The methodology used was the descriptive one carried out a previous analysis to establish the situation of the property, plant and equipment account of the Aguilar Clinic information that will serve the situation in which the assets of the institution are located. which was used for the collection of information through primary and secondary sources such as scientific articles, books, and accounting regulations. As an alternative solution, it can be concluded that the professional in Accounting.