Examen especial y ajustes al componente vehículos de la empresa Estudiar S.A en el año 2017.

Abstract

The present investigation, is oriented to conceptualize and analyze the planning and application of the special examination with the respective adjustments of the vehicles account of the Company Study S.A. to the 2017 period; For this, the stages of an audit and the planning of the special examination were defined. Therefore, it is stressed that the success of everything is given under the International Auditing Standards related to the responsibilities of the auditor against planning and evidence. For the development of the present case, the non-experimental and bibliographical descriptive methodology was used; that is, information was selected from various sources such as books and scientific journals allowing to be analyzed, detailed to arrive at reasonable optimal results. It is important to emphasize that every company requires internal control of their accounts, especially Property, Plant and Equipment; since it will induce to detect irregularities of risks such as improper calculations, inadequate application of percentages of depreciation, and other adjustments that need to be made; it is there, where the special examination must be done through the audit that will allow management to identify problems in order to minimize risks and make efficient decisions. Therefore, when audit findings and poor accounting procedures are found, adjustments are made in the Vehicle category, which directly affects the year's Profit, income tax, depreciation expenses and the accumulated depreciation of both the Balance Sheet as Comprehensive Results States.