Materialidad del componente cuenta por cobrar en la planificación del examen especial en el sector comercial.

Abstract

This research work refers to the materiality of accounts receivable being theoretically based through the review of bibliographic sources such as scientific journals and books from the point of view of other authors. For which, we proceed to the preparation of the audit program by applying the internal control questionnaire and matrix of key controls of the accounts receivable item of the Commercial Company Los Estafados S.A; where, the auditor initiates evaluating and identifying the key controls, among these are manual of policies in charge management, old balances with evaluation of materiality, portfolio rotation, reconciliation of the account receivable, record of timely payments and correct accounting record and rectified adjustments indicating that it will always raise the risks that can not be found for this is important since it facilitates the auditor not to issue an erroneous opinion but to solve problems. It is then, that the main objective of this case study is to analyze the materiality in the effects of findings to diagnose if the company's state presents errors or omissions; allowing the auditor to delineate the adequate procedures that are executed of the same and thus establish in an efficient way the reasonableness of the balances reflected in the financial statements in relation to the ISA 320, which becomes the responsibility of the auditor to effectively implement the percentages with the purpose to evaluate the revealed wrongs. The methodology involved in the document is descriptive in relation to the analysis of the facts.