Examen especial al componente vehículos de la empresa ESTUDIAR S.A. correspondiente al ejercicio fiscal 2018.

Abstract

The present research work, determine the importance that a company should have when designing or implementing a financial audit program, that helps us to effectively examine each of the financial statements, and through them, allows us to analyze quickly The operations carried out by the accounting entity, with the intention of being able to issue a technical and professional opinion. Taking into consideration the importance of the subject, we analyze the case of Empresa Estudiar SA, the subsequent one for a tax administration requirement, a special examination is requested of the Vehicles component, where it is detected, which performs a depreciation for a value of 30% per annum, without informing the Control Body, causing the operations carried out, maintaining a high degree of tax contingencies. To address the problem raised, the objective of the present work is to prepare an audit plan to manage an adequate internal control, through its analysis and application, which allows determining the reasonableness of the Financial Statements. For the development of the proposed proposal, the quantitative methodology was applied, with a descriptive approach, based on the International Accounting Standards No. 36 and the organic law of the internal tax regime (LORTI). The expected results in the practical case are, specify the mistakes by clearing accounts and make the necessary adjustments, so that they can comply with the statutes of the law without evading taxes, without fines and contraventions by the active subject.