Planificación de la auditoría a los elementos de propiedad, planta y equipos de agrícola el Churringo, en el año 2018.

Abstract

This research work is focused on finding the causes of why the company has not registered the current portion in the first financial year 2018, to determine the reasonableness of the financial debt, through the application of the adjustment sheet in the audit, It will identify the causes of the mistakes made in the application of the amortization table either by the German and French method determining in which of the two pays more interest, to propose the accounting correction. For which we hope that the methods used to find the results that allow to solve the present case study. With effective planning, company managers will be able to tell the difference between the application of the German and French method; so that they take the necessary corrective measures to avoid unnecessary losses. The methodology used was that of the field since financial information has been obtained for the different amortization tables to calculate the interest through the types of amortization and as descriptive research techniques (Rivero, 2008) the observation and bibliography were applied, based on the calculations, procedures and scientific literature, analyzing the results it can be concluded that in the German system the payment of capital is constant and the fees are variable and gradually decreasing, while in French the payment of capital is gradual and the fees are constant, concluding that the German method is the one who allows to pay less the financial burden.