Planificación de auditoria al componente propiedad, planta y equipo a la camaronera "La Gamba" S.A, periodo 2018.

Abstract

In the present case, it was done to the shrimp company “La Gamba” S.A. It dedicates to the export of shrimp located in the Province of Gold coastal area of greater production. The research work aims to develop an audit plan for the elements of Property, plant and equipment, with which we intend to determine and evaluate the component, since this problem can restrict the real knowledge of the state of the assets. For the development of this work we apply the analytical methodology since we will carry it out through articles from certified journals, in which we find the scientific support of the key issues, helping us to understand the case, we have also implemented the internal control procedures; such as the internal control questionnaire, key controls, control matrix, control risk and also the sample size to measure the confidence risk. After the audit application to the Property, plant and equipment component in the 2018 period, the result we obtained is reflected in the audit program the findings found were goods in deterioration due to loss of value, goods in good condition without use, goods in lease over one year, goods in good condition to apply reassessment, goods in bad condition for damages.