Auditoría financiera al componente propiedad, planta y equipo de la empresa Equinoxio S.A., de enero a diciembre Del 2018.

Abstract

In this research work, the financial audit of the property, plant and equipment component of the company Equinoxio S.A. has been carried out. After the audit process and the due expertise that has been carried out on the asset to establish the fair value of the component, it has been detected that there is a deterioration of the value in the Land account due to the construction of a solid waste landfill in the vicinity of the land of the company, which generates a negative effect on the environment for this cause. Once the corresponding appraisal has been carried out, the fair value of the asset has been determined, and in accordance with paragraph 60 of International Accounting Standard No. 36, the adjustment to be recorded for the Land component has been suggested. of the company present in the Financial Statements reasonably its actual balance. When we encounter cases of this nature or in scenarios other than established accounting policies, we need to be clear that the use of the respective accounting standard can lead us to the solution of problems that are not daily in the profession.