Examen especial al rubro propiedad, planta y equipo de la empresa Equinoxio S.A., de enero a diciembre del 2018.

Abstract

This research work was carried out to determine through the financial audit the reasonableness of the balances and compliance in the application of accounting policies on the components of the property, plant and equipment of the company EQUINOXIO SA, from January to December of 2018, with the objective of evidencing and sustaining the findings under the scope of International Accounting Standards and International Auditing Standards through work papers such as the audit program, depreciation table applying the linear method, analytical card and the respective accounting entry by adjustment. The investigation contributes relevant information for the decision making on its fixed assets in terms of utility that the company estimates and its management policy, to avoid incidents in the current period of significant nature or in future periods. The case analysis uses a research methodological approach based on the applicable accounting and auditing normative base, journal articles, and books, thus allowing me to apply the knowledge acquired in my academic training at the Technical University of Machala.