Auditoria a los estados financieros de la empresa Equinoxio S.A., del 1 de enero al 31 de diciembre 2018.

Abstract

This research paper deals with the audit in the financial statements of the company Equinoxio SA, said audit is performed to verify if the activities carried out by the company are in perfect progress, the period of the audit is from January to December 2018 Once the visit is made in the company, we requested the information to perform the respective financial audit, once we applied the audit process we made the analysis of the findings which allowed us to determine the following: the bank reconciliation had not been carried out with regarding the expenses of electric power and telephone service; In addition, 5% of uncollectible accounts were found in which there are no outstanding balances with the validation of the previous years; The physical verification of the inventories of merchandise was carried out since there are missing or products in poor condition. We conclude with the application of the standards and techniques in the audit for the respective analysis of the accounts applied.