Presentación de la hoja de ajuste del componente propiedades, planta y equipo en una auditoria de estados financieros.

Abstract

The present research work begins with a brief introduction where the background is established on the Presentation of the Adjustment Sheet of the Property, Plant and Equipment Component In an Audit of Financial Statements the importance of it is argued, within the development the main ones are applied concepts that help complement the project, for this the methodology of scientific articles that help the development of this work is applied, one of the most common procedures is the verification that the acquisition of the property plant and equipment complies with the principle of integrity , that is to say that it is registered correctly and in a timely manner; The objective of the present case study is as follows: propose the necessary adjustment seat when values corresponding to another item have been registered in a wrong item, causing a material error that must be corrected, so that the property component, plant and team in the presentation of the financial statements are reasonable, the auditor realizing this material error, proposes the necessary adjustment sheets so that in the accounting data of the company there is information attached to its reality; The main conclusions include the presence of accumulated gains and losses that originate for different reasons, and the company must register them if its intention is to have reasonable statements for all external users.