Ajustes y reclasificación de auditoría al componente ingresos ordinarios y su incidencia en la razonabilidad de los estados financieros.

Abstract

The present investigative work is framed in subjects related to the importance of the financial audit in this case to the accounting record and the tax impact that is generated, since this research expresses the importance of knowing the accounting regulations that the State recognizes, the objective of this job is to determine that the facts performed by the entity have been executed according to the rules of law and those referred by the company; that is, to issue an opinion that the entity's financial statements present a reasonableness, with this they give security to all those who are immersed or want to become part of it. In this way, in order to develop this work, we specify in the income component for this, we review the norm in terms of ordinary income and when it is recognized as such, once the bases for determining the recognition of an ordinary income were obtained, the nature of the facts was evaluated registered in order to detect whether or not there are possible errors or omissions that give rise to significant changes to the financial statements and that allow the presentation of financial information that distorts the reality of the facts. We rely on the quantitative and qualitative method, which allows us to review the regulations and make calculations, thereby giving a certainty that the disbursements made and to be executed are correct and comply with the provisions issued by the activity control bodies. developed in a certain time.