Auditoria tributaria a los ingresos y su importancia en el pago de las obligaciones tributarias de la compañía Ecuador.

Abstract

The present investigation addresses one of the topics of greatest interest at present, referring to the timely and effective fulfillment of the tax obligations that legally constituted organizations must perform to frame their operations within the legal regulations through the tax audit, as a tool which allows verifying the reasonableness of the balances presented by the economic units and, above all, the verification that their taxes have been covered based on the reality that occurs in the entity; It should be noted that the research has literature that is based on high-impact publications in order to achieve greater objectivity and relevance for the different users of the information and its origin is given through the operational and non-operational revenues obtained by the Commercial company Ecuador Cía. Ltda .; its methodology is analytical in nature, since it is clearly detailed what objectives and procedures should be performed within the applied test; It is important to highlight that in its development the indices used are left as well as the audit program and the analytical and narrative ID cards that allow determining the relevance of the internal control system implemented; At the end of the study, general conclusions are left, which are the starting point for new investigations that could be carried out in the short or long term in the accounting, finance and audit areas and that will serve as a guide to be assimilated by similar entities in Your tax return.