Planificación de la auditoria aplicada a la cuenta clientes de la empresa Kachito S.A en el año 2018.

Abstract

The planning of the audit represents procedures and techniques that the auditor uses to determine in a timely, competent and rigorous way the use of company resources, in relation to internal controls that it attributes to achieve suitable and competent certainty, to issue the professional opinión. That is why this research is focused on defining and analyzing the audit planning in the client account with respect to the first half of 2018 in the Kachito S.A Company to establish the reasonableness of the balances of this account. It should be noted that this account entails a continuous problem that is generated in companies, due to the fact that debts continue to be registered that are not reasonable with the balances, in some cases they are over-dimensioned and in others they are underestimated. That is why the application works in this special exam will be analytical, because it must be based on different scientific articles, regulations, and standards that are taken as a reference to interpret and resolve the results; In addition, it includes the planning stage with the respective internal control and risk assessment matrices that have the purpose of verifying the reasonableness of the audited account, and finally, the preparation of the audit program with the possible errors executed by the company Kachito SA The results after having developed the audit program indicate that an evaluation of the processing of the clients component allows the identification of deficiencies in the measurement, control and recording of accounts receivable.