Examen especial a las cuentas por cobrar de la empresa Electrodomesticos Fácil S.A de la ciudad de Machala del periodo 2019.

Abstract

One of the main controls that companies apply is the audit, in which they direct procedures that allow obtaining results, verifying that resources are used efficiently that allows a control of each accounting account, reflecting the shortcomings and risks in order to adopt measures corrective measures and recommendations based on the evidence found when analyzing the information. The development of this work aims to develop an audit program of the accounts receivable component of the company ELECTRODOMESTICOSFACIL S.A, dedicated to the commercialization of high-end appliances, recognized brands and offering a guarantee for customer satisfaction. For the explanation of the case we will use the descriptive and explanatory methodology, the situation of the company will be diagnosed by means of the matrix of internal control and risk assessment questionnaires. The support of this information is based on scientific articles written by professionals linked to the matter, being a reliable reference to comply with the corresponding guidelines. The application of the special examination TO ACCOUNTS RECEIVABLE makes it easier to recognize failures in the accounts receivable component, which serve to maintain adequate control of collections for decision-making for the welfare of the commercial entity.