Auditoria en el componente cuenta por cobrar de la empresa Equinoxio S.A.

Abstract

The following research work deals with the financial audit applied to the financial statements, but a special examination is made of the Accounts Receivable component; The audit work is carried out with the balance for 2018 and 2019 balances, on an outstanding balance of a client that has not had a payment record during 2018 and 2019. Favorable results are obtained with the application of the Circularization Technique, this is a procedure applied in the financial audit of companies, there are several types and techniques of auditing, an auditor having to choose well which to apply in the audits of which perform to companies. At present we are going to run into these types of problems, with legal representatives or managers who charge their clients without legal support and why they do not have control of the components of the financial statements, always remember that companies must have an accountant and an auditor who always make corrections to avoid fraud.