Exámen especial a los elementos de propiedad, planta y equipo de la camaronera Camarada S.A en el período 2019.

Abstract

This analysis makes reference to the control and measurement of property, plant and equipment and how the company controls and records in the statement of financial position, governed by the parameters established by IAS 16. The special examination of property elements , plant and equipment, focuses on knowing how to evaluate? The internal control of long-lived assets. IAS 16 fundamentally seeks to standardize the treatment of this component of financial statements, so that information about the investment made by companies and the changes that occur in said investment in property, plant and equipment can be recognized. The value of the goods can cover a significant percentage very within the assets and memorandum accounts, which demands that its control be assumed with great responsibility by all the members of a company; that is, from the highest authority mainly, custodians, and all servers. Verify the existence and application of a control policy for the accounting management of plant and equipment properties in the camaronera CAMARADA SA, determining that adequate records are kept that allow the correct classification of the same according to their characteristics, such as control timely use and disposal. Carrying out the applicable audit procedures according to the circumstances, through the preparation of reports of the results obtained where the strength or weaknesses of internal control are reflected..