Auditoria tributaria del componente cuentas por cobrar de la empresa Lucas Cia.Ltda del periodo 2019.

Abstract

The case study is focused on examining and evaluating internal control, complying with the audit program in the company LUCAS CÍA. LTDA which was applied in the accounts receivable and uncollectible accounts component. The problems found in the fiscal year are non-compliance with the application of internal control, and at the end of the accounting year, the closing adjustments were not made, which means that the financial statements are not true and reliable. The exercise was based on the use of the organic law of the internal tax regime of Ecuador, that is, an audit based on the stipulations of articles, to be able to conclude the effects that the calculations of the provisions in the financial statements and the tax returns have. Tax on Internal Revenue Services of Ecuador.