Examen especial a las cuentas por cobrar de la empresa de insumos bananeros Pagacuandopuedas S.A. por el período 2019.

Abstract

One of the conditions for conducting a professional audit examination is that it be planned and supervised in order to ensure that the evidence is competent and relevant, in the planning phase the auditor examines the company's controls and sees the problems that the entity faces or may face in the immediate future. The final product of the audit planning is the preparation of the audit program for the account to be examined, with which the operational auditor will then proceed to execute said actions until obtaining the necessary evidence to support the auditor's opinion in the disclosure phase. The present case has been raised to obtain sufficient and pertinent evidence during the execution of the audit work of the accounts receivable in the company PAGACUANDOPUEDAS S.A. during the 2019 period. Due to the analytical approach presented by this type of case to be developed, we will apply the descriptive-explanatory methodology, since it will be based on the analysis of the different scientific articles in order to achieve their understanding. From what was presented in the audit program for the accounts receivable of the company PAGACUANDOPUEDAS SA, of which several shortcomings have been pointed out in its internal control system, which were analyzed in the planning phase and will be examined in the phase of the execution of the audit work.