Auditoría financiera para la elaboración de hoja de ajuste del componente inventarios y su incidencia en la parte tributaria.

Abstract

Financial auditing, over time, has taken on an important role within companies, since it is an effective tool, which provides sufficient, timely, competent and truthful information, which allows managers to make adequate decision-making. It is a special examination of the different components of the financial statements in order to provide reasonableness in their accounting balances, generally in financial audits errors or omissions are detected in the recording and recognition of economic facts, which originates adjustments for part of the auditor. This practical case shows a surplus of inventory, detected in the audit findings, therefore the objective has been set to examine the balance of the inventory component, by preparing an adjustment sheet that allows the correct application of the tax standard. The methodology that was applied was the analytical-synthetic method, framed within the descriptive design with a quantitative-qualitative approach, which allowed the acquisition of information that served as the basis for the development of the case. The project is composed of chapters, initially with a brief introduction, then the development that contains a theoretical basis, which was obtained by consulting scientific articles from indexed journals, finally it is concluded on the importance of the inventory component, since when identifying a Surplus in said component, this affects the value of the sales declared for the immediately preceding year, for which the company must rectify its declaration, in addition to paying the tax plus interest and penalties.