Expresión de la opinión profesional de los estados financieros auditados en una empresa por un período contable.

Abstract

The financial information that every company reflects must be supported by current accounting principles and standards, however, the financial reports presented generally lack reasonableness, in this regard it should be said that the objective of this investigation has been to present the adjustment sheet proposed in audit , settling the transitory account of accumulated results to express a professional opinion of the financial statements of a company, here it is worth emphasizing the importance of having correctly executed the adjustment sheet, because it allowed to settle the accumulated results account, since a Equity variation that exceeds the limit of the tolerable error and through the descriptive methodology it was possible to better detail the process set in motion, opening up the expression of opinion, in this case it has been adverse or negative, according to the information analyzed and whose result provided alerts in the issuance of the instruments s financials, achieving favorable effects in improving internal control.