Dictamen profesional de auditoría de los estados financieros preparados y presentados por una empresa.

Abstract

The investigative and practical work teaches how to settle the transitional account used in audit "accumulated earnings" with credit balance, through the respective adjustments and reclassifications shown in the adjustment sheet. As a first point is the introduction, which points out the background of the problem, which is why in the development of the audit there is an accumulated result with credit balance while the accountant presented a result of the year with debit balance. The novelty and relevance of the practical work based on the knowledge acquired within the CCA could be developed by the audit review. To this end, its objective was to close the adjustment sheet proposed in audit by paying off the accrued income statement for the presentation of audited financial statements, expressing a professional opinion of the financial information examined. And for the resolution of the research, we relied on basic concepts about manifestations of different authors of indexed journals. As a second point presents the development, where theoretical bases are defined according to the issue to be solved and the resolution of the practical case raised. Finally, and as a third point based on the results obtained, the audited financial statements were prepared with the new accounting balances and subsequently the issuance of the professional opinion of these reports in accordance with international auditing standards.