Informe de auditoría según la NIA 700, caso dictamen con salvedad.

Abstract

The financial audit focuses its study on the analysis of the Financial Statements of the audited company, in order to detect errors for the application of corrective measures to in turn make the necessary adjustments and the presentation of reasonable balances in their reports, with which managers can make the right decisions. In this sense, the main objective of the case is to prepare the audit report through the application of NIA 700 for the issuance of the respective auditor's opinion, for which the investigation in the Property, Plant and Equipment component was emphasized. To resolve the aforementioned objective, an analytical-descriptive methodology was used, which allows the support of the case in reliable sources, and the detailed description of the process to be followed for its resolution. Thanks to what was stated in previous lines, it was possible to obtain as a result the audit report regarding the classification of the asset accounts and their due adjustments on their depreciation, which gives the auditor sufficient grounds to issue an opinion with exception, since the error presented has not been the subject of a relevant materiality for the company. Finally concluding that the preparation of the audit report in accordance with the respective standard, gives managers sufficient information on the way in which the company has operated in a given time, therefore the implementation of audits is a determining factor in organizational growth.