Análisis de las características principales que inciden en la correcta redacción del hallazgo de auditoría.

Abstract

The financial audit is important within the companies because they allow verifying that they are fully complying with what is stipulated in the accounting standards in terms of the reasonableness and reliability of the Financial Statements. Due to the above, the professional auditor to carry out the evaluation processes must be guided by international auditing standards and in turn record all the information found in the respective work papers where the respective evidence is supported to later make the finding sheet, the same that has to contain the requirements of objectivity, conciseness and clarity and in turn the 4 important criteria that are condition, criterion, cause and effect. The main objective of the present case is to prepare the financial audit findings based on the comparison of the requirements of objectivity, conciseness and clarity to know the essential characteristics that its presentation must contain, therefore, to carry out the aforementioned, the analytical-descriptive methodology, with which it was possible to obtain sufficient information to support the theoretical bases as well as detailing the processes to be followed for the resolution of the case. Resulting in the presentation of two sheets of findings, where the first is based on the requirements mentioned above, and the second lacks these, which leads to a lack of understanding by external users. Concluding that the preparation of the work papers provide sufficient information for the writing of the findings sheet.