Propuesta de ajustes del componente deuda financiera para la presentación razonable del pasivo en el estado de situación financiera.

Abstract

The audit, being a tool for monitoring, evaluating and verifying the accounting processes existing in a company, allows us to know the reality of financial information, to know if it lacks reasonableness, it is generated in order to present the duly correct adjustments, in case the accounts become inconsistencies. For the development of research, an analytical-descriptive methodology is applied, which allows collecting bibliographic information with the intention of supporting the problem of the case with theoretical bases. The problem deals with the financial debt between the company ''Nicmar S.A'' and the Banco de Machala, by automatically debiting erroneous payment installments from the company's current account, due to the incorrect application of the repayment method. For this reason, the auditor set himself the objective of preparing the adjustment sheet to reflect the actual values to be canceled. With the results obtained it was known that each payment that has been generated in terms of capital has been greater than it should be, while in the cancellation of interest it has been lower. It was concluded that it was of the utmost importance to implement the audit in the company, allowing the necessary adjustments to be applied to solve the problem and thus demonstrating the veracity of the balances.