Expresión de una opinión con salvedad de los estados financieros fundamentado en la materialidad.

Abstract

This research work is focused on the purpose of determining the materiality of the financial statements of an audited company, based on the auditor's opinion as provided in the International Auditing Standards (NIA 320), taking into account that many of the companies omit values ​​to be recorded in their financial statements, these being many times unintentionally, however this directly affects the result and in the same way the non-compliance with the International Accounting Standards (IAS 1), the objective of this work is to present audited financial statements, settling the temporary account of accumulated results to express an opinion based on materiality, the methodology implemented was a descriptive research method because this will allow us to resolve and describe all the procedures carried out by the auditor during the audit process; concluding that the company obtained a variation in equity with a credit balance, therefore the auditor through the findings determined an insignificant error and therefore issued a qualified opinion.