Presentación de los ajustes en auditoría del componente efectivo y equivalente al efectivo de un período contable.

Abstract

The present research work is focused on exposing the material errors of the component of Cash and Cash Equivalents frequent within the accounting and developing the respective adjustments to the accounts affected by monetary inconsistencies, according to the criteria of a financial audit. For this reason, the objective was to formulate the adjustment sheets of the Cash and Cash Equivalent component, analyzing the monetary errors made by accounting in order to present reasonable balances within an accounting period, the implemented methodology was based on the descriptive method by the reason for detailing the corrections made to the different cases that occur within the accounting cycle. It was concluded with the importance of carrying out an audit that allows, with the findings found, to apply the necessary adjustments to know the veracity of the balances.