Dictamen de auditoría a los estados financieros con fines de financiamiento de la empresa Gonzaga S.A. período 2019.

Abstract

Financial entities usually show skepticism when granting loans to businesses and companies in our country because they generally present financial statements with deviations from standards or unreasonable figures, which are accompanied by annexes that give little reliability about them, which is why banks they need to contrast them with external information and request complementary information such as tax returns and other guarantees, and yet in many cases their requests are rejected because the accounting information does not provide sufficient confidence to access credit. In this sense, the financial entities of the public sector, being constantly audited by the Comptroller General of the State, take much more precautions when it comes to considerable figures, since in these cases it is required that the financial statements be audited by a professional who guarantees that the figures exposed show reasonableness and also meet certain parameters to analyze their financial situation, showing indications of the return of money plus interest; In addition, the company must have a sufficient level of assets to guarantee the debt in case of non-payment without the need to resort to collaterals and also verify that the business is sustainable over time with profitability margins that guarantee the income of resources. to the company, these parameters are generally framed in the indices of liquidity, solvency and profitability. The auditor's job lies in testifying that the figures presented in the financial statements are reasonable and show the faithful reality of the business.