Presentación del ajuste en auditoría del componente de deuda financiera dentro de un período contable.

Abstract

The financial audit is the procedure that results in a report, which establishes the financial situation of the unit under analysis, based on the auditor's knowledge and opinion on the reasonableness of the financial statements. In order to develop the research, an analytical-descriptive methodology is applied, starting with the review of scientific articles, books and standards that will allow the theoretical foundations to be established. The problem revolves around the error on the part of the financial institution, when debiting the installments of the financial debt by means of another method of amortization, different from the one agreed with the client. For this reason, the objective was to formulate the adjustment sheet to correct the material error of the financial debt. With the results obtained, it was identified that more amortized capital had been debited and less interest had been paid. Therefore, it was concluded to make a debit adjustment in Other accounts receivable and Accumulated losses because the event to be recorded corresponds to a previous accounting period, and a credit adjustment of the financial obligations.