Ajustes al componente cuentas y documentos por cobrar de clientes no relacionados.

Abstract

This degree work is focused on the audit of financial statements, which is relevant in the context of assessing the accounting information shown by an entity, whether it is from the public or private sector, which is prepared under International Information Standards. (IFRS) and IAS and their interpretations. The practical case analyzed refers to the audit of the financial statements of the company "INDUSTRIAS ABC" in the period from January 1 to December 31, 2020. Which was developed in order to demonstrate that the audit can be an accounting and financial control tool for the company's managers and who, in turn, can know the economic-financial situation of the organization and the changes that have occurred. occurred in order to analyze and propose viable alternative solutions useful for the development of the company. Therefore, the present investigation allows us to indicate the effects produced by making adjustments to the component Accounts and Documents Receivable from Unrelated Clients, with this it is determined that the financial audit is of vital importance for the administrators since it allows to have a clear focus on decision making and determines the reasonableness of the financial statements to obtain sufficient and appropriate evidence to express an opinion on the financial statements so that decisions can be made in a timely manner by the directors of the company. company.