Ajustes en auditoria del componente deuda financiera para la presentación de información razonable en los estados financieros.

Abstract

The investigative work is related to the analysis of an existing problem and that originates from the quotas that a local company has been paying with a different amortization method than the one agreed with the financial institution where the bank loan is made, that for accounting terms it is called Financial Debt, which has generated higher interests and that affect the economic interests of the organization; the procedure used is to determine the balances that should have been debited by the depositary bank and to counter it with the reality that should have existed; for this purpose, the auditor will set the appropriate adjustment that allows the company to claim the balances collected in excess, among the results highlights the amount that was overcharged and for which the accounting entity should look for a viable solution alternative that does not affect your profitability levels.