Hoja de ajustes en la auditoría financiera al componente cuentas por cobrar para presentar información razonable.

Abstract

This research work addresses a topic that contributes to the professionals who perform the audit in the different areas of application, the problem refers to erroneous accounting information of the provision of uncollectible accounts resulting from accounts receivable, taking into account the legal regulations and accounting, adjustment sheet prepared by the auditor of the financial statements when tests have been applied that are specific to the audit and it has been determined that there are erroneous calculations and therefore it is necessary to propose alternative solutions for the company to adopt them and present reasonable information in its financial statements, the procedure used is to verify the calculations made in the provisions of uncollectible accounts within the company and to counteract it with current regulations, among the results obtained the corresponding adjustment entry that should be made the organization to obtain real data of its economic and financial situation that serves for the taking of pertinent decisions.