El hallazgo como sustento del dictamen en el informe de auditoría en el marco de la NIA 700 (revisada).

Abstract

The purpose of the Financial Audit is to analyze how the movements of the company are carried out, and then expose its criteria on the Financial Statements regarding their clarity at the time of presentation, so that the higher authority of the company takes its own decisions based on our criteria issued. Next, in this work we will determine audit findings specifically in the Temporary Investments component, taking into account the transaction period of said account. For the development we have taken into account theoretical bases that will provide a strategy for easy development of the proposed case; within which each of the reports on the audits carried out in past periods to other entities to the Temporary Investments account specifically Accumulation Policies will be examined, to get an opinion and this in turn to place the documents that we are going to work on. The documents that we are going to focus on to prepare this work are the following financial reports: Statement of Comprehensive Income Statement of Financial Position, both prepared by the entity's accountant and then by the relevant auditor, thus reaching the conclusion that the transactions that have been made are linked to poor accounting in your registry, at the time of recognizing the revenues that have been generated from said policy. Therefore, we will establish suggestions from the audit findings, based on the facts that have been shown that in this case there is an affirmation of honesty and trustworthiness.