Auditoria financiera del componente deuda financiera mediante amortización del sistema alemán y francés en la presentación de los estados financieros.

Abstract

The document presents an analysis of the audit procedures of the financial statements of the productive entity investigated as a way of knowing the material errors in the state of the financial debt component resulting from the amortization processes of the German system and the French system. The research is developed following a descriptive analytical methodology, which is based on the review of documents endorsed by the scientific community and published in secondary bibliographic sources that allow delving into the theories referring to the problem under study. The financial audit seeks to find errors in the balances of the financial debt component through amortization methods that produce inconveniences within the fiscal and productive period of the productive entity. For these purposes, the objective is to formulate a financial statement adjustment sheet that allows correcting material errors in the financial debt component. It is expected that the results obtained will determine in a timely manner the errors made in order to remedy them and thus collaborate with the effective exercise in managing the state of the financial debt, providing solutions to the errors that may be found.