Planificación de auditoria al componente inversiones temporales para determinar la razonabilidad de los estados financieros.

Abstract

The investigation focuses on the realization of the audit planning to be able to implement strategies of the temporary investments made by a company in order to obtain greater liquidity for its operations, its accounting record is fundamental to establish that the data contained in the financial statements they are the faithful reflection of what has been happening in the company, which is why the internal control questionnaire is reduced to determine that there is an adequate follow-up by the administration to these funds that they allocate to invest them in operations that generate higher interest to those of the traditional bank and therefore, since there is the possibility of carrying them out, all the accounting elements must be taken into account so that there are no future drawbacks, the methodology used is based on the descriptive method since the guidelines for developing procedures are detailed of valid audits to obtain evid sufficient and competent to support the subsequent audit report.