Examen especial a la cuenta caja bancos en la empresa ESTUDIAR S.A., del 1 enero al 31 diciembre del 2017.

Abstract

He vertiginous growth of the economy and globalization have contributed to the supply companies either of goods or services improving their business strategies every day in order to ensure their permanence and continuity in the market, therefore the internal control exerted by each entity in each and every one of its processes is of vital importance to ensure its positioning, in this context the audit in compliance with the International Standards of Audit "NIA", plays a fundamental role in that it evaluates the veracity and integrity of transactions commercials which helps us to detect errors or frauds in time through findings, which allows us to correct and recommend proposals that contribute to improving internal processes, special auditing examinations to certain accounts such as cash - banks allow transparent processes and make sound decisions on the part of management to achieve that the accionist as they perceive a high level of confidence, by virtue of the fact that the audit is carried out by a specialized professional, who after applying the useful, pertinent and necessary tests recommends the respective adjustments and reclassifications to the accounts to finally make a report in order to demonstrate the reasonableness of the financial statements and the internal control that the entity is developing.