Auditoría financiera, ajustes y reclasificaciones al componente propiedad, planta y equipo de la empresa Global S.A en el año 2019

Abstract

The financial audit has the function of examining the reasonableness and veracity of the components of the financial statements presented by the company, this research work was aimed at applying financial audit procedures for the preparation of the adjustment sheet and reclassification of the component Property, Plant and Equipment of the Global SA Company in 2019. The analytical-synthetic method was used, which led to the review and verification of scientific articles. This inquiry places emphasis on observing the valuation of registered and depreciated personal property in inappropriate accounts. As a result, it was determined that due to its nature and function, the balance of the hardware account component belongs to the office equipment account, and the respective adjustments and reclassification were made, determining the fair values of the financial statements.