Planificación de la auditoría a la cuenta mercadería de la tienda AKA S.A de la ciudad de Machala periodo 2018.

Abstract

The research work aims to carry out the audit program based on the needs of the company for the inventory component, its preparation responds to the need to know the management of the items destined for sale and which are the most profitable allow to obtain the company; here, the contribution of previous investigations and international auditing standards, which guide and guide the actions of auditors in this important work that administrators or managers require to make relevant decisions; The methodology applied is descriptive, since the substantive and compliance procedures that will allow the evaluation of the aforementioned item for a correct business decision making are mentioned, it is also imperative to highlight that the criteria also mention criteria of the standard International Accounting IAS 2 as it is precisely the one that directs the correct accounting process for this component; An adequate audit planning allows commercial entities to optimize their operations and reasonably establish the audit procedures to be performed in the audited area, and thus take appropriate measures according to the needs of the entity analyzed and in turn establish the respective techniques that It will be carried out in order to ensure that its processes are carried out efficiently and effectively at the end of the work, the main conclusions that allow to be the starting point for similar new investigations are expressed.