Ajustes a los estados financieros auditados en un periodo contable para presentar una opinión con seguridad razonable.

Abstract

The following work is focused on having a reasonable opinion through the analysis of the audited Financial Statements of an accounting period, which is carried out through systematic processes that go within the papers of work, from which we use to collect evidence or findings that allow them to have a safe and reasonable opinion in the letter of the opinion. Aiming to close the adjustment sheet in an audit, paying the accrued income statements to give a reasonable opinion of a company's financial statements. To systematize the investigative work, a descriptive problematic methodology was used, because it is a problem that constitutes a very important aspect within the competencies of professionals in Accounting and Auditing, in such a way to determine how should an adjustment sheet be closed?. For this reason we rely on literature review, papers and scientific research to determine the procedure of adjustments within an audit. Finally, after making the respective adjustments, the accounting balances were obtained, which the independent auditor will carry out the audited financial statements. Based on the results obtained by settling the audited esrauates, the auditor may determine whether the financial statements are reasonably presented, in order to be able to give an opinion with reasonable certainty based on International Financial Reporting Standards (IFRS).