Estados financieros con opinión adversa fundamentada en el error de la materialidad del total del activo.

Abstract

The purpose of this practical and investigative case is to express an adverse opinion, considering the error of the materiality of the total asset in order to obtain reasonable certainty of the figures presented in the financial statements and thus obtain reasonable certainty of the figures presented in the financial statements. financial, it is worth mentioning that in order to determine materiality, it must be taken into account that in for-profit companies it is calculated based on 5% of the total accounting assets; and from its result, 10% is obtained as a tolerable error, this is established by the International Auditing Standards (NIA). A financial audit allows an organization or company to know if the rules and principles with which the financial information has been prepared have been correctly carried out, in addition it helps to analyze the risk that it may present. The methodology that was carried out in this investigation is technical and scientific since it ensures that the work is fully carried out through scientific journals and articles in order to provide timely information, a practical exercise was also developed for better understanding. According to the practical exercise developed, an adverse opinion was obtained.