Programa de auditoría para determinar la razonabilidad del saldo del componente propiedad planta y equipo.

Abstract

Within the financial audit, the audit program plays a fundamental role in describing theobjectives and procedures that will be carried out by the audit team in order to findsufficient and competent evidence to issue an opinion in accordance with the reality ofthe audit. company that is audited, the structure of the research is framed in anintroduction, which highlights the problem to be investigated, the central problem andthe objective, then we have the development where the main concepts about auditingand related topics are described that have a direct link to the practice developed later, atthe end of the paper, the conclusions reached are presented and that serve for futureresearch in the field of accounting and the evaluation of financial statements, throughthe provisions in the International Auditing Standards NIAs.