Hoja de ajuste propuesta en la auditoría financiera al componente de inventarios y costos de un ejercicio fiscal.

Abstract

Inventories in organizations represent one of the most important assets since they are in constant rotation, either being used in productivity or intended for marketing. In this sense, the present work was oriented to carry out an investigation of the inventory and cost component with the purpose of determining the real balances of this component in the different products that the company XYZ markets, for which it was necessary to use analytics of differences in more or less as the instrument that will allow to obtain the adequate information that will contribute to the decision-makers as appropriate. As a result of what was described, the objective to be fulfilled was to propose adjustments of monetary errors in inventories and costs detected through the analysis of differences in less and more to present reasonable figures of the analyzed component. To fulfill the objective, an analytical and descriptive methodology was applied, through which the information supported by scientific journals, books and regulations that allow the development of the proposed case will be used. Through this, it was possible to determine three types of differences within the organization, one of them in favor of the company since the sale was made, but it was not withdrawn within the deadlines established by the entity, on the other hand, there are unjustified differences that were attributed to the person in charge of the warehouse and another justified by virtue that it was not registered in the accounting systems within the period in which the transaction was carried out.