Examen especial de auditoria al componente vehículos de la empresa Exfrut S.A. durante el periodo 2018

Abstract

This research work is aimed at determining the relevance of designing and implementing a financial audit program within an organization that contributes during the audit examination to the Financial Statements and at the same time allows the effective evaluation of the movements made by the company during the financial year analyzed, in order to obtain sufficient, relevant and adequate information to support the auditor's opinion at the end of the audit. For this reason, when evidencing the importance of the audit program, in this case the situation of the Company EXFRU SA will be analyzed, in which, due to a requirement of the tax administration, a special examination of the component is requested. Vehicles, in which the development of a depreciation of 25% per year was detected, without prior notice to the entity in charge of control, leading to significant tax inconsistencies in the movements made. In this sense, to solve the problem raised, the objective of the investigation is to develop a special examination that allows to reflect findings, errors or situations of material misstatement in the financial information. For the development of the proposed proposal, a quantitative research was used under the descriptive method, based on the International Accounting Standards (IAS) and the Organic Law of the Internal Tax Regime (LORTI). The results to be obtained from the case will allow to determine the affected accounts, make the necessary adjustments and avoid the sanction of taxes.