Planificación de auditoría a los elementos de propiedad, planta y equipo en la camaronera Carmachala Cia. Ltda., periodo 2022.

Abstract

The development of this case was carried out by the shrimp company CAMARCHALA CIA LTDA, which is the largest shrimp exporter in the city of Machala. The aim of the study is to improve audit examinations. Through a specific evaluation, we intend to examine the elements of property, plant and equipment. An audit planning process will be performed to conduct this study. This will give us the best understanding of reliability and integrity at risk. The approach we will follow will be descriptive and quantitative, for which we will search for articles from reputable journals that support our research scientifically, and we will use field tests to help us understand this issue. After the scheduled audit of fixed assets during 2021, we obtained results and accounting control. We want to solve the shortcomings that we find so that the company has a better and more efficient control decision making.