Resumen:
Companies in Ecuador, due to regulatory obligation, must present the financial statements as a whole as indicated in IAS 1 or section 3 of the IFRS for SMEs, for which they prepare the statement of financial position and statement of comprehensive income as basic financial statements and that come from the operations recorded in the accounting, to then prepare the cash flow statement, statement of changes in equity and the corresponding explanatory notes. It should be noted that these financial statements must be approved and authorized by the general meeting of the company so that they can be presented to the control bodies, encountering a particular situation for those companies whose assets exceed $500,000.00 USD that must present the audited financial statements, for which they must hire a qualified and certified auditor in the national registry of auditors of Ecuador and notify the Superintendency of Companies of their hiring. To carry out their work, auditors are based on generally accepted Auditing Standards and obligatorily apply international auditing and assurance standards; because your work must be adequately planned to obtain sufficient and relevant evidence to support your opinión. In the evaluation of the internal control system, shortcomings are detected in its control policies, which, after their respective specific planning, present a series of indications that, with the application of the different audit tests, lead them to discover findings which must be be analyzed appropriately in order to measure their degree of confidence in their accounting treatment and documentary support in order to obtain evidence from shortages, surpluses and other material errors that are found. For this case, the audit will be carried out on the Merchandise Inventory account of a company dedicated to the marketing of construction items whose assets exceed $500,000.00 USD, which for this specific case requires establishing the reasonableness of the balance of this.
Descripción:
Las empresas del ecuador por obligatoriedad deben presentar estados financieros de acuerdo a lo señalado en la NIC 1 o sección 3 de las NIIF para Pymes, para lo cual se reconoce al estado de situación financiero y al estado de resultados integrales como base para la elaboración del estado de flujo de efectivo, estado de cambios en el patrimonio y notas aclaratorias. Además, dichos estados financieros deberán ser aprobados y autorizados por la junta general de la compañía para que pueda ser presentados por el organismo de control y en el caso de aquellas compañías que tengan activos que superen los $ 500.000,00 USD que deben presentar los estados financieros auditados, para lo cual deben contratar un auditor calificado y certificado en el registro nacional de auditores del Ecuador. La razonabilidad de los saldos en la auditoria financiera de los componentes de inventario y costos de ventas es una parte fundamental, ya que conlleva a la correcta toma de decisiones, por ende, la deficiencia de los mismos es producto de un inadecuado control interno, proporcionando de que dicha información financiera no esté libre de errores materiales, para la realización de su trabajo los auditores se fundamentan en las Normas de Auditoria generalmente aceptadas y aplican de manera obligatoria las normas internacionales de auditoría y aseguramiento. La presente investigación tiene como objetivo corregir los errores materiales del componente inventario y costo de venta en NOVEDADES ALFAPHONE periodo 2022 para la razonabilidad de su saldo.
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