Inventories are a relevant factor for any business dedicated to the purchase and sale of finished goods, because they are the elements that allow it to develop its economic activity, therefore, this item deserves special ...

The following work is focused on having a reasonable opinion through the analysis of the audited Financial Statements of an accounting period, which is carried out through systematic processes that go within the papers of ...

This practical work is developed by addressing a relevant content for the industrial sector, it is an analysis of the performance of production machinery, to evaluate the level of efficiency it maintains in relation to the ...

The audit is a control process carried out on an entity to evaluate the quality of financial information, the product of subsequent events in an economic period. Its main objective is to determine the reasonableness of the ...

The International Public Sector Accounting Standards were issued internationally by the International Public Sector Accounting Standards Council, which were adopted by Ecuador in January 2020, with the purpose of harmonizing ...

The following research work addressed the issue of the evolution of the Tax System over time in Ecuador, due to the importance of tax collection to launch the investments and government projects of the nation, for this ...

Financial auditing, over time, has taken on an important role within companies, since it is an effective tool, which provides sufficient, timely, competent and truthful information, which allows managers to make adequate ...

The present paper emphasizes the implementation of Forensic Auditing as an internal control tool for the prevention and detection of acts of corruption which are originated in public institutions. In this sense, the objective ...

In this research work framed within the line of research of accounting and auditing, financial mathematics, based on the results and management of financial reporting standards develops the implementation and use of NIIF ...

The financial audit is a key tool for detecting possible risks that affect the accounting of the company, thus collaterally decreasing profitability, generating a series of events such as poor decision-making by managers, ...