One of the conditions for conducting a professional audit examination is that it be planned and supervised in order to ensure that the evidence is competent and relevant, in the planning phase the auditor examines the ...

The research work emphasizes the analysis of the problem of the improper collection of installments of a long-term loan with a German amortization system in which the financial institution violated the monthly installment ...

At present, Association of savings and credits have had great acceptance and confidence in the financial market by customers for presenting adequate liquidity and solvency ratios. From this perspective, the importance of ...

The case study is focused on examining and evaluating internal control, complying with the audit program in the company LUCAS CÍA. LTDA which was applied in the accounts receivable and uncollectible accounts component. The ...

This analysis makes reference to the control and measurement of property, plant and equipment and how the company controls and records in the statement of financial position, governed by the parameters established by IAS ...

One of the main controls that companies apply is the audit, in which they direct procedures that allow obtaining results, verifying that resources are used efficiently that allows a control of each accounting account, ...

Today, agricultural accounting is of vital importance for organizations that have activities related to agriculture, livestock and aquaculture, since it allows to know the level of costs that have been incurred and the ...

The calculation of the offer is one of the most useful business management tools used by the professional in Accounting and Auditing, especially when its application is related to fixed costs, since it allows to have a ...

The application of budgets is very important for companies, therefore, in the present work, different types of budgets were carried out for the company Calzados Emill SA, which is dedicated to the production and commercialization ...

At present, competitiveness, globalization and more market factors require that every company have timely and real financial information in order to take advantage of economic opportunities, having real financial statements ...