Auditoría a los Estados Financieros bajo NIIF para PYMES, en la empresa de lácteos Gonzanamalac. Cía. Ltda. Año 2014

Abstract

This work titration was performed in order to provide information that will serve as fundamental to the development of operational management of Gonzanamalac base. Cía. Ltda.; the main objective of the audit is intended to verify the property, truthfulness and fairness of the financial statements under IFRS for SMEs, the financial statements for the period 2014 to issue professional opinion on the implementation of the audit. Phases, preliminary planning specific planning, implementation developed to finally issue a report that among other relevant aspects contains conclusions and recommendations that will be monitored in the time provided by the audit team. During the process it was necessary to see whether the internal control procedures implemented by the company comply with International Financial Reporting Standards and the accounting policies followed by the company, tax and labor code regulations, which enabled them to verify the reasonableness financial reporting