Auditoría financiera a los estados financieros elaborados bajo las Normas Internacionales de Información Financiera para Pymes IFRS (NIIF) de la empresa ServiciosUTPL Cía. Ltda., de los años 2015 2016

Abstract

Abstract: This research work was carried out with the aim of providing information in a way that serves as a fundamental basis for the development of financial management of ServiciosUTPL Cía. Ltda. The main objective of this audit is aimed at verifying the veracity and reasonableness of the financial statements under IFRS for SMEs, corresponding to the year 2015, thus issuing a professional opinion on the application of the audit. It was developed under the phases of the audit, which are preliminary planning, specific planning, execution, to finally be able to issue a report, among other general aspects, containing the conclusions and recommendations, which will be monitored at a time scheduled by the audit team. During this process it was necessary to observe the internal control procedures implemented by the company with IFRS, as well as the accounting policies established by the company, tax regulations and the work code, thus allowing us to verify the reasonableness of the financial information.