Auditoría tributaria a la Estación de Servicio Santiago Dos de la ciudad de Riobamba, provincia de Chimborazo, periodo 2018

Abstract

The present study pretends to conduct a Tax Audit Process at the Santiago Dos Gas Station Company located in Riobamba city, Province of Chimborazo, term 2018 in order to verify the fulfilment of tax obligations of the company. For this study, internal control questionnaires were carried out by applying the COSO I method, where a summary matrix of the weighting of the internal control questionnaires with their respective level of risk and reliability was shown. Likewise, tax obligations were analyzed through the application of the Generally Accepted Auditing Standards, and also, some documents were developed as sufficient evidence in this Audit process to demonstrate tax compliance in accordance with the Tax Regime Law. This analysis showed the existence of deficiencies at the moment to respond to tax regulations established by the Servicio de Rentas Internas. It also shows data inconsistencies in the balance of tax credits resulting in the presentation of unreasonable and unrealistic information. Therefore, it is recommended that the company verifies the information before reporting its tax declarations to the Servicio de Rentas Internas in order to avoid penalties, fines and even its final closure.