Auditoría tributaria a la empresa exportadora Quevexport S.A., de la ciudad de Quevedo, provincia de los Ríos, período 2017

Abstract

The present Tax Audit to the Export Company QUEVEXPORT SA, from the city of Quevedo, Los Ríos Province, period 2017 had the purpose of determining the compliance of the institution's tax obligations. For the development of the investigation it was necessary to know the company through first-hand observation and an interview with the manager, with the obtained results and through the application of deductive, analytical and synthetic methods, the Financial Statements were evaluated through the analysis of balances and the elaboration of analytical certificates; besides diagnosis of Forms and Annexes through the comparison of values between both documents; In turn, through the application of an Internal Control questionnaire by means of the COSO III method, deficiencies were detected such as the untimely recording of accounting and tax operations, lack of tax conciliations, late and erroneous declarations, erroneous or improper calculation of deductible and non-deductible expenses, lack of supervision by the accountant towards interns, poor communication between the general accountant and the external accountant; and, lack of application of preventive and corrective measures in the different procedures performed by the staff of the accounting area. Therefore, it is suggested that the shown recommendations in the audit report can be implemented to take the necessary measures to safeguard the economic and financial resources of the company, as well as to contribute to the correct decision-making process.