Auditoría tributaria a lácteos Doña Isabel, del cantón Guano, provincia de Chimborazo, período 2019

Abstract

The research work carried out at Lácteos Doña Isabel of Guano canton, Chimborazo province, a tax audit was conducted for the period 2019. The main objective was to determine compliance with the tax obligations established in the current laws of the Tax Code, and Internal Tax Regime Law, among others. Therefore, fieldwork was carried out in Generally Accepted Auditing Standards that were applied with their respective phases: the planning that allowed developing strategies to follow, the execution, the phase in which an analysis of the critical areas was performed and allowed obtaining sufficient and competent evidence that will support the conclusions and recommendations set forth in our Audit Report in addition to the opinion expressed in the opinion to the Financial Statements. During this process it was found that Lácteos Doña Isabel has not complied adequately with its tax obligations, that it filed its tax returns late, generating the payment of fines and interest, affecting the fulfillment of its obligations, it was also found that the tax information is not kept organized, which prevented verifying that the values declared are correct and thus avoiding the preparation of substitute returns. In accordance with all the shortcomings found, a report was issued in which recommendations were presented to enable Lácteos Doña Isabel to improve its processes in order to obtain greater economic benefits.