Auditoría tributaria a la Compañía de Seguridad Geansevip Cia. Ltda. de la ciudad de Puyo, provincia de Pastaza periodo 2018

Abstract

The present study was developed with the aim of carrying out a tax audit process to a security services company called Geansevip Cia. Ltda, located in Puyo city, province of Pastaza, during 2018 in order to verify the fulfillment of the pertinent legal regulations. This research was carried out under a documentary-descriptive field research by applying inductive, deductive and observational methods, as well as a survey as a research tool. The meticulous observation of each one of the documents in the company allowed to identify that the declarations lack of a defined criterion according to chapter 4. declaration and payment of the value added tax (IVA) article 67, the accounting journal system does not record the documents of income, expenses and deductions in a chronological order. In addition, there is no adequate control for the verification of invoices in the general ledger. The highest representative of the company is suggested to take into account the corresponding report. its pertinent conclusions and recommendations in order to take the respective steps and comply with current legal regulations