Examen especial a la cuenta propiedad planta y equipo del Gobierno Autónomo Descentralizado Municipal del cantón Sucúa Provincia de Morona Santiago año 2019

Abstract

The objetive of this study was to apply a special examination to the Property, Plant and Equipment account of the Autonomous Decentralized Municipal Government of the Sucúa Canton,in the province of Morona Santiago year 2019,to determine the reasonableness of its balances.The research approach was qualitative, as particular characteristics found in the administrative and operational procedures inherent to the property, plant and equipment account were analyzed; as well as quantitative, applied through substantive tests such as calculations, confirmations, reconciliations. It was a descriptive research level with a non experimental design. Regarding the type of study, a field, analytical and bibliographic research study was applied. As a result afther the special examination, a clear opinion was determined since it was demostrated that the account balance was reasonably presented in each of its important aspects in accordance with current legal provisions and with international accounting standards and international financial standards.The implementation plan was recommended, as it represents account, due to its application will permit the improvement and correction of findings which will contribute to the development of the Autonomous Decentralized Municipal Government of the Sucúa Canton