Auditoría tributaria a la empresa Amazonia Verde Amazverd Cía. Ltda. de la ciudad de Macas, provincia de Morona Santiago, en el periodo fiscal 2021

Abstract

The tax audit was carried out in the company Amazonia Verde AMAZVERD Cía. Ltda. in the city of Macas, Province of Morona Santiago, fiscal period 2021, was developed to verify compliance with tax obligations and evaluate the administrative management of the company before the Internal Revenue Service. For this qualification work, the current Tax Regulations were taken into consideration, as well as the Internal Tax Regime Law and the Generally Accepted Auditing Standards, for the execution of the audit phases using Internal Control Questionnaires using the COSO III method where the following components were evaluated: Control Environment, Risk Assessment, Control Activities, Information and Communication, Supervision, and Monitoring; Interviews were held with the manager and the accountant in order to learn about the different tax processes that are carried out; through the application of compliance and substantive tests, information was collected that serves as a support for the work; the values declared in the SRI Services portal in the Value Added form (104) were compared with the information in the accounting system; subsequently, working papers were prepared, which constitute evidence of the present audit, used as support for the attributes of the finding. After the audit, it was determined that the returns were issued within the established deadlines. However, in certain months substitute returns were made since, at the time of making the return, the credit notes were not taken into consideration, ending with an auditor's report reflecting the finding in the company in terms of tax matters. It is recommended that the manager considers the suggestions made in the final audit report to implement corrective actions to avoid future sanctions by the regulator