Examen especial a propiedad, planta y equipo a la Asociación de Trabajadores Agrícolas Autónomos de Cebadas “Quesera el Cebadeñito” al período 2021

Abstract

The goal of this study, titled "Special Examination to Property, Plant, and Equipment to the Association of Autonomous Agricultural Workers of Barley, “Quesera El Cebadeñito” 2021 was to determine internal control compliance as well as the accuracy of the company's financial information. We then proceed with the report of results communication to the company's administration, which will have the necessary information to facilitate decision making, as well as the preparation of the permanent file and the current file, making formats that are used for the execution of the special examination, and we also carry out procedures determined under an audit program that allowed us to collect, record, and report the changes that were required to implement. It was concluded that the problems found in the investigation have negatively affected the production process and the financial information of the company, therefore, it was recommended to the partners and those responsible for management that they appoint personnel to create manuals and procedures, as well as outline the management and treatment of PPYE, which help to counteract the existing deficiencies of the company