Auditoria tributaria al Comisariato El Ahorro, del cantón Bucay, provincia del Guayas, período 2014

Abstract

In this thesis has been carried out an audit to tax processes of fiscal year 2014 Commissary savings, Canton Bucay, Guayas province, in order to determine the degree of implementation of the Principles and tax regulations in the developing country tax obligations. Through institutional diagnosis administrative nature, social order, the legal basis, the functional organizational structure was established. The analysis of the procedures and the review of commercial documents allowed evaluating the tax system applied in the company Internal Control processes are also evaluated and finally the report and the opinion by the Audit issued. The review in the commissary savings, introduced me to several errors or omissions in the management and registration of tax processes finding weaknesses and significant risks, which allowed us to draw conclusions and make recommendations to management, whit the respective opinion it is a fundamental part of any audit. The size of the Company, the amount of transactional movements, the lack of updates and backups of statements not allowed optimally evaluate processes and tax policies, but show the degree of risk and misapplication of the tax regulations in force. It is recommended to track deficiencies and implement the recommendations suggested by the audit in order to present accurate, transparent and reliable information to stakeholders, especially the tax authorities.