Auditoría tributaria a la Empresa F. B. FRATRES Construcciones y Servicios Cía. Ltda., de la ciudad del Puyo provincia de Pastaza período 2013

Abstract

The aim of this research to audit the company Tax F.B. Fratres Services Constructions y Cia. Ltda., from the city of Puyo, province of Pastaza during the 2013 period, which will allow us to verify the compliance with the laws in force in the country. For the investigation the deductive, inductive, descriptive methods and all the information source were used, tools and implements internal control questionnaires Coso I, interviews, direct observation, were apply to follow steps consisting phase one, preliminary planning and specified, followed by phase two is the implementation of the audit components of the company overview, which analyzes the tax value added form 104, income tax form 103, Simplified Annexes Transactional ATS, Annual Income Tax Form 101, the respective VAT errors and deductions are described in the result sheets, and phase three is the communication of results where the final report is known. It is advised to the F.B. Fratres Constructions and Services Cia. Ltda., company to take into account the final report for the purpose of establishing corrective actions to the weaknesses identified during the evaluation of internal control Coso I, for each item audit, compliance whit the legal arrangement of the current regulations that have been identified in order to make timely decisions.