Auditoría tributaria a la Empresa “Ferretería Promacero”, de la ciudad de Pelileo, provincia de Tungurahua, período 2014

Abstract

The present investigation aims to carry out a tax audit to verify the compliance of the tax liabilities and optimization of the economic resources at the hardware store “PROMACERO” in Pelileo city, Tungurahua province, 2014. Inductive, deductive, analytic, synthetic and statistical methods were used. Techniques and procedures of the tax audit were also used. From the evaluation of the control internal system by means of the Committee of Sponsoring Organizations (COSO I) method, the assurance and risk, execution of programs, performance and substantive testing to the different tax processes in a way efficient and effective, that means it does not meet the current legal regulation because of the lack of staff training of the financial and accounting area causing expenses of no achievement fines. Therefore, it is recommended to implement a permanent training plan according to the new tax updates and the compliance of the responsibilities.