Auditoria tributaria al Supermercado Red-Market, de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

In this research has carried out an Audit Review to the tax processing of fiscal year 2014 of the RED MARKET supermarket, in Riobamba canton, Chimborazo province, in order to determine the degree of implementation of the Principles and Tax Relations in force in the country, in the development of tax duties. The nature, social order, the legal basis and functional organizational structure were established through administrative institutional diagnosis. On the other hand, the analysis procedures and review of commercial documents allowed evaluating the fiscal internal control system applied in the company, as well as, the processes and finally the report and the opinion are issued by the audit. The review audit carried out in the supermarket RED MARKET, allowed me to know 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, with the respective opinion which is a fundamental part of any audit. The size of the company, the amount of their transactional movements, lack of updates and backups statements couldn’t asses the processes and tax polices effectively, but helped us to evidence the degree of risk and misapplication of current tax legislation. It is recommended to track deficiencies and implement the recommendations suggested by the audit in order to present an accurate, transparent and reliable information to stakeholders, especially the Tax Administration.