Auditoría tributaria a la Compañía Mega Inmobiliaria Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo período 2014

Abstract

The objectiveof this research is to perform a tax audit to the company MEGA INMOBILIARIA CÍA. LTDA, located in Riobamba city, Chimborazo Province, during 2014, which allow to determine the level of compliance with the current legislation in the country. For the development of the research it has been used deductive, inductive methods, and all the necessary sources for the implementation of tools such as questionnaires for internal control COSO l, direct observation, the phases of audit, which allow to analyze the components, an overview of the company, the value-added tax 104 form, income tax withholding 103 form, simplified transaction Annexes STA, income tax annual 101 form, obtained from the tax administration system, in which was found the respective errors of calculation of VAT and deductions that are detailed in sheets of finding, making known the shortcomings and weaknesses found in the final report. The company administration should take into account the conclusions and recommendations set out in the final report in order to improve and establish corrective actions, through a proper decisions, heal the weaknesses found during the evaluation of the internal control COSO l, which have been identified with the purpose of making clear, specific and timely decisions to help achieving an efficient tax management.