Auditoría tributaria a la Empresa Picuña & Ortiz Cía. Ltda., cantón Guano, provincia de Chimborazo, período 2015

Abstract

Picuña and Ortiz is a limited liability company that is under surveillance of different control agencies as: the Internal Revenue Service and Superintendency of Companies. The main activity of the company is the development and implementation of environmental remediation projects; besides the Picuña and Ortiz LTD has not been immersed to any audit process, that is why the application of a tax audit from the period January 1to December 31, 2015. The tax audit was carried out in order through the application of techniques and audit procedures based on current tax. It executed the assessment of internal control and tax compliance, in which analyzed and verified arithmetically the values reflected in the tax returns presented to the Internal Revenue Service. For this process, it asked for authorization about users and passwords of the Internal Revenue Service system of de Ecuadorian Social Security Institute and source d0cuments; supporting the information presented to the tax administration for subsequent arithmetical checks of the figures submitted in the tax returns. Finally, it made the permanent audit file that contains general information about the company and formalities with customers. The current audit file includes various audit working papers that were used for the preparation of de final report, whit their conclusions and recommendations for each detected finding and the formulation of the opinion.