Auditoría Tributaria al Hospital de Especialidades San Juan HOSPIESAJ S.A., de la ciudad de Riobamba, período 2015

Abstract

The graduation work objetive deals with the Tributary Auditing to the Specialties Hospital San Juan HOSPIESAJ S.A. of Riobamba city, 2015 period. To evaluate the accomplishment of the fiscal obligations. Inductive – deductive investigation methods, techniques and instruments were applied. The Auditing began from the preliminary and specific planning wich permits to know the enterprise to be evaluated. In the execution phase three tributary components were taken into account: Retention Certificates, Tax to the Aggregate Value and Non-deducibles Expenses; their evaluation permits to communicate results issuing a Tributary Auditing Report. Failures were found as to the retention certificates issuing in dates later than the indicated one by Law, as to the IVA; there are digitation errors and an adequate record of non-deducible expenses has not been carried out wich causes sanctions and fines by the tribute destiny. It is recommended to put into practice the issued conclusions and recommendations to créate an adequate tributary culture at the enterprise so as to counteract the probles and carry out the continuous training of the personnel in the legal and accounting matter. It is necessary to hire personnel who are experts on the work post, as it helps in the correct performance of activities without causing resource and time losses.