Auditoría de cumplimiento tributario a la Empresa NUVINAT S.A., de la ciudad de Riobamba, provincia de Chimborazo, en el periodo fiscal 2014

Abstract

The Tax Compliance Audit for the "Nuvinat Company", located in the Riobamba city of Chimborazo Province in the fiscal period 2014, was carried out in order to determine the reasonability of taxes and with the purpose the company has a correct execution of tax Obligations. The development of the research is supported by the Internal Tax Regime Law and Generally Accepted Auditing standards, complying with the phases of audit. On the other hand, it applied interviews, questionnaires and obtained a report about the evaluation of the Internal Control. In the implementation phase used working papers showing results to obtain sufficient and competent evidence for the communication of results. The conclusions and recommendations established in the audit report were issued with the purpose of implementing corrective actions to deficiencies found in the execution of the research, therefore it requests establishing a tax policy to be fulfilled to reduce the taxation risk.