Auditoría tributaria a la Compañía Productora de Gelatina Ecuatoriana S.A., de la ciudad de Ambato, provincia de Tungurahua, período 2015

Abstract

The purpose of this research work is to conduct a Tax Audit to the Gelatina Ecuatoriana SA Productive Company, in Ambato city, Tungurahua Province in 2015 to verify the compliance of the tax obligations which the company is governed. For its accomplishment questionnaires of Internal Control were carried out using COSO I method, and tax obligations were also analyzed by applying the Generally Accepted Auditing Standards, as well as by the aplication of the Audit Standards the tax obligations were analyzed. Through this analysis it was evidenced that there are typing errors at the time of making statements, so it is recommended to the company to reconcile the values before making the respective declarations to the collecting entity avoiding with this fines and penalties.