“diseño de un plan de auditoría a las cuentas por cobrar

Abstract

This work contains the "design audit plan to the accounts receivable of a cargo consolidator in the city of Guayaquil for the period ended December 31, 2010," that carried through the implementation of internal control testing and Analysis of Financial Statements of the Company. The main objective of this project is assessed by an audit plan the area of accounts receivable in order to effectively determine the reasonableness of the balances in the financial statements in accordance with the carrying amount and checked against the results audit tests performed to verify that these values

To achieve this we applied a series of audit tests, which analyzed a sample of customer accounts receivable, we calculated the value of materiality, the application was made substantive tests, the Receivables Aging Analysis of accounts charge, the confirmation of balances with debtors, court review of sales transactions and other analytical procedures for accounts receivable, which was obtained the results of these tests, to later findings, recommendations and conclusions contained in the final report.