Auditoría del rubro de inventarío - costo de venta de una empresa dedicada a la exportación de banano periodo al 31 de diciembre del 2008 en Guayaquil

Abstract

The main purpose of this thesis is to analyze and evaluate the inventory account - cost of sales as it represents a most important area in banana exports in all stages of their marketing potential risks of establishing fraud. To meet the objective was the confirmation of the existence, cutting, completeness and accuracy of the inventory balance as at 31 December 2008 to be equal to the Kardex to that cutoff date. Bearing in mind that this value should be the same as recorded in books, and to determine the consistency of such information. Then we developed the necessary internal controls for each test audit conducted for the purpose that the company may have an adequate internal control.