Preparación de la hoja de ajustes de auditoria del componente inventarios regulando la parte tributaria.

Abstract

The present investigation entitled "Preparation of the Audit Adjustment Sheet of the Inventories Component Regulating the Tax Part" is related to one of the most used procedures by the audit professionals in order to contribute to the evaluated company to the reasonable presentation of its financial statements, which are presented to internal and external users. For different purposes, the structure of the work consists of a history of surplus inventories. The pertinence of the work is related to the career of the accounting profession, which when solving the problem ends in the proposed adjustments in the audit and the objective that is proposed is the sheet of adjustments with the surplus of inventories, by means of the relation of the accounting data and the physical inspection performed by the auditor in order to report reasonable financial information and determine a correct tax application. Following are theoretical references adjustment sheet, audit, inventories, taxation, financial statements, which were consulted in scientific articles of high impact journals in the world of science to continue the case study, the main conclusion relates to the importance that the articles destined for sale enjoy adequate control and processing, taking into account that it is the main item that generates profitability for the trading companies.