Diseño de procedimientos de auditoría estándar apegados a las NIA´S para su aplicación en el desarrollo de auditorías externas a los estados financieros
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La presente tesis propone diseñar procedimientos estandarizados de auditoría
externa a los estados financieros apegados a las NIAS teniendo como objetivo
principal facilitar formatos de papeles de trabajo de cada una de las fases más
relevantes que componen un proceso de auditoría para la empresa Audicorp Cía.
Ltda., ya que basándonos en el Informe de Rendición de Cuentas del Año 2017,
presentado por la Superintendencia de Compañías, Valores y Seguros sobre las
Firmas Auditoras Externas la cual dio a conocer que debido a la detección de
incumplimientos a la normativa (pág. 20) y que mediante la verificación a nivel
contable de los papeles de trabajo elaborados por los Auditores Externos como
sustento de su Auditoria se les fue cancelado el (RNAE) a 15 auditores a nivel
nacional (pág. 46), mientras que otras firmas fueron sancionadas de acuerdo a las
infracciones determinadas en la Ley de Mercado de Valores que se detallan dentro de
este trabajo. Estos procedimientos son realizados por parte del ente regulador con el
fin de contar con Auditores calificados, aptos y capaces de emitir un dictamen real
sobre la información financiera de las Compañías, debido a esto realiza constantes
mejoras de los procedimientos de inspección a los auditores externos en especial a la
revisión de los papeles de trabajo, supervisando así la correcta labor del profesional
responsable. Es por esta razón que se ha tomado para efectos de estudio a la
empresa Audicorp Cía. Ltda. Que es una pequeña firma auditora ubicada en la ciudad
de Guayaquil que tiene como actividad principal la preparación de auditorías de
cuentas financieras y que a su vez se encuentra en el proceso de inscripción en el
Registro Nacional de Auditores externos para obtener la calificación por parte de la
Superintendencia de Compañías, Valores y Seguros, con este proyecto se propone
diseñar su proceso de auditoria con el objetivo principal de brindarle los formatos más
relevantes de papeles de trabajo para evitar sanciones por incumplimiento a la ley de
mercado de valores que supervisa sus actividades regularmente.
This thesis proposes to design standardized procedures for external auditing of the financial statements attached to the NIAS, with the main objective of providing more relevant work paper formats for each of the phases that make up an audit process for the company Audicorp Cía. Ltda. since based on the 2017 Accountability Report of the Year, presented by Superintendence of Companies, Securities and Insurance on External Audit Firms which announced that due to the detection of breaches of the regulations (p. 20) and that through the accounting verification of the work papers prepared by the External Auditors as support of their Audit they were canceled the (RNAE ) to 15 auditors nationwide (p. 46), while other firms were sanctioned according to the infractions determined in the Securities Market Law that are detailed within this work. These procedures are performed by the regulatory entity in order to have qualified Auditors, capable of issuing a real opinion on the financial information of the Companies, due to this, it makes constant improvements of the inspection procedures to the external auditors, especially the review of the work papers, supervising the correct work of the responsible professional. It is for this reason that Audicorp Cía. Ltda. has been taken for study purposes. That it is a small auditing firm located in the city of Guayaquil whose main activity is the preparation of audits of financial accounts and is in the process of registration in the National Registry of External Auditors to obtain the qualification by the Superintendence of Companies, Securities and Insurance, this project proposed to design the audit process with the main objective of providing the most relevant formats of work papers to avoid penalties for breach of the securities market law that regularly monitors its activities.
This thesis proposes to design standardized procedures for external auditing of the financial statements attached to the NIAS, with the main objective of providing more relevant work paper formats for each of the phases that make up an audit process for the company Audicorp Cía. Ltda. since based on the 2017 Accountability Report of the Year, presented by Superintendence of Companies, Securities and Insurance on External Audit Firms which announced that due to the detection of breaches of the regulations (p. 20) and that through the accounting verification of the work papers prepared by the External Auditors as support of their Audit they were canceled the (RNAE ) to 15 auditors nationwide (p. 46), while other firms were sanctioned according to the infractions determined in the Securities Market Law that are detailed within this work. These procedures are performed by the regulatory entity in order to have qualified Auditors, capable of issuing a real opinion on the financial information of the Companies, due to this, it makes constant improvements of the inspection procedures to the external auditors, especially the review of the work papers, supervising the correct work of the responsible professional. It is for this reason that Audicorp Cía. Ltda. has been taken for study purposes. That it is a small auditing firm located in the city of Guayaquil whose main activity is the preparation of audits of financial accounts and is in the process of registration in the National Registry of External Auditors to obtain the qualification by the Superintendence of Companies, Securities and Insurance, this project proposed to design the audit process with the main objective of providing the most relevant formats of work papers to avoid penalties for breach of the securities market law that regularly monitors its activities.
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PROCEDIMIENTOS, AUDITOR, AUDITORIA, PLANIFICACIÓN