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Planificación de una auditoría financiera de una empresa de producción


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Opened Access Planificación de una auditoría financiera de una empresa de producción
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Author: Núñez Guerrero, Nazaret
Director: Orta Pérez, Manuel
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2017
Document type: Master's Thesis
Academic Title: Universidad de Sevilla. Máster Universitario en Auditoría y Contabilidad Superior
Abstract: En este trabajo se ha realizado una planificación de auditoría financiera de una empresa dedicada a la producción de productos derivados del aceite. El objetivo ha sido diseñar un programa de auditoría que determine los procedimientos de auditoría q...
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In this work, an audit planning of a company dedicated to the production of oil products has been carried out. The objective has been to design an audit program that determines the audit procedures that allow obtaining appropiate and sufficient evidence for the auditor to issue an suitable opinion in the audit report. The methodology used has been to make a risk analysis based on the entity's deep knowledge. Among other aspects, the environment in which the entity operates has been evaluated, interviews with management and government officials have been carried out, the internal control measures established by the Company have been analyzed and an analytical review has been made. Stocks, customers, sales and balances with group companies have been identified as the main areas of the company with significant risks of material misstatement, due to fraud or error, so we have designed substantive and control tests to deal with to the risks of these areas
Cite: Núñez Guerrero, N. (2017). Planificación de una auditoría financiera de una empresa de producción. (Trabajo Fin de Máster Inédito). Universidad de Sevilla, Sevilla.
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