Auditoría tributaria a la empresa lácteos Santa Fe, del cantón Chambo, provincia de Chimborazo, periodo 2019

Abstract

The study carried out in a company called Lácteos Santa Fe, headquartered in Chambo, province of Chimborazo, applied a tax audit for the period 2019. The main objective to verify if the company complied with tax obligations was established, therefore, a field study with the auditing stages was applied, a plan to know the company and determine the strategies to develop the auditing process where the internal control was evaluated through COSO III with the respective report. Critical areas were also evaluated which allowed obtaining sufficient evidence to support the opinion issued by the financial statements, this process was carried out in compliance with the Generally Accepted Auditing Standards and the laws and regulations that govern the company. In this process, it was found that Lácteos Santa Fe presented its obligations out of time which resulted in the payment of fines and interest that financially affected the company. It was also found that the information about taxes is not properly organized which impeded to verify if the declared numbers are correct in order to avoid substitute payments. Due to these shortcomings, a final report was issued with some conclusions and recommendations that will allow the company improve its tax procedures in order to avoid sanctions by regulatory authorities.