Auditoría tributaria a la Consultora Ingeniería Eléctrica, Telecomunicaciones y Control IETELC C.A., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The present study based on the performance of a tax audit to the Electrical Engineering, Telecommunications and Control Consultant IETELC C.A., in Riobamba city, province of Chimborazo, period 2019, was aimed to verify compliance with tax obligations and payments to the tax administration for its execution. This was based on the audit phases, using tools and techniques of the investigation such as questionnaires for the evaluation of the internal control system, based on the COSO III, carrying out a verification of the declarations according to form 104 of the Value Added Tax, form 103, of the declarations of Withholding at the Source, the Simplified Transactional Annex, the declaration of the Corporate Income Tax and the Annex under the Relationship of Unit, applying with this, analytical and substantive tests that help to collect sufficient and competitive evidence for the preparation of the audit report, taking into account current regulations, such as international auditing standards, fiscal and tax regulations to review the supporting documentation of the company's economic transactions, as well as its accounting records. With this, it was possible to observe some value errors when making the monthly declarations, as well as the late declaration of form 104, preparation of substitute declarations, the payment of interest for arrears, and the lack of proper handling of your documentation. At the end of the tax audit exam, the final report was issued, where recommendations were established to help make preventive and corrective decisions, thereby avoiding calls as well as fines and interest by the tax administration