Auditoría tributaria a la Empresa Laboratorios OVALCOHOL Cía. Ltda., cantón Ambato, provincia de Tungurahua, período 2017

Abstract

The purpose of this research work was to carry out a Tax Audit to the Ovalcohol Cia Laboratories Company. Ltda., from Ambato City, Tungurahua Province, period 2017, to verify compliance with the tax obligations governing the company, for its implementation the phases of the audit were applied, using questionnaires to evaluate internal control with the COSO III method and the issuance of a report, also carrying out compliance and substantive tests to obtain evidence that supports the opinion to the financial statements in as a whole, considering the different tax obligations for this, the Generally Accepted Auditing Standards were observed, the correct application of the tax regulations issued by the control bodies, it was determined that he made late declarations generating fines and interests that affect the prestige and economic situation of the company, shortcomings in the record of purchases and Due to the non-delivery of the accounting support documentation, there is no process of verification of the information by management being determined generating flaws in the internal control. You must have the original support documents issued by the suppliers, make the declarations on time, you must also comply with all the recommendations and qualifications issued in the report and opinion.