Auditoría tributaria a la empresa Wicercon Constructora Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2018 – 2019

Abstract

The tax auditing process was carried out with the objective of evaluating the degree of compliance ith tax obligations, in accordance with the Internal Tax Regime Law and its current Regulations. For the development of the auditing process, various techniques, instruments and tools were used, such as: interviews, surveys, questionnaires to company personnel, analysis and evaluation of internal control, review of evidence and information, calculation and comparison of values, and propitious procedures in auditing programs. As a result, multiple findings were identified in the declarations and in the physical information of the documents, the non-compliance of declarations within the established deadlines, the evidence of differences in the simplified transactional annexes makes the erroneous information unreliable in relation to the accounting and declaration, existence of sales receipts that are crossed out and some values calculated in an erroneous manner, withholding receipts delivered at the wrong time. Due to these circumstances, the audit report concludes that there are significant violations and issues which have not been notified by the Internal Revenue Service issuing a series of fines and interest. The highest authority and the legal representative of the company are recommended to establish corrective actions that help counteract the deficiencies found and thus comply with tax obligations based on current laws.