Auditoría tributaria a la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda., cantón Ambato, provincia de Tungurahua, período 2015

Abstract

A tax audit for Cooperativa de Ahorro y Crédito Mushuc Runa Ltda., in the canton of Ambato, Tungurahua Province in 2015 was carried out to determine the tax law and regulations applied by internal revenue service (IRS) to all the Ecuadorian taxpayers, to determine the application method in the credit union, to determine the reasonableness of reported amount of income sent to IRS by the credit union, to establish possible mistakes when processing taxes and to improve its management. The reliability level was determined by applying internal control questionnaires to each one of the processes the credit union as taxpayer must present to IRS. It was also established the efficiency and effectiveness levels in the recording process in accounting books, forms and accounting documents. Finally, an tax management based-audit report including conclusions and recommendations for the credit union to improve its tax processes.