Auditoría tributaria a la Procesadora de pollos “Don Pollito”, de la ciudad de Riobamba, provincia de Chimborazo, período 2016

Abstract

The present Tax Audit to the Chicken Processor "Don Pollito”, from the city of Riobamba, Chimborazo Province, 2016 has the purpose of verifying the fulfillment of the tax obligations for the entity that it is governed. For its development, questionnaires and prior visit interviews were applied to both the owner-manager and the financial department, and internal control questionnaires were carried out applying the COSO III method. Likewise, the different tax obligations were analyzed through the review of declarations and the application of the Generally Accepted Auditing Standards, as well as delimiting with the Tax Code, the Law of Internal Tax Regime and the Regulation to the Law of Internal Tax Regime, through this analysis it was possible to demonstrate that the declarations of the different forms that are late generate fines and interest, it was also evident that the accounting information was not updated at the time of its elaboration, so it is concluded that the information provided to the Internal Revenue Service is incorrect and unreal. It is recommended that the accountant keep up-to-date information to avoid substitute information and make the declarations within the established deadlines, thus fines and interest can be avoided.