Examen Especial a las Cuentas por Cobrar de la Empresa “Autoshopping” del señor Echeverría Cuadros Juan Andrés, Período 2021.

This Titling Work called SPECIAL EXAMINATION OF ACCOUNTS RECEIVABLE OF THE COMPANY "AUTOSHOPPING" OF MR. ECHEVERRÌA CUADROS JUAN ANDRÉS, PERIOD 2021, was developed in accordance with the provisions of the Academic Regime Regulations of the National University of Loja, as prerequisite to opt for the degree and title of Accounting and Auditing Engineer - Auditor Public Accountant; and in order to meet the objectives set and the results obtained serve as a basis to contribute favorably to the company in decision-making. To start the Special Examination of the Accounts Receivable of the commercial company "AUTOSHOPPING", period 2021, previous visits were made to the company in order to collect information, which allows corroborating the veracity of the item under examination of the Financial Statements, the risk matrix was elaborated and in the same way the Work Program and the Internal Control Questionnaire were developed, to evaluate and qualify the level of risk and confidence of the Accounts and Documents Receivable component, obtaining as a result that the company has With a confidence level of 70%, which is between the percentages 51% -75% considered moderate, and a control risk of 30%, estimated low, the narrative records of the findings were made, to determine the reasonableness and veracity of the balance of the Accounts and Documents Receivable, the certified balances of the item under examination were requested and the established procedures were applied In the work program, it was also possible to establish important findings, such as the lack of control and monitoring of accounts receivable, granting new credits to clients with outstanding balances, it was also possible to observe that it has high values of credits granted due to debts. that have not been settled, a situation that must be corrected by the Manager - Owner, who is the person who authorizes the credits, so that corrective measures are taken to improve the performance of their functions. Finally, the report of the Special Examination was prepared with its respective comments, conclusions and recommendations, to be considered by the Manager - Owner and to be made available to the collaborators in charge of handling the information, so that corrective measures are taken aimed at direct its operations and internal control that contribute to the fulfillment of the company's objectives.

• Main Author: Arias Alvarado, Carmen Paola (author)
• Format: bachelorThesis
• Language: spa
• Published: 2023
• Subjects: <CONTABILIDAD Y AUDITORIA>; <EMPRESA>; <ADMINISTRACION DE EMPESAS>; <FUNCIONES DE LA EMPRESA>
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/26432