Auditoría tributaria a la cooperativa de ahorro y crédito Virgen del Cisne CIA. LTDA. Durante el período 2022.

This integrative project was carried out in the Cooperativa de Ahorro y Crédito Virgen del Cisne located in the city of Latacunga, the main function of the entity is to promote savings and economic development of its members and savers account, contributing to the enhancement of the sector, the purpose of this integrative project is to apply a tax audit to the financial information of the Cooperativa de Ahorro y Crédito Virgen del Cisne in the period 2022, by analyzing all accounting processes related to compliance with tax obligations. The type of research applied is a quantitative approach using survey methods and questionnaires to collect information to determine the compliance of the cooperative. For proper tax compliance, it is essential to maintain tax planning and follow-up. The research conducted revealed a minimal deficiency in the training process for updating tax regulations, as well as in the timely handling of financial information and its recording. La Cooperativa de Ahorro y Crédito Virgen del Cisne of Latacunga city is developing its activities through an adequate management of each of the accounting processes that are part of the preparation of financial information by the accounting department of the entity for the economic period 2022 and demonstrating the need to comply with tax regulations and International Financial Reporting Standards, this process is achieved by the entity thanks to the existence of a tax planning that allows the presentation of the data within the deadlines established by the Tax Administration. This type of audit demonstrates the need to comply with the established dates to avoid the existence of fines for noncompliance of presentation and the generation of economic effects to the institution.

• מחבר ראשי: Herrera Segovia, Andrea Stefany (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2023
• נושאים: AUDITORÍA TRIBUTARIA; CUMPLIMIENTO; OBLIGACIONES TRIBUTARIAS; NORMATIVA TRIBUTARIA; ADMINISTRACÍON DE EMPRESAS
• גישה מקוונת: http://repositorio.utc.edu.ec/handle/27000/11148