Auditoría tributaria y su incidencia en los estados financieros de la empresa Rangupacorp S.A., cantón Quevedo, año 2013
Given the importance of the tax audit in the country this work Rangupacorp Company SA was executed located in the city of Quevedo via Valencia Km 2.5, period 2013, whose purpose is to conduct a tax audit to determine the impact thereof on the financial statements. Moreover, the work has been perform...
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| Формат: | bachelorThesis |
| Язык: | spa |
| Опубликовано: |
2015
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| Предметы: | |
| Online-ссылка: | http://repositorio.uteq.edu.ec/handle/43000/1330 |
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Добавить метку | Итог: | Given the importance of the tax audit in the country this work Rangupacorp Company SA was executed located in the city of Quevedo via Valencia Km 2.5, period 2013, whose purpose is to conduct a tax audit to determine the impact thereof on the financial statements. Moreover, the work has been performed by a research methodology, for which research techniques were used as observation and interview, types of research; Research Methods. Has a theoretical framework Research, composed of theoretical foundation, conceptual basis and legal foundation, composed based on books, laws, statutes related and supporting the process of tax audit which is the basis of this work, the results obtained in research were achieved through an interview with the Legal Representative of the Company. You finalizing the respective findings in which the relevant factors are listed, then it proceeds to issue recommendations to provide possible solutions to the problems identified therein. The vertical study applied to all components of the balance sheet in order to check the financial performance thereof, it shows that current assets representing 49.61%, current liabilities are represented in 24.92% of total liabilities, index liquidity gives results in the 2.65% concentration indicator short-term debt represents 1.13% in the financial leverage indicator the result of 1.16% is observed, the incidence of the ledger accounts that bind statements tax optimal results presented in the balance sheet, except for the financial indicator analysis of total assets, in which a negative result for the value of -0.20% in the test applied was determined that the company does not comply with Regulation shows Billing on the time of delivery of Withholding providers. |
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