Publicación:

Propuesta de auditoría para el diagnóstico de estados financieros presentados bajo NIIF para pymes

Resumen

To a lesser extent, companies in the city of Santa Marta are SMEs, SMEs are indispensable in economic development and in the growth of the economy at the regional level, despite their great importance for the economy, small and medium-sized entrepreneurs of The city, due to lack of knowledge and advice, does not apply an adequate diagnosis to its financial statements under Niff for SMEs, this failure leads to not having the actual information presented in the financial statements, which leads to problems with financial institutions when presenting the financial statements to request credit studies, capital investments among others. With this work we present a proposal to audit the financial statements for each item, which allows us to immediately detect possible findings and correct them before issuing the financial statements in SMEs, in order to maximize profitability and create companies that last in time and be able to obtain credits in the financial system and have the capital of stock market investors and be competitive worldwide.