Publicación: Auditoria financiera a los inventarios de la empresa grupo empresarial A&C S.A.S.
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The importance of conducting the audit is that it helps to identify errors made in the process within the organization, in order to verify the correct handling of materials, proper storage management and the use of space within the warehouses. Therefore, this study allows the financial audit of the inventories of Grupo Empresarial A&C SAS as of December 31, 2020. In this sense, and with the purpose of having reasonable assurance about the inventory control procedures, it begins with the preparation of the planning memorandum, detailing the audit program to be carried out with its activities, to then develop the corresponding compliance tests and thus specify the extension of the procedures that must be applied according to the state of the inventories, in order to to prepare and generate the corresponding report on the findings evidenced, the determinations reached and the criticisms about the stability and weaknesses that were evidenced in the procedures and controls, and finally, an improvement plan is presented for the inventory item of the company. When carrying out the audit, the work team showed that the company's financial statements faithfully demonstrate the reality of the company in terms of its inventories, which are controlled by lines.