The objective of this work is to carry out a financial audit in the company Ferretería el Sol Naciente SAS for the Tax Payable account, taking into account all the aspects that are required for the preparation of the audit program under the International Auditing Standards. The Audit evaluates and determines the degree of confidence of the users in the financial statements, and this is achieved through the expression, by the auditor, of an opinion as to whether the financial statements have been prepared, in all material respects, in accordance with the financial reporting framework applied.