Publicación:

Estudio de auditoria en la cuenta de efectivo y equivalente

Resumen

The audit is in charge of the verification and review of the accounting and validation documents in the multiple accounts, which are prepared in financial regulatory frameworks. In addition, they provide documents for third parties that cause the execution of multiple activities. (Bustamante, 2021). Taking into account the cash and equivalent item, it is called one of the most vulnerable segments due to the risk to which it is subjected, as a result of the constant management of cash resources that enter and leave the company. This situation causes and generates that the control risks are constantly evaluated based on the specific and preliminary stages of the audit plans where the guidelines and the condition are given to be able to carry out the work of the auditor, which will have the purpose of inspection and subsequent detection of handling of cash and cash equivalent.