Diseño de Tesis Plastiazuay s.A

7/25/2019 Diseño de Tesis Plastiazuay s.A

http://slidepdf.com/reader/full/diseno-de-tesis-plastiazuay-sa 1/30

FACULTAD DE CIENCIAS ECONÓMICAS Y ADMINISTRATIVAS

ESCUELA DE CONTABILIDAD SUPERIOR Y AUDITORÍA

DISEÑO DE TESIS

TEMA:

AUDITORIA FINANCIERA HA REALIZARSEEN LA EMPRESA “PLASTIAZUAY S.A” POREL PERIODO COMPRENDIDO ENTRE EL 01DE ENERO AL 31 DE DICIEMBRE DEL 2015

AUTORA:

KARINA ALEJANDRA GUAMÁN JARA

ASIGNATURA:

METODOLOGIA DE LA INVESTIGACIÓN

PROFESOR:

ECO. PATRICIO AUCAY

CICLO:

SEPTIEMBRE 2015 – ENERO 2016



DISEO DE TESIS

1. SELECCIÓN Y DELIMITACION DEL TEMA DE

INVESTI!ACION

CONTENIDO: A!"#$%"& '"(&()"*%& APLICACIÓN: S*)#$% I(!+#%"&, ESPACIO: PLASTIA-UAY S.A PERIODO: 2015

D* *+#& &(*%& " #*& "(/*+#"&)"( *!& *+#%)#%&!$ !* ,&

+""*(#* &(*%&:

AUDITORIA FINANCIERA HA REALIZARSE EN LA

EMPRESA “PLASTIAZUAY S.A” POR EL PERIODO

COMPRENDIDO ENTRE EL 01 DE ENERO AL 31 DE

DICIEMBRE DEL 2015

2. "USTIFICACION DE LA INVESTI!ACION

2.1. "#$%&'()(&*+ A(),-&()E, #*& !* #*+"+ *+ 3+#"4)&,* &)&!")&*(#* !*"!$ & * *+#7

!*(#%$ !* ,&+ ,8(*&+ !* "(/*+#"&)"( 9%$9*+#&+ 9$% ,& )&%%*%& !*

C$(#&","!&! A!"#$%8&; &!*7+ &, 4(&,"<&% *+#& #*+"+ 9$!%8&

)$(+"!*%&%+* )$$ &#*%"&, !* )$(+,#& 8& *#$!$,")& 9&%&

)$9&=*%$+ !* ,& "+& )&%%*%&.

2.2. "#$%&'()(&*+ I+$%&%#(&/+)

E, #*& +* 3+#"4)& *( #%"($+ "(+#"#)"$(&,*+ 9$%* +*%/"%7

)$$ (& >*%%&"*(#& 9&%& ,& #$& !* !*)"+"$(*+ *?*)#"/&+ 9$%

9&%#* !* ,& &!"("+#%&)"(; 9*%"#"*(!$ *3$%&% + +"#&)"(

*)$(")& 4(&()"*%&.

2.3 I)(%/ S/(&)

ARINA !UAMAN CS 0 4 01 2



E, #*& +* 3+#"4)& *( *, 7"#$ +$)"&, 9$%* *(*4)"&%& #&(#$ &

+$)"$+; *9,*&!$+; 9%$/**!$%*+; &)%**!$%*+ ),"*(#*+ !* ,&

$%&("<&)"(@ %"(!&(!$ &$% +*%"!&! )$(4&(<& +$%*: ,&+

&9$%#&)"$(*+ * "(/*%+"$(*+; ,8"#*+ !* )%!"#$; )&9&)"!&! !* 9&$;

%*+,#&!$ !* ,&+ $9*%&)"$(*+ +$%* ,& )$%%*)#& &!"("+#%&)"( !* ,&

*9%*+& !* &)*%!$ & ++ *#&+ $3*#"/$+.

2. "#$%&'()(&*+ P67$/+)

E, #*& +* 3+#"4)& *( #%"($+ 9*%+$(&,*+ 9$%* >* )$,$)&!$ "

*(#+"&+$ /$,(#&! 9&%& %*&,"<&%,$; &!*7+ !*+*$ &9,")&% *+#*

)$($)""*(#$ $#*("!$ * "(")"&%* 9%$?*+"$(&,*(#* *( *+#& 7%*&.

3. BREVE DESCRIPCIÓN DEL OB"ETO DE ESTUDIO

PRINCIPALES ACTIVIDADES DE LA EMPRESA

L& *9%*+& PLASTIA-UAY S.A.; +* !*!")& & ,& 9%$!))"(

)$*%)"&,"<&)"( !* 9%$!)#$+ +"(##")$+ !* *(& )&,"!&! ,& )&,

)9,* )$( ,&+ *9*)#&#"/&+ !*, ),"*(#*.

PLASTIA-UAY *(*%& (& %&( )&(#"!&! !* 9%$!)#$+ *( &+* &

PVC; )&,&(!%&!$+ ,&"(&!$+ * !&( )$$ %*+,#&!$ (& /&%"*!&!

"(#*%*+&(#* !* 8#*+ *(#%* ,$+ )&,*+ #*(*$+ *$*%&(&+;

)&%9&+ ,$(&+; ,7"(&+ 9&%& "(/*%(&!*%$+; /"(,; 9,&(#",,&+ 9&%&

)&,<&!$; *9&(!",*+; )*%"(&+ %*)%""*(#$+ +$%* #*,&+ *(

*(*%&,. L& *+#%*)>& %*,&)"( !* (*+#%$+ 9%$!)#$+ )$( ,& (&#%&,*<&

>& >*)>$ * +*&( !*+&%%$,,&!$+ )$( ,& 7+ &,#& )&,"!&!;

9%$9*(!"*(!$ &, )"!&!$ !*, *!"$ &"*(#* &, !*+&%%$,,$

++#*(#&,*.

ARINA !UAMAN CS 0 4 01



INSTALACIONES

L& E9%*+& PLASTIA-UAY S.A. T"*(* ( *(?$* "(!+#%"&, )$*%)"&,. E+#&$+ ")&!$+ *( *, E)&!$%; 9%$/"()"& !*, A<&; *( ,&)"!&! !* C*()&; & 10 "(#$+ !*, )*(#%$ !* ,& )"!&! +*)#$%

P&%* I(!+#%"&,.

PRINCIPALES FUNCIONARIOS.

NOMBRE CAR!O

CORDERO DIAZ OSCAR EFREN GERENTE GENERAL

FIGUEROA DELGADO BEATRIZ ENMA CONTADORA

CALLE DELGADO MARCO ANTONIO

JE'E DEMANTENIMIENTO

DURAN MARURI JUAN PABLO JE'E DE RECURSOSUMANOS

ENCALADA LARRIVA ESTEBANFEDERICO

JE'E DEPRODUCCION

LLERENA PADILLA EDGAR ALFREDO JE'E DE COMPRAS

!UIENES SOMOS"

MISION

S$$+ (& $%&("<&)"( !*!")&!& & 9%$/**% &#*%"&,*+ +"(##")$+

+$,)"$(*+ "(#*%&,*+ !* )&,"!&! 9&%& ,&+ !"?*%*(#*+ "(!+#%"&+

(&)"$(&,*+ * "(#*%(&)"$(&,*+.

VISION

N*+#%& /"+"( 9&%& *, &=$ 2016; *+ +*% (& *9%*+& *( *9&(+"(

* +* )$(+$,"!* )$$ 9%$/**!$% )$(4&,* !* 9%$!)#$+ +"(##")$+ &

("/*, (&)"$(&, * "(#*%(&)"$(&,.

ARINA !UAMAN CS 0 4 01 F



VALORES

• ONESTIDAD• RESPONSABILIDAD• COMPROMISO

• CALIDAD DE PRODUCTO Y SERVICIO

. FORMULACION DEL PROBLEMA

L& &!"#$%8& 4(&()"*%& & &9,")&%+* & ,& *9%*+& PLASTIA-UAY S.A

#%&#& !* &*(#&% ,& )$(4&(<& *( ,& 9%*+*(#&)"( !* ,$+ *+#&!$+

4(&()"*%$+; "(?$%&)"( +"("+#%&!& 9$% *, !*9&%#&*(#$ 4(&()"*%$;

& * *"+#* !*+)$(4&(<& 9$% 9&%#* !*, *%*(#* *(*%&, +$%* ,$+

%*+,#&!$+ !&!$+; !*"!$ &, )$+#$ &,#$ !* ,$+ "(+$+ &#*%"&

9%"&.

.1 LISTADO DE PROBLEMAS

S* >& 9$!"!$ $+*%/&% *%%$%*+ *( &!"#$%"&+ &(#*%"$%*+. N$ *"+#* ( &(&, * !*,** ),&%&*(#* ,&+ ?()"$(*+. I(?$%&)"( ($ )$(4&,*; 9%$/*("*(#* !*, !*9&%#&*(#$ !*

)$9%&+. N$ *"+#* ( !*"!$ 9%$)*+$ 9&%& *, )$(#%$, "(#*%($. L$+ *%%$%*+ ($ +* !*#*)#&( %79"!&*(#*.

R"*+$+ *( ,$+ 9%$)*+$+ !* ?&)#%&)"(.

5. DETERMINACION DE LOS OB"ETIVOS

5.1 OB"ETIVO !ENERAL




R*&,"<&% (& A!"#$%8& '"(&()"*%& *( PLASTIA-UAY S.A !%&(#* *,

9*%"$!$ )$9%*(!"!$ !*, 01 !* E(*%$ &, 1 !* D")"*%* !*, 2015;

9&%& /*%"4)&% !*#*%"(&% ,& %&<$(&","!&! !* ,$+ *+#&!$+ 4(&()"*%$+.

5.2.8 O9:6%&;/$ E$6(<'(/$

A9,")&% ,& &!"#$%8& 4(&()"*%& 9&%& */&,&% ,& %&<$(&","!&! )$(

* +* %*9%*+*(#& ,& "(?$%&)"( 4(&()"*%&.

E/&,&% *, +"+#*& !* )$(#%$, "(#*%($ * "!*(#"4)&% ,$+ >&,,&<$+

9&%& &+8 !*#*%"(&% ,&+ *+#%&#*"&+ !* *3$%&"*(#$ )%*)""*(#$

!* ,& )$9&=8&.

=.8 ELABORACION DEL MARCO TEORICO DE REFERENCIA

=.1 MARCO DE ANTECEDENTES

C$( %*+9*)#$ &, #*& !* #*+"+ *"+#*( ,$+ +""*(#*+ #%&&3$+ !*

"(/*+#"&)"( %*&,"<&!$+ 9$% *+#!"&(#*+ %&!&!$+ *( ,& )&%%*%& !*

C$(#&","!&! A!"#$%8&; !* (*+#%& ?&),#&!; )$$ 9$% *3*9,$:

Auditoría Financira a Co!rcia" #$i"a Oc%oa Cía& Ltda& E"a'orada (or

Lid) C%a"*n ) Mar"a V*+,u+ n " -./-&

A!*7+ !")>$ *+#!"$ >& !*$+#%&!$ !* * ,& *9%*+& #"*(*

&,($+ *%%$%*+ * !**( +*% )$%%*"!$+ 9&%& + &!*)&!$

)$%%*)#$ ?()"$(&"*(#$ & * ($ 9$+** )$(#%$,*+ &!*)&!$+ 9&%&

,,*/&% & )&$ *, 9%$)*+$ !* $("#$%*$; 9*%$ &,$ 9$+"#"/$ *+ *

9$+** ( &!*)&!$ &"*(#* ,&$%&, *( !$(!* +* *+#%& (

&"*(#* !* )$9&=*%"+$ +* +"*(#*( & +#$ !* 9*%#*(*)*% &

!")>& )$9&=8&.




Auditoría Financira a "a !(r0a IMPOROC1OA Cía& Ltda& E"a'orada

(or Martín A'ad ) Ga'ri" Mora n " -./.&

P$% ,$ * +* !*)"!*( *( )$(3(#$ "9,**(#&% *3$%*+ *+#%&#*"&+

?$%&% (& ?*%<& !* /*(#&+ )$9*#"#"/& * ,*+ 9*%"#& 9$+")"$(&%+*

)$$ &%)& *( *, *%)&!$; 9&%& ,$ )&, +* %*&,"<& ,& &!"#$%"& & ,$+

*+#&!$+ 4(&()"*%$+ !* &)*%!$ & ,& "(?$%&)"( 9%$9$%)"$(&!& !*

++ %*+,#&!$+ +* 9$!%7 #$&% !*)"+"$(*+ * *(*4)"*( & ,$+ +$)"$+

& ,& *9%*+& "+&.

A!*7+ !*$ *()"$(&% * ,& &!"#$%8& %*&,"<&!& !"$ )$$

%*+,#&!$ * ,$+ &(7,"+"+ *,&$%&!$+ & )"*%#&+ )*(#&+ !"*%$( )$$

%*+,#&!$ * *+#&+ *+#( &, %*"+#%&!&+ +*&( )&,),&!&+

*%%(*&*(#* "(*(!$ &+8; *( /&%"&+ )*(#&+ &!"#&!&+

=.2 MARCO TEORICO

L$+ #*&+ * +* !*4("%7( *( ,& 9%*+*(#* #*+"+ +$( ,$+ +""*(#*+:

>?#- 6$ ) A#,&%/7&)@

E+ ( *&*( $3*#"/$; +"+#*7#")$ 9%$?*+"$(&, !* ,&+ &)#"/"!&!*+

$9*%&)"$(*+ !*+&%%$,,&!&+ *( (& *9%*+&; 9&%& !*#*%"(&%

%*9$%#&% +$%* *, %&!$ !* )$%%*+9$(!*()"& *(#%* ,& "(?$%&)"( ,$+

)%"#*%"$+ *+#&,*)"!$+; !*"*(!$ +*% %*&,"<&!& 9$% (& 9*%+$(&

"(!*9*(!"*(#* )$9*#*(#*@ )$( ,& 4(&,"!&! !* 9%*+*(#&% ( "(?$%*

4(&, * "(),& ,$+ %*+,#&!$+ !*, *&*(; )$(),+"$(*+

%*)$*(!&)"$(*+.

O9:6%&;/$

L/$ /9:6%&;/$ 6+67)6$ $/+ /$ $&#&6+%6$

ARINA !UAMAN CS 0 4 01 H



). V*,&% 9$% *, )9,""*(#$ !* ,$+ )$(#%$,*+ "(#*%($+

*+#&,*)"!$+9. R*/"+"( !* ,&+ )*(#&+ !*+!* *, 9(#$ !* /"+#& )$(#&,*;

4(&()"*%$; &!"("+#%&#"/$ $9*%&#"/$.

(. S*% ( &+*+$% !* ,& $%&("<&)"(.,. R*/"+&% */&,&% ,& *?*)#"/"!&!; 9%$9"*!&! &9,")&)"( !* ,$+

)$(#%$,*+ "(#*%($+.6. C*%)"$%&%+* !*, %&!$ !* )9,""*(#$ !* ,&+ ($%&+;

9$,8#")&+ 9%$)*!""*(#$+ /"*(#*+.. C$9%$&% *, %&!$ !* )$(4&","!&! !* ,& "(?$%&)"( *

9%$!<)& ,& $%&("<&)"(.. E/&,&% ,& )&,"!&! !*, !*+*9*=$ *( *, )9,""*(#$ !* ,&+

%*+9$(+&","!&!*+ &+"(&!&+.. P%$$/*% ,& *4)"*()"& $9*%&)"$(&,.

T&/$ ,6 )#,&%/7<)

A#,&%/7<) E%67+).8 E+ %*&,"<&!& 9$% $%&("+$+ "(!*9*(!"*(#*+

!* ,& $%&("<&)"( )$( ,& 4(&,"!&! !* *9%*+&% (& $9"("( !*

&,(& &)#"/"!&! ,$&,; )$9$(*(#* $ (& *+9*)84)&.

A#,&%/7<) I+%67+).8 E+ %*&,"<&!& 9$% "*%$+ !* ,&

$%&("<&)"( &!"#&!&; *+ (& &)#"/"!&! !* */&,&)"(

*+#&,*)"!& !*(#%$ !* (& *9%*+& )$$ ( +*%/")"$ & ,& "+&.

S+ ?()"$(*+ "(),*(; *(#%* $#%&+ )$+&+; *&"(&%; */&,&%

$("#$%*&% ,& "!$(*"!&! *?*)#"/"!&! !* ,$+ +"+#*&+ )$(#&,*+ *

"(#*%($+.

A#,&%/7<) F&+)+(&67).8 A(&,"<& ,& /*%&)"!&! !* ,$+ *+#&!$+4(&()"*%$+ ,& 9%*9&%&)"( !* "(?$%*+ !* &)*%!$ & 9%"()"9"$+

)$(#&,*+.

A#,&%/7<) O67)(&/+).8 E/&,& ,& *4)"*()"&; *4)&)"&

*)$($8& !* ,$+ #$!$+ 9%$)*!""*(#$+ * %"*( ( 9%$)*+$

!* (& *9%*+&.

A#,&%/7<) ,6 S&$%6)$.8 S* 9%*$)9& !* ,& ?()"( "(?$%7#")&.




A#,&%/7<) F&$().8 S* !*!")& & $+*%/&% *, )9,""*(#$ !* ,&+

,**+ 4+)&,*+.

A#,&%/7<) A,&+&$%7)%&;).8 A(&,"<& ,$%$+ !* ,$+ $3*#"/$+ !* ,&

&!"("+#%&)"( *, !*+*9*=$ !* ?()"$(*+ &!"("+#%&#"/&+.

A#,&%/7<) ,6 C)&,),.8 E/&,& #$!$+; *!")"$(*+; )$(#%$,*+

!* ,$+ "*(*+.

AUDITORIA FINANCIERA

L& &!"#$%8& 4(&()"*%& *&"(& & ,$+ *+#&!$+ 4(&()"*%$+ & #%&/+ !*

*,,$+ ,&+ $9*%&)"$(*+ 4(&()"*%&+ %*&,"<&!&+ 9$% *, *(#* )$(#&,*; )$(,& 4(&,"!&! !* *"#"% (& $9"("( #)(")& 9%$?*+"$(&,.

IMPORTANCIA DE AUDITORIA

S "9$%#&()"& %&!")& *( *, >*)>$ !* * 9%$9$%)"$(& & ,$+ !"%*)#"/$+

!* (& *9%*+& 9&%& &+8 *3$% + )$(#%$, "(#*%($.

OB#ETI$OS DE AUDITORIA

D")#&"(&% ,$+ E+#&!$+ 4(&()"*%$+ !* ,& *9%*+& !* &)*%!$ &

,&+ N$%&+ I(#*%(&)"$(&,*+ !* C$(#&","!&!; N$%&+

I(#*%(&)"$(&,*+ !* A!"#$%"&; P$,8#")&+ C$(#&,*+; P%"()"9"$+ !*

C$(#&","!&! G*(*%&,*(#* A)*9#&!&+ !*7+ !"+9$+")"$(*+

,*&,*+.

V*%"4)&% *, )9,""*(#$ !* ,&+ !"+9$+")"$(*+ ,*&,*+ %*,&*(#&%"&+; &9,")&!&+ 9&%& ,& *9%*+&.

'$%,&% %*)$*(!&)"$(*+ $%"*(#&!&+ & *3$%&% *, S"+#*& !*

C$(#%$, I(#*%($ !* ,& *9%*+& 9&%& ?&)","#&% ,& *+#"( $%"*(#&!&

& *3$%&% ,& *4)&)"&; *4)"*()"& *?*)#"/"!&!.




E/&,&% ,&+ *!"!&+ !* )$%%*))"( &!$9#&!&+ 9$% ,&

&!"("+#%&)"(; %*+9*)#$ & ,&+ %*)$*(!&)"$(*+ "(),"!&+ *( ,$+

"(?$%*+ !* &!"#$%8&; 9&%& !*#*%"(&% *, %&!$ !* ++9*(+"(

!* ,&+ $+*%/&)"$(*+.

E+#&,*)*% ,& 9%$9"*!&!; /*%&)"!&! !* ,&+ $9*%&)"$(*+

&!"("+#%&#"/&+ 4(&()"*%&+ *3*)#&!&+ 9$% ,& *(#"!&!; !%&(#*

*, 9*%"$!$ *&"(&!$.

D*#*%"(&% +" #$!&+ ,&+ %*(#&+ * "(%*+$+ %*+,#&(#*+ !* ,&+

$9*%&)"$(*+ 4(&()"*%&+ >&( +"!$ )$%%*)#&*(#* *+#&,*)"!$+;

%*)&!&!$+; )$(#&","<&!$+ * "(?$%&!$+.

PLANIFICACI%N:

1.1 P)+&'()(&*+ 76&&+)7

T$& !* "(?$%&)"( *(*%&,; *(#*(!"*(!$ !* ,& *(#"!&! + *(#$%($.

E(#*(!""*(#$ !* ,$+ +"+#*&+ !* )$(#&","!&!.

E(#*(!""*(#$ !*, +"+#*& !* )$(#%$, "(#*%($.

1.2 P)+&'()(&*+ 6$6(&'()

D*+&%%$,,$ *?*)#"/$ !*, *(?$* !* &!"#$%"&

E/&,&)"( !* ,& *+#%)#%& !*, )$(#%$, "(#*%($

E/&,&)"( *!")"( !*, %"*+$

E,&$%&)"( !* ,$+ 9%$%&&+ !* &!"#$%"&

2. E#ECUCI%N:

A9,")&)"( !* ,$+ 9%$%&&+

P%*9&%&)"( !* 9&9*,*+ !* #%&&3$

$3& %*+*( !* >&,,&<$+ 9$% )$9$(*(#*




D*4(")"( !* ,& *+#%)#%& !*, "(?$%*.

ESTADOS FINANCIEROS

E+ (& %*9%*+*(#&)"( *+#%)#%&!& !* ,& "(?$%&)"( 4(&()"*%& !* ,&

*(#"!&!; )$( *, $3*#$ !* 9%$9$%)"$(&% "(?$%&)"( +$%* ,& *+#"( !*

,& &!"("+#%&)"( ,,*/&!& & )&$ *( ( 9*%"$!$ !*#*%"(&!$; * +*&

#", 9&%& ,& #$& !*)"+"$(*+ *)$(")&+ !* (& &9,"& && !*

+&%"$+.

E, )$(3(#$ )$9,*#$ !* *+#&!$+ 4(&()"*%$+ *+#7 )$(?$%&!$ 9$%:

1. E$%),/ ,6 S&%#)(&*+ F&+)+(&67) / B))+(6 !6+67)

2. E$%),/ ,6 R6$#%),/$ / E$%),/ ,6 P-7,&,)$

!)+)+(&)$.3. E$%),/ ,6 F#:/ ,6 E6(%&;/. E$%),/ ,6 C)9&/ 6+ 6 P)%7&/+&/.5. N/%)$ E&()%&;)$ ) /$ E$%),/$ F&+)+(&67/$.

L& "(?$%&)"( !* ,$+ *+#&!$+ 4(&()"*%$+ !**% 9%*+*(#&% ,&+

+""*(#*+ )&%&)#*%8+#")&+ )&,"#&#"/&+: )$9%*(+"","!&!; %*,*/&()"&;

&#*%"&,"!&! $ "9$%#&()"& %*,&#"/&; 4&","!&!; *+*()"& *(#%* )$+#$

*(*4)"$; )$( *, 9%$9+"#$ !* $+#%&% ,& ?$%& ),&%& )$(4&,* ,&

+"#&)"( 4(&()"*%& !* ,& *9%*+& !* ,& *9%*+& *, %*+,#&!$ !* ++

$9*%&)"$(*+.

C/76+$&9&&,), L& "(?$%&)"( 9%$9$%)"$(&!& !**

9%*+*(#&%+* !* $!$ * +*& )$9%*(+",* 9&%& ,$+ +&%"$+* #"*(*( ( )$($)""*(#$ %&<$(&,* !* ,&+ &)#"/"!&!*+

*)$(")&+ *9%*+&%"&,*+ !* ,& )$(#&","!&!; &+8 )$$

/$,(#&! 9&%& *+#!"&% ,& "(?$%&)"( )$( !","*()"& %&<$(&,*.

R66;)+(&) L& "(?$%&)"( 9%$9$%)"$(&!& !**% +*% %*,*/&(#*

9&%& ,&+ (*)*+"!&!*+ !* #$& !* !*)"+"$(*+ !* ,$+ +&%"$+.




M)%67&)&,), L& "(?$%&)"( *+ &#*%"&, +" + $"+"( $

9%*+*(#&)"( *%%(*& 9*!* "("% *( ,&+ !*)"+"$(*+ *)$(")&+

* ,$+ +&%"$+ #$*( & 9&%#"% !* ,$+ *+#&!$+ 4(&()"*%$+.

F&)9&&,), L& "(?$%&)"( *+ 4&,* )&(!$ *+# ,"%* !* *%%$%+"("4)&#"/$ +*+$; %*9%*+*(#&)"( 4*,*(#* ,$ * 9%*#*(!*

%*9%*+*(#&%.

E$6+(&) $/976 ) /7) L&+ #%&(+&))"$(*+; !*7+ +)*+$+

)$(!")"$(*+ !**( )$(#&","<&%+* 9%*+*(#&%+* !* &)*%!$ )$(

+ *+*()"& ($ +$,&*(#* *( )$(+"!*%&)"( & + ?$%& ,*&,.

P7#,6+(&) E+ ,& "(),+"( !* ( )"*%#$ %&!$ !* 9%*)&)"( &,%*&,"<&% ,$+ 3")"$+ (*)*+&%"$+ 9&%& *?*)#&% ,&+ *+#"&)"$(*+

%**%"!&+ &3$ )$(!")"$(*+ !* "()*%#"!%*.

C/)7)9&&,), L$+ +&%"$+ !**( +*% )&9&)*+ !* )$9&%&%

,$+ *+#&!$+ 4(&()"*%$+ !* (& *(#"!&! & ,$ ,&%$ !*, #"*9$;

9&%& "!*(#"4)&% #*(!*()"&+ !* + +"#&)"( %*(!""*(#$

4(&()"*%$. P$% ,$ #&(#$ ,& *!"!& 9%*+*(#&)"( !* ,$+ *+#&!$+

4(&()"*%$+ !** +*% ("?$%*.

O/7%#+&,), I9,")& 9%$9$%)"$(&% "(?$%&)"( !*(#%$ !*,

9*%"$!$ !* #"*9$ %**%"!$ 9&%& ,& #$& !* !*)"+"$(*+.

EG#&&97&/ 6+%76 (/$%/ 96+6'(&/ L$+ *(*4)"$+ !*%"/&!$+

!* ,& "(?$%&)"( 4(&()"*%& !**( *)*!*% & ,$+ )$+#$+ !*

+"("+#%&%,&.

AUDITOR E+ ,& 9*%+$(& "(!*9*(!"*(#* 9%$?*+"$(&, *()&%&!& !*

,,*/&% & )&$ *, *&*( !* &!"#$%"&; 9&%& *,,$ +*,*))"$(& ,&+ 9%*&+

& &9,")&% *, &,)&()* !* ,&+ "+&+ )$( &+* & + )%"#*%"$ 9%$?*+"$(&,

*9*%"*()"&@ )$( ,& %*+9$(+&","!&! 4(&, !* *"#"%:

U( "(?$%* )$(),+"$(*+ %*)$*(!&)"$(*+ (& $9"("( %*+9*)#$

& ,$+ *+#&!$+ 4(&()"*%$+.




S*( ,&+ N$%&+ !* A!"#$%"& G*(*%&,*(#* A)*9#&!&+ NAGA ,&+

N$%&+ I(#*%(&)"$(&,*+ !* A!"#$%"& NIA ( &!"#$% !** 9%*+*(#&%

,&+ +""*(#*+ )&,"!&!*+.

RAZONABILIDAD DE LOS ESTADOS FINANCIEROS

S* %*4*%* &, %&!$ !* )$>*%*()"& * *"+#* *(#%* ,& "(?$%&)"(

9%*+*(#&!& ,$+ >*)>$+ %*&,*+; *+ !*)"% +" ,$+ *+#&!$+ 4(&()"*%$+

9%*+*(#&( 4*,*(#* #$!& ,& "(?$%&)"(; !* &)*%!$ & ,$+ 9%"()"9"$+

!* )$(#&","!&! *(*%&,*(#* &)*9#&!$+ ,&+ N$%&+

I(#*%(&)"$(&,*(#* !* C$(#&","!&!.

EVIDENCIA DE AUDITORIA

S* !*4(* )$$ ,& "(?$%&)"( * +* $#"*(* !%&(#* *, 9%$)*+$ !*

&!"#$%8& & #%&/+ !* ,& &9,")&)"( !* #)(")&+; #$!$+

9%$)*!""*(#$+; 9&%& !$)*(#&% 3+#"4)&% ,&+ $+*%/&)"$(*+

)$(),+"$(*+ * +*%7( *"#"!&+ *( *, "(?$%* 4(&,. L& */"!*()"& *+

)%8#")& 9&%& *, "#$ !* ,& &!"#$%"& *+ *, *3* )*(#%&, !*+!* + "(")"$

>&+#& + 4(&,; 9$% ,$ #&(#$ *, &!"#$% !**% &%&(#"<&% ,& )%*!"","!&!+$%* ,& */"!*()"& >&+#& *, 9(#$ * *+#* +*& +4)"*(#*;

)$9*#*(#*; %*,*/&(#* $9$%#(&.

DICTAMEN A LOS ESTADOS FINANCIEROS

E( #$!$+ ,$+ )&+$+ *( *, * *, &!"#$% >&& %*&,"<&!$ (& &!"#$%8&

4(&()"*%& "(*/"#&,**(#* !**%7 *9%*+&% (& $9"("( *( ,$+

#%"($+ !*, *&*( * 9%&)#")$; !* *+#* $!$ *, !")#&*( +*

)$(/"*%#* *( *, *!"$ !* )$(")&)"( *(#%* *, &!"#$% ,$+ +&%"$+

"(#*%*+&!$+; 9&%& *,,$ *"+#*( )&#%$ &(*%&+ !* *9%*+&%,$:

*!"&(#* ( !")#&*( ,"9"$; )$( +&,/*!&!*+; &!/*%+$ $ )$(

&+#*()"( !* $9"("(.




=.3 MARCO CONCEPTUAL

AUDITORIA

L& &!"#$%8& 4(&()"*%& *+ ,& %*/"+"( $ *&*( !* ,$+ *+#&!$+4(&()"*%$+ 7+")$+ 9$% 9&%#* !* ( &!"#$% !"+#"(#$ !*, * 9%*9&%$ ,&

"(?$%&)"( )$(#&,* !*, +&%"$; )$( ,& 4(&,"!&! !* *+#&,*)*% +

%&<$(&","!&!; !&(!$ & )$($)*% ,$+ %*+,#&!$+ !* + *&*(

*!"&(#* ( !")#&*( $9"("(; & 4( !* &*(#&% ,& #","!&! * ,&

"(?$%&)"( 9$+**. 1

L& &!"#$%8& *+ ( *&*( %*&,"<&!$ 9$% *, &!"#$%; !$(!* &9,")& ,$+

#$!$+ 9%$)*!""*(#$+ 9&%& $#*(*% */"!*()"&+ &+8 *"#"% (&

$9"("( +$%* ,& )$(4&","!&! $ %&<$(&","!&! !* ,$+ *+#&!$+

4(&()"*%$+.

AUDITORIA FINANCIERA

C$9%*(!* ,& +*!& /*%"4)&)"( !* ,$+ %*"+#%$+ )$(#&,*+ *,

*&*( !* $#%& */"!*()"& * +$9$%#* *+$+ *+#&!$+ 4(&()"*%$+2

E( (& &!"#$%"& )$9%*(!* ,& +*!& /*%"4)&)"( !* ,$+

%*"+#%$+ )$(#&,*+ *, *&*( !* $#%& */"!*()"& * +$9$%#* *+$+

*+#&!$+ 4(&()"*%$+.

PROCESO DE AUDITORIAE, 9%$)*+$ !* A!"#$%"& /*%"4)& #%*+ *#&9&+ *+*()"&,*+ * +$( ,&

P,&("4)&)"(; E3*))"( C$(")&)"( !* R*+,#&!$+. E+#&+ #%*+

*#&9&+ "9,")&( * ,& &!"#$%"& *+ ( 9%$)*+$ +*)*()"&, )$( 9(#$

!* 9&%#"!& $#%$ !* #*%"(&)"(.

1 ESTUPIÑÁN, Rodrigo, 2004, Papeles de trabajo en la auditoría inan!iera, E"#E Edi!iones, $ogot%, p%g& '

2 (ERR)*#R, Teresa, 2004, )uditoria +inan!iera, UNE*, adrid, p%g& 4

$E--, Ti.ot/, et& )l&, 2001, )uditoria $asada en Riesgos, E"#E Edi!iones, $ogot%"olo.bia, p%g& 2'

ARINA !UAMAN CS 0 4 01 1F



PLANIFICACIÓN

T"*(* )$$ $3*#"/$ ,& !*#*%"(&)"( !*, *(?$* !* ,& &!"#$%"& &

&9,")&% + )$(+*)*()"& "(*!"&#&; ,& +*,*))"( !* ,$+

9%$)*!""*(#$+ 9&%#"),&%*+ & *3*)#&%.

• P)+&'()(&*+ P76&&+)7 !*4(* )&, +*%7 ,& *+#%&#*"& & +*"%

*( &+* &, )$($)""*(#$ * "(?$%&)"( &(#*("!& !* ,& *9%*+&.

• P)+&'()(&*+ E$6(<'() S* !*#&,,&( ,$+ 9%$)*!""*(#$+ +*

!*#&,,& )$ +* ,,*/&%& & )&$.

• E:6(#(&*+ #"*(* )$$ 4(&,"!&! )9,"% )$( ,$+ 9%$)*!""*(#$+

9,&("4)&!$+ 9&%& #*(*% *,**(#$+ !* 3")"$+ /7,"!$+ +4)"*(#*+

9&%& ++#*(#&% (& $9"("(.

• C/#+&()(&*+ ,6 R6$#%),/$ *( *+#& *#&9& +* */&,& #$!&+ ,&+

*/"!*()"&+ $#*("!&+ !%&(#* ,& *3*))"(. A8 *+ !$(!* +*

$#"*(* (& )$(),+"( *(*%&, +$%* ,$+ *+#&!$+ 4(&()"*%$+.

RIES!O DE AUDITORIA

“P*!* !*4("%+* )$$ ,& 9$+"","!&! !* *"#"% ( "(?$%* !* &!"#$%8&

"()$%%*)#$ 9$% ($ >&*% !*#*)#&!$ *%%$%*+ $ "%%*,&%"!&!*+

+"("4)&#"/&+ * $!"4)&%8&( *, +*(#"!$ !* ,& $9"("( /*%#"!& *( *,

"(?$%*

F

E, %"*+$ !* &!"#$%"& *+#7 )$9*+#$ 9$% !"+#"(#&+ +"#&)"$(*+ $

>*)>$+ *; &(&,"<& *( ?$%& +*9&%&!& &!&( & */&,&% *, ("/*, !*

%"*+$ *"+#*(#* *( ( #%&&3$ *( 9&%#"),&% !*#*%"(&% !*

&(*%& *+ 9$+",* %*!)"%,$ & ("/*,*+ &)*9#&,*+.

F $E--, Ti.ot/, et& )l&, 2001, )uditoria $asada en Riesgos, E"#E Edi!iones, $ogot%"olo.bia, p%g& 3'




TECNICAS DE AUDITORIA

D$)*(#$+ 9%*9&%&!$+ 9$% ( &!"#$%"& * ,* 9*%"#&( #*(*%

"(?$%&)"$(*+ 9%*&+ !* ,& &!"#$%8& *?*)#&!&; &+8 )$$ ,&+

!*)"+"$(*+ #$&!&+ 9&%& ?$%&% + $9"("(. S "+"( *+ &!&% *( ,&

9,&("4)&)"( %*&,"<&)"( !* ,& &!"#$%"& *( ,& +9*%/"+"( %*/"+"(

!* ,& "+& +"("+#%&% */"!*()"&+ !*, #%&&3$ ,,*/&!$ & )&$ 9&%&

&%*(#&% + $9"("(. 5

LOS PAPELES DE TRABA"O

D$)*(#$+ 9%*9&%&!$+ 9$% ( &!"#$% * ,* 9*%"#&( #*(*%

"(?$%&)"$(*+ 9%*&+ !* ,& &!"#$%"& *?*)#&!&; &+8 )$$ ,&+

!*)"+"$(*+ #$&!&+ 9&%& ?$%&% + $9"("(. S "+"( *+ &!&% *( ,&

9,&("4)&)"( %*&,"<&)"( !* ,& &!"#$%"& *( ,& +9*%/"+"( %*/"+"(

!* ,& "+& +"("+#%&% */"!*()"&+ !*, #%&&3$ ,,*/&!$ & )&$ 9&%&

&%*(#&% + $9"("(.6

E+#* *+ *, %*"+#%$ !* &#*%"&, * +* )$(+*%/& *, &!"#$% !*, #%&&3$

%*&,"<&!$; "(),*(!$ ,$+ 9%$)*!""*(#$+ *9,*&!$+; 9%*&+

*9,*&!$+; 9%*&+ %*&,"<&!&+; "(?$%&)"( $#*("!&.

CONTROL INTERNO

E, )$(#%$, "(#*%($ )$9%*(!* *, 9,&( !* $%&("<&)"( #$!$+ ,$+

#$!$+ 9%$)*!""*(#$+ * *( ?$%& )$$%!"(&!& +* &!$9#*( *(

(& *(#"!&! 9&%& ,& 9%$#*))"( !* ++ &)#"/$+; ,& 9%$$)"( !* ,&

*4)"*()"& !* ,& $9*%&)"( ,& &!>*+"( & ,&+ 9$,8#")&+ 9%*+)%"#&+ 9$% ,&

!"%*))"(. E+#& !*4(")"( %*)$($)* * *, +"+#*& !* )$(#%$, "(#*%($

+* *#"*(!* 7+ &,,7 !* ,&+ ?()"$(*+.

5 *))-#S, N&, 5 "#R*#), 6&, 2007, *i!!ionario !ontable .%s, "orp& Edi)ba!o "ía& -tda&, 8uito, p%g& 2

6 /ttp9::;;;&.onograias&!o.:trabajos<2:planii!a!ionauditoria




E+#* +"+#*& 9*!* "(),"% )$(#%$, 9%*+9*+#&,; )$+#$+ *+#7(!&%*+;

"(?$%&)"( 9*%"!")& +$%* ,& $9*%&)"(; &(7,"+"+ *+#&!8+#")$ !* +

!"+#%")"(; 9%$%&&+ !* *(#%*(&"*(#$ &, 9*%+$(&,; &, )*%9$ !*

&!"#$%"& "(#*%(&.H

E, )$(#%$, "(#*%($ *+ "9$%#&(#* *( (& *(#"!&! 9$%* &&%)& *, 9,&(

!* $%&("<&)"(; #$!&+ ,&+ *!"!&+ +"+#*&+ )$$%!"(&!$+ * +*

&!$9#&( !*(#%$ !* (& *9%*+&.

.8 PRE!UNTAS DE INVESTI!ACION

1 L& *9%*+& )*(#& )$( &!"#$%"&+ &(#*%"$%*+2 L& *9%*+& >& >*)>$ +*""*(#$+ 9&%& &+*%&%+* !* ,$+

%%$+ * +* !&( *( ,$+ *+#&!$+ 4(&()"*%$+ S* #$& !*)"+"$(*+ !* &)*%!$ & ,& "(?$%&)"( 9%$9$%)"$(&!&

9$% ,$+ *+#&!$+ 4(&()"*%$+F L& *9%*+& #"*(* )$($)""*(#$+ &)*%#&!$+ !* ,$ * +* #%&#&

%*&,"<&% (& &!"#$%8& '"(&()"*%&5 L& *9%*+& >& /"+#$ *3$%&+ *( ,$+ &=$+ &(#*%"$%*+ *( ,$+ *

($ %*&,"<$ &!"#$%"&+6 *(*4)"$+ !* $?%*)*% & ,& *9%*+& ,& *3*))"( !* (&

&!"#$%8& 4(&()"*%&H L& *9%*+& 9$+** (& )$(4&(<& )$( ,& "(?$%&)"( !* ,$+

*+#&!$+ 4(&()"*%$+ E"+#* 9*%+$(&+ "(!*9*(!"*(#*+ & ,& *9%*+& * >&&(

%*&,"<&!$ )>**$+ 9$% 9*#")"( !* ,& 7"& &#$%"!&! & ,$+

%%$+ !* ,$+ *+#&!$+ 4(&()"*%$+ L& *9%*+& /* (& $9$%#("!&! !* *3$%& &, %*&,"<&% ,&

&!"#$%8& 4(&()"*%&

H )NTI--), Sa.uel, 200=, "ontrol Interno $asado en Prin!ipios, E"#E Edi!iones, $ogot%"olo.bia,p%g& 3>&

ARINA !UAMAN CS 0 4 01 1H



10 L& *9%*+& *+#7 !* &)*%!$ *( * (& &!"#$%"& & ,$+ *+#&!$+

4(&()"*%$+ 9%$9$%)"$(&%8& (& +*%"!&! 9&%& ,& #$& !*

!*)"+"$(*+

.8 CONSTRUCCION DE VARIABLES E INDICADORES

ES?UEMA TENTATIVO VARIABLES INDICADORESCAPÍTULO I

ANTECEDENTES1.1 D6$(7&(&*+ ,6 )

676$) P)$%&)#) S.A

1.1.1 A(#*)*!*(#*+ !* ,&

*9%*+&.

1.1.2 O3*#"/$+

1.2. O%&("<&)"(

1.2.F R*)%+$+ !* ,&

*9%*+&1.2 A$6(%/$

C/+(6%#)6$1.2.1 A#,&%/7&)

1.2.1.1 A!"#$%"& '"(&()"*%&

1.2.1.2 I9$%#&()"& !* ,&

&!"#$%"&

1.2.1. O3*#"/$+ !* ,&

&!"#$%"&

1.2.2 P)+&'()(&*+1.2.2.1 P,&("4)&)"(

P%*,""(&%

1.2.2.2 P,&("4)&)"(

E+9*)"4)&

1.2.3 E:6(#(&*+

1.2..1 E/"!*()"& !*




&!"#$%"&

1.2..2 P&9*,*+ !* #%&&3$

1.2.. P%*&+ !* &!"#$%"&

1.2. I+/76

1.2.F.1 I(?$%& !* &!"#$%"&

CAPITULO II APLICAR LA

AUDITORÍA FINANCIERA

PARA EVALUAR LA

RAZONABILIDAD CON

?UE SE REPRESENTA LA

INFORMACIÓNFINANCIERA.

C&(#"!&!: H0Q

T"*9$: 9%"*%

#%"*+#%* L&%:

PLASTIA-UAY S.A

2.1 P,&("4)&)"( P%*,""(&% A)#"/"!&!*+ !* ,&*9%*+&.

O3*#"/$ !* ,&*9%*+&.

M"+"( /"+"(.

M&(&, !*?()"$(*+.

P,&("4)&)"(E+#%&#")&.

P$,8#")&+ 9%7)#")&+)$(#&,*+.

I!*(#"4)&)"( !*,&+ )*(#&+.

2.2 P,&("4)&)"( E+9*)84)& C*+#"$(&%"$N&%%&#"/$.

',3$%&&+.

COSO I.




M&#%"< !* R"*+$.

P%$%&& !*A!"#$%"&.

&,,&<$+.

2. E3*))"( A9,")&)"( !* ,$+9%$%&&+ !*&!"#$%"&

CAPITULO III EVALUAR

EL SISTEMA DE CONTROL

INTERNO E IDENTIFICAR

LOS HALLAZ!OS PARA

ASÍ DETERMINAR LAS

ESTRATE!IAS DE

ME"ORAMIENTO Y

CRECIMIENTO DE LA

COMPAÍA.

.1 R*+,#&!$+ !* ,&

*/&,&)"( !*, )$(#%$,

"(#*%($

C&(#"!&!: 15Q

T"*9$: J,"$

L&%: PLASTIA-UAYS.A

.2 R*+,#&!$+ !* ,$+

>&,,&<$+.CAPITULO IV

PRESENTACIÓN LOS

RESULTADOS OBTENIDOS

C&(#"!&!: 15Q

T"*9$: J,"$

L&%: PLASTIA-UAYS.A

F.1 D")#&*( !* A!"#$%"&F.2 D")#&*( #%"#&%"$CAPITULO V

CONCLUSIONES Y

RECOMENDACIONES5.1 C$(),+"$(*+5.2 R*)$*(!&)"$(*+




9.8 DISEO METODOLO!ICO

)J T&/ ,6 &+;6$%&)(&*+

P&%& ,& *3*))"( !* " #*+"+ >* !*)"!"!$ !"+*=&% ,$+

"(+#%*(#$+ (*)*+&%"$+ * * 9*%"#&( !* *+#& &(*%&

$#*(*% ,& "(?$%&)"( 9*%#"(*(#* &, #*&. P&%& 9$!*% *3*)#&%

)$%%*)#&*(#* *+#* 9%$*)#$ &9,")&% *, EN'OUE MITO.

9J M-%/,/ ,6 ) &+;6$%&)(&*+

K.1.1. ETAPA 1

R6(/6((&*+ Y P7/(6$)&6+%/ D6 L) I+/7)(&*+.

S* %*&,"<&%7 (& %*)$,*))"( !* ,& "(?$%&)"( 9*%#"(*(#*

!*+&%%$,,&% ( 9,&( !* #%&&3$ 9&%& &(&,"<&% *, #*& !* (& &(*%&

!*#&,,&!&.

I+$%7#6+%/$ -%/,/$ %-(+&()$ ,6 )#,&%/7&)

O(#)7

O+*%/&)"(

R&+#%*$

V679) I(!&&)"(

E(#%*/"+#&

E$(7&%)

E()*+#&

A(7,"+"+




C$()","&)"(

C$(4%&)"(

D/(#6+%) C$9%$&)"(

C&,),$ $ )$9#$

F<$&()

R*/"+"( +*,*)#"/&

I(+9*))"(

U(& /*< &9,")&!$+ *+#$+ "(+#%*(#$+ 9%$)*!""*(#$+ )$(#&% )$( ,&

"(?$%&)"( +4)"*(#* (*)*+&%"& 9&%& ,,*/&% & )&$ ,&+ 9%*&+

*7*(*+ * 9*%"#"%7 *3*)#&% ,& &!"#$%8& *( ,& *9%*+&

PLASTIA-UAY S.A; &!*7+ !* *,,$ #$!$+ ,$+ !&#$+ %*)$9",&!$+ +*

&,&)*(&%&( *( ,$+ %*+9*)#"/$+ 9&9*,*+ !* #%&&3$ * +*%7(

&%9&!$+ *( ,$+ )$%%*+9$(!"*(#*+ ,*&3$+.

L$+ 9&9*,*+ !* #%&&3$ #*(!%7( ,& +""*(#* "(?$%&)"(: ?*)>&;

!*+)%"9)"( !* ,& "(?$%&)"( %*)""!&; 9%*&+ 9%$)*!""*(#$+

&9,")&!$+; &,)&()* !* ,&+ 9%*&+; %*+9$(+&,*+; %*+,#&!$+

&,)&(<&!$+@ !* *+#& &(*%& +* #*(!%7 ( $%!*( ,")$

S*)*()"&, !* #$!& ,& "(?$%&)"( *, #%&&3$ +*%7 *,&$%&!$ )$(

&$% *?*)#"/"!&! &+8 )$$ ,$+ $3*#"/$+ *#&+ 9,&(#*&!&+ +*%7(&,)&(<&!$+.

K.1.2. ETAPA 2

A+&$&$ ) P7/#6$%).




P&%& ,& &!"#$%8& 4(&()"*%& & PLASTIA-UAY S.A; *( !$(!* /$ & 9*!"%

"(?$%&)"( & #%&/+ !* +$,")"#!*+ *(/"&!&+ & ,&+ 9*%+$(&+ *

#"*(*( %*,&)"( !"%*)#& )$( !")>& "(?$%&)"(; *!"&(#* *+#$

$#*(!%*$+ "(?$%&)"( 7+ )$(4&,* %*&,.

K.2.3ETAPA 3

R6,)((&*+ ,6 %6%/ ,6 %6$&$.

P&%& ,& %*!&))"( !* ,& #*+"+ +*"% *+#* $%!*(:

P)7%6 P76&&+)7P$%#&!&.

C$(#%&9$%#&!&.

'"%& !* %*+9$(+&","!&!.

A)*%!$+.

R*+*( *3*)#"/$.

(!")*+.

P)7%6 P7&+(&)

I(#%$!))"(.

C*%9$ !* #*+"+.

C$(),+"$(*+ R*)$*(!&)"$(*+.

P)7%6 R6676+(&)

A(*$+.B","$%&?8&.

10.8 ES?UEMA TENTATIVO DE LA INVESTI!ACION

OB"ETIVOS CAPITULOSA(#*)*!*(#*+




OBJETIVO IA9,")&% ,& &!"#$%8& 4(&()"*%&

9&%& */&,&% ,& %&<$(&","!&!

)$( * +* %*9%*+*(#& ,&

"(?$%&)"( 4(&()"*%&.

A9,")&)"( !* ,&

&!"#$%8& 4(&()"*%& 9&%&

*/&,&% ,& %&<$(&","!&!

)$( * +* %*9%*+*(#& ,&

"(?$%&)"( 4(&()"*%&.OBJETIVO II

E/&,&% *, +"+#*& !* )$(#%$,

"(#*%($ * "!*(#"4)&% ,$+

>&,,&<$+ 9&%& &+8 !*#*%"(&%

,&+ *+#%&#*"&+ !*

*3$%&"*(#$ )%*)""*(#$

!* ,& )$9&=8&.

E/&,&)"( !*, +"+#*&

!* )$(#%$, "(#*%($ *

"!*(#"4)&% ,$+ >&,,&<$+

9&%& &+8 !*#*%"(&% ,&+

*+#%&#*"&+ !*

*3$%&"*(#$ )%*)""*(#$ !* ,&

)$9&=8&.OBJETIVO III

P%*+*(#&% ,$+ %*+,#&!$+

$#*("!$+.

P%*+*(#&)"( ,$+

%*+,#&!$+ $#*("!$+.

C$(),+"$(*+

R*)$*(!&)"$(*+

ARINA !UAMAN CS 0 4 01 2F



INTRODUCCIÓN

CAPÍTULO I ANTECEDENTES

1.1 D*+)%"9)"( !* ,& *9%*+& P,&+#"&<& S.A

1.1.1 A(#*)*!*(#*+ !* ,& *9%*+&.

1.1.2 O3*#"/$+

1.2. O%&("<&)"(

1.2.F R*)%+$+ !* ,& *9%*+&

1.2 A+9*)#$+ C$()*9#&,*+

1.2.1 A!"#$%"&

1.2.1.1 A!"#$%"& '"(&()"*%&

1.2.1.2 I9$%#&()"& !* ,& &!"#$%"&

1.2.1. O3*#"/$+ !* ,& &!"#$%"&

1.2.2 P,&("4)&)"(

1.2.2.1 P,&("4)&)"( P%*,""(&%

1.2.2.2 P,&("4)&)"( E+9*)84)&

1.2. E3*))"(

1.2..1 E/"!*()"& !* &!"#$%"&

1.2..2 P&9*,*+ !* #%&&3$

1.2.. P%*&+ !* &!"#$%"&

1.2.F I(?$%*

1.2.F.1 I(?$%& !* &!"#$%"&

CAPITULO II APLICACIÓN DE LA AUDITORÍA FINANCIERA PARA

EVALUAR LA RAZONABILIDAD CON ?UE SE REPRESENTA LA

INFORMACIÓN FINANCIERA.

2.1 P,&("4)&)"( P%*,""(&%

2.2 P,&("4)&)"( E+9*)84)&

2. E3*))"(




CAPITULO III EVALUACIÓN DEL SISTEMA DE CONTROL

INTERNO E IDENTIFICAR LOS HALLAZ!OS PARA ASÍ

DETERMINAR LAS ESTRATE!IAS DE ME"ORAMIENTO Y

CRECIMIENTO DE LA COMPAÍA.

.1 R*+,#&!$+ !* ,& */&,&)"( !*, )$(#%$, "(#*%($

.2 R*+,#&!$+ !* ,$+ >&,,&<$+.

CAPITULO IV PRESENTACIÓN LOS RESULTADOS OBTENIDOS.

F.1 D")#&*( !* A!"#$%"&

F.2 D")#&*( #%"#&%"$

CAPITULO V CONCLUSIONES Y RECOMENDACIONES

5.1 C$(),+"$(*+

5.2 R*)$*(!&)"$(*+

11.8 CRONO!RAMA DE ACTIVIDADES

ACTIVIDADESMES I

ABRIL

MES II

MAYO

MES III

"UNIO

MES IV

"ULIO

MES V

A!OSTO

1 2 3 1 2 3 1 2 3 1 2 3 1 2 3

1. S66((&*+ ,6&&%)(&*+ ,6 %6),6 &+;6$%&)(&*+

2.8 "#$%&'()(&*+ ,6 )&+;6$%&)(&*+

3.8 B76;6 ,6$(7&(&*+ ,6/9:6%/ ,6 6$%#,&/.

.8 F/7#)(&*+ ,67/96)




5.8 D6%67&+)(&*+ ,6 /$/9:6%&;/$

=.8 E)9/7)(&*+ ,6 )7(/%6*7&(/ ,6 76676+(&)

.8 P76#+%)$ ,6&+;6$%&)(&*+

.8C/+$%7#((&*+ ,6V)7&)96$ 6 I+,&(),/76$

K.8 D&$6/ M6%/,/*&(/

10.8 E$G#6) %6+%)%&;/,6 ) &+;6$%&)(&*+

11.8 C7/+/7)) ,6)(%&;&,),6$

12.8 P76$##6$%/76676+(&)

13.8 B&9&/7)<)

CAPITULO I.ANTECEDENTES

CAPITULO II.APLICACIÓN DE LAAUDITORÍA FINANCIERAPARA EVALUAR LARAZONABILIDAD CON ?UESE REPRESENTA LAINFORMACIÓNFINANCIERA.

CAPITULO III.EVALUACIÓN DELSISTEMA DE CONTROLINTERNO E IDENTIFICARLOS HALLAZ!OS PARAASÍ DETERMINAR LASESTRATE!IAS DEME"ORAMIENTO Y CRECIMIENTO DE LA

ARINA !UAMAN CS 0 4 01 2H



COMPAÍA.

CAPITULO IV.

PRESENTACIÓN LOSRESULTADOS OBTENIDOS.

CAPITULO V.

CONCLUSIONES Y RECOMENDACIONES

.1 C$(),+"$(*+

.2 R*)$*(!&)"$(*+

.3 A(*$+

. B","$%&?8&

12.8 PRESUPUESTO REFERENCIAL.

D6%)6 ,6 )$%/$M6$1

M6$2

M6$3

M6$

M6$5

V)/7T/%)

E9&+#&!$ 20;00 20;00C$9"&+ ,&()$ (*%$ 5;00 ;00 F0;00 F;00E,&$%&)"( P&9*,*+!* T%&&3$

5;00 10;00 15;00 0;00

P%$)*+&"*(#$ !*P&9*,*+ !* T%&&3$

25;00 25;00

C$9"&+ & )$,$% 6;00 0;00 6;00I9%*+"( !* ,$+)&98#,$+

20;00 25;00 F5;00

I(#*%(*# 5;00 15;00 20;00 F0;00 T%&(+9$%#* $/","<&)"( 9&%& *,,*/&(#&"*(#$ !*"(?$%&)"(

5;00 ;00 10;00 15;00 20;00 5;00

TOTAL ESTIMADO1500

100

10000

5000

11500

2K00




13.8 BIBLIO!RAFIA

L&97/$

ARENAS; P&,$; *!. A,.; 200; I(#%$!))"( & ,& A!"#$%"&'"(&()"*%&; M)G%&",,INTERAMIRICANA; M&!%"! –E+9&=&.

BELL; T"$#>; *#. A,.; 200H; A!"#$%"& B&+&!& *( R"*+$+; ECOEE!")"$(*+; B$$#7C$,$"&.

DAVALOS; N.; W CORDOVA; G.; 200; D"))"$(&%"$ )$(#&,* 7+; C$%9. E!"A&)$ C8&. L#!&.; "#$.

ERRADOR; T*%*+&; 200F; A!"#$%"& '"(&()"*%&; UNED; M&!%"! MANTILLA; S&*,; 200; C$(#%$, I(#*%($ B&+&!$ *( P%"()"9"$+;

ECOE E!")"$(*+; B$$#7C$,$"&.

SANCE-; G&%"*,; 2006; A!"#$%"& !* E+#&!$+ '"(&()"*%$+;PEARSON E!)&)"(; M")$.

N/7)%&;)

CONTRALORIA GENERAL DEL ESTADO; M&(&, !* A!"#$%"& !*G*+#"(.

IASB C$(+*3$ !* N$%&+ I(#*%(&)"$(&,*+ !* C$(#&","!&!; NII'9&%& ,&+ PYMES; X1; J,"$ 200; L$(!$(; U("#*! – K"(!$.

IAPC C$"# I(#*%(&)"$(&, !* P%&)#")&+ !* A!"#$%"&; N$%&+I(#*%(&)"$(&,*+ !* A!"#$%"&; O)#%* 200H; M")$.

M)+#)6$ ,6 C/+$#%)

AMAT; ORIOL2 La0 c"a$0 d "a0 NIC3NIIF2 GESTION 2000; S.A.; 2005; 1*!")"(.

PRICEZATEROUSECOOPERS 2006; M!nto Do00ir Nor!a0Intrnaciona"0 d Conta'i"idad -..43-..52 2006; '%&()"+ L*/*?/%*.




S&%&/$ 69

>##9:&,?9&.9*.*!.9*

>##9:*+."["9*!"&.$%"["

>##9:+"9*).+*9.$.

>##9:.$($%&4&+.)$#%&&3$+25&(&,"+"+"(?$%&)"$(&(&,"+"+"(?$%&)"$(.+>#,

>##9:.+,"!*+>&%*.(*#>##9:.$($%&4&+.)$#%&&3$+29,&("4)&)"$(&!"#$%"&.


http://es.wikipedia.org/wiki

http://sipec.sep.gob.mx/

http://sipec.sep.gob.mx/

http://es.wikipedia.org/wiki

Documents

Diseño de Tesis Plastiazuay s.A