Auditoría Financiera al componente Propiedad Planta y Equipo "NIC 16" y sus efectos en los resultados de informes financieros de empresas constructoras. Caso: Ciudadrodrigo del cantón Manta.

Abstract

The objective of this work is to carry out an audit investigation financial for the Property, Plant and Equipment component with application of IAS 16 additional to evaluate the effect on the financial statements for companies in the sector of the construction. In the construction sector, procedures are often omitted regarding to the valuation, depreciation, revaluation, correct estimation of useful life and accounting classification among other aspects. One of the factors that cause this type of errors is the lack of knowledge or erroneous application of the rules such as IAS 16, which describes the correct procedures for the treatment of property, plant and equipment. This work will apply deductive and descriptive methods since it is intended review accounting ledgers, legal information of the company, control part internal applied to Property, Plant and equipment and other control procedures applied by the construction company Ciudadrodrigo S.A., in order to have a clear idea the degree of compliance and application of the standards by the company. Several of the techniques used to meet the proposed objective will be the financial analysis, questionnaire and internal control interview applied to personnel of the company, involved with the component described above. As a final result of the investigation, an audit project will be delivered financial applicable to the Property, Plant and Equipment component for companies construction companies with application of IAS 16 and that allows us to demonstrate to what extent, Its application affects the company's financial statements.