Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014

This research was conducted in the company Calzacuba C?a. Ltda., Due to inappropriate use of accounting policies, delayed transaction records, errors and late submission of tax information to the Internal Revenue Service so the uncertainty that tax returns are not reliable expression in his will the...

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Main Authors: Esp?n Riofrio, Marianela Alexandra, Esp?n Riofrio, Pamela Elizabeth
Other Authors: Vizuete Achig, Marcela Patricia
Format: Tesis de Pregrado
Published: LATACUNGA / UTC / 2016 2017
Subjects:
SRI
Online Access:http://repositorio.utc.edu.ec/handle/27000/3714
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spelling oai:oai:repositorio.utc.edu.ec:27000:27000-37142017-05-31T08:01:12Z Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014 Esp?n Riofrio, Marianela Alexandra Esp?n Riofrio, Pamela Elizabeth Vizuete Achig, Marcela Patricia AUDITOR?A TRIBUTARIA POL?TICAS CONTABLES SRI TRIBUTACI?N This research was conducted in the company Calzacuba C?a. Ltda., Due to inappropriate use of accounting policies, delayed transaction records, errors and late submission of tax information to the Internal Revenue Service so the uncertainty that tax returns are not reliable expression in his will there ledgers operations accounting for which it is therefore important to run the Tax Audit Company Calzacuba Cia Ltda., through the analysis of the tax legislation during the 2014 period. To which was important to apply methods descriptive research, design operations not experimental, deductive method, analytical techniques also considered as the survey which allowed obtaining real information needed to go analyzing, highlighting and supporting the mistakes of the financial statements and each of the declarations. The Tax Audit allowed assessing compliance with which the company has with the state by applying methods and techniques, auditing standards and analysis of tax laws, to finally issue a report on tax compliance where the shortcomings are expressed and errors found in each of the declarations and the financial statements. El presente trabajo de investigaci?n se realiz? en la empresa Calzacuba C?a. Ltda., debido al inadecuado uso de pol?ticas contables, retraso en los registros de operaciones, errores y presentaci?n tard?a de la informaci?n tributaria al Servicio de Rentas Internas por lo que existe la incertidumbre de que las declaraciones de impuestos no sean expresi?n fidedigna en sus operaciones registradas en libros de contabilidad para lo cual es importante ejecutar la Auditor?a Tributaria en la empresa Calzacuba C?a. Ltda., mediante el an?lisis de la normativa tributaria para determinar la razonabilidad del cumplimiento de las obligaciones tributarias durante el periodo 2014. Para lo cual fue importante aplicar los m?todos de investigaci?n descriptiva, el dise?o no experimental, el m?todo deductivo, anal?tico, adem?s se consider? las t?cnicas como la encuesta lo que permiti? obtener la informaci?n real y necesaria para ir analizando, evidenciando y sustentando los errores de los estados financieros y de cada una de las declaraciones. La Auditor?a Tributaria permiti? evaluar el cumplimiento de las obligaciones que tiene la empresa con el estado mediante la aplicaci?n de m?todos y t?cnicas, normas de auditor?a y el an?lisis de leyes tributarias, para finalmente emitir un informe de cumplimiento tributario donde se expres? las falencias y errores encontrados en cada una de las declaraciones y en los estados financieros. 2017-05-29T14:02:51Z 2017-05-29T14:02:51Z 2016-06 bachelorThesis Esp?n Riofrio, Marianela Alexandra. Esp?n Riofrio, Pamela Elizabeth (2016). Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014. Unidad Acad?mica de Ciencias Administrativas y Human?sticas. UTC. Latacunga. 232 p. http://repositorio.utc.edu.ec/handle/27000/3714 spa openAccess http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ 232 p. LATACUNGA / UTC / 2016
institution UTC
collection Repositorio UTC
universidades UTC
language
format Tesis de Pregrado
topic AUDITOR?A TRIBUTARIA
POL?TICAS CONTABLES
SRI
TRIBUTACI?N
spellingShingle AUDITOR?A TRIBUTARIA
POL?TICAS CONTABLES
SRI
TRIBUTACI?N
Esp?n Riofrio, Marianela Alexandra
Esp?n Riofrio, Pamela Elizabeth
Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
description This research was conducted in the company Calzacuba C?a. Ltda., Due to inappropriate use of accounting policies, delayed transaction records, errors and late submission of tax information to the Internal Revenue Service so the uncertainty that tax returns are not reliable expression in his will there ledgers operations accounting for which it is therefore important to run the Tax Audit Company Calzacuba Cia Ltda., through the analysis of the tax legislation during the 2014 period. To which was important to apply methods descriptive research, design operations not experimental, deductive method, analytical techniques also considered as the survey which allowed obtaining real information needed to go analyzing, highlighting and supporting the mistakes of the financial statements and each of the declarations. The Tax Audit allowed assessing compliance with which the company has with the state by applying methods and techniques, auditing standards and analysis of tax laws, to finally issue a report on tax compliance where the shortcomings are expressed and errors found in each of the declarations and the financial statements.
author2 Vizuete Achig, Marcela Patricia
author_facet Vizuete Achig, Marcela Patricia
Esp?n Riofrio, Marianela Alexandra
Esp?n Riofrio, Pamela Elizabeth
author Esp?n Riofrio, Marianela Alexandra
Esp?n Riofrio, Pamela Elizabeth
author_sort Esp?n Riofrio, Marianela Alexandra
title Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
title_short Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
title_full Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
title_fullStr Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
title_full_unstemmed Auditor?a tributaria para la empresa Calzacuba c?a. ltda., provincia de Cotopaxi, cant?n Latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
title_sort auditor?a tributaria para la empresa calzacuba c?a. ltda., provincia de cotopaxi, cant?n latacunga en el periodo del 01 de enero al 31 de diciembre del 2014
publisher LATACUNGA / UTC / 2016
publishDate 2017
url http://repositorio.utc.edu.ec/handle/27000/3714
_version_ 1635478284912295936
score 11,871979