Auditoría de cumplimiento de las obligaciones tributarias aplicado a la Editorial Don Bosco por el ejercicio fiscal 2012

Abstract

This work is based on an auditory about the accomplishment of the tributary obligations in “Editorial Don Bosco” in Cuenca, Ecuador during the year 2012 taking in account its economic relevance. The purpose of this research study is to prove that the company has accomplished accurately with its tributary obligations, by predicting the risks derived from possible tax contingencies. In the first chapter, we will know about the audited company. Besides, the theoretical framework and the general tributary legal basis will be detailed. In that way, the reader will be introduced in the topic of this thesis. In the secondchapter, we have the preliminaryand specific planning as well as the details of how the auditory work, procedures, and auditory techniques will be applied and executed, establishing the basis for a good development of our research theme. In the third chapter, we present the fundamental point of our thesis. Here we will include the planning, the program, and the application of tests, which consist of the tributary statements analysis about the correctness and validity of the presented figures and the evaluation of their files. Finally, we will conclude with report tax obligations, which will determine if the audited company has accomplished with the tributary laws and rules. Inthe fourth chapterare theconclusions andrecommendations madeto the audited company.