Auditoría financiera de propiedades, planta y equipo en las empresas del sector de telecomunicaciones
The purpose of this investigation, called “FINANCIAL AUDITING OF PROPERTIES, PLANT AND EQUIPMENT IN COMPANIES IN THE TELECOMMUNICATION SECTOR”, aimed to analyze the accounting procedures applied for the period ended December 31, 2019, and their impact at the time of the transition of the old IAS 17...
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| Format: | master thesis |
| Status: | Published version |
| Publication Date: | 2023 |
| Country: | Ecuador |
| Institution: | Universidad Laica Vicente Rocafuerte |
| Repository: | Repositorio Universidad Laica Vicente Rocafuerte |
| Language: | Spanish |
| OAI Identifier: | oai:localhost:44000/6024 |
| Online Access: | http://repositorio.ulvr.edu.ec/handle/44000/6024 |
| Access Level: | Open access |
| Keyword: | Auditoría financiera Contabilidad Empresa Telecomunicación |
| Summary: | The purpose of this investigation, called “FINANCIAL AUDITING OF PROPERTIES, PLANT AND EQUIPMENT IN COMPANIES IN THE TELECOMMUNICATION SECTOR”, aimed to analyze the accounting procedures applied for the period ended December 31, 2019, and their impact at the time of the transition of the old IAS 17 leases to the new standard of leases IFRS 16. For this, it was developed based on a mixed methodology with a non-experimental descriptive approach through techniques such as observation and interview directed at administrative staff and operators, which helped to identify that there are certain control deficiencies that must be improved to minimize the risks of errors or fraud. In addition, it was determined that the non-current assets at the cut-off date are not exposed to impairment and therefore do not require adjustments to the book value............. |
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