IMPORTANCE OF EXTERNAL AUDITS FOR THE EFFECTIVE ANALYSIS OF FINANCIAL STATEMENTS
The financial statements contain information on the situation in which the company is where it is shown, its income and expenses, from the accounting point of view, these statements are a fundamental part for the help in decision making for the management or board of directors, and with them it is k...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | México |
| Institución: | UNIVERSIDAD DE SONORA |
| Repositorio: | Revista de investigación académica sin frontera |
| Idioma: | español |
| OAI Identifier: | oai:oai.revistainvestigacionacademicasinfrontera.unison.mx:article/450 |
| Acceso en línea: | https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/450 |
| Access Level: | acceso abierto |
| Palabra clave: | analyze, audit, company, financial statements. analizar, auditoria, empresa, estados financieros. |
| Sumario: | The financial statements contain information on the situation in which the company is where it is shown, its income and expenses, from the accounting point of view, these statements are a fundamental part for the help in decision making for the management or board of directors, and with them it is known in a more detailed way how the company is in the economic field and knows if it is profitable or not, for this reason to ensure that these states are carried out in an efficient and safe manner, and to avoid possible fraud, the help of the external audit is used with which it is sought to verify that these states do not contain any irregularity and comply with the provisions of the laws. This research will describe the importance of applying an external audit and how it provides us with an effective analysis to ensure and verify that the financial statements are made correctly. |
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