Abstract:
The present work consists on an Analysis of tributary execution corresponding to the fiscal period 2008 of a Commercial Company located in several cantons of the county of Guayas and The Rivers dedicated to the purchase and sale of appliances. The objective is to revise the relating countable bills to the taxes and to reconcile them with the corresponding declarations to evaluate its razonability and to determine possible contingencies to suggest opportune corrections. Established procedures will be used to carry out the financial Audits as for the countable analysis of the bills besides the models demanded by Rents Interns' Service for the presentation of the Financial Reports and their respective annexes. Five chapters were developed, in the chapter I is given an introduction of the tributary audit and the taxes, in the chapter II it is described the structure of the company and analysis of the revenues and expenses by means of the statistical use of tools, in the chapter III you begins to carry out the audit program to the analyzed company, in the chapter IV the tributary nonfulfilments found in the audit is detailed. In the chapter V is detailed the conclusions and recommendations according to the normative one effective of tribute.
