ingles traduccion en español, Apuntes de Idioma Inglés

¡Descarga ingles traduccion en español y más Apuntes en PDF de Idioma Inglés solo en Docsity! Audio Good Morning teacher good morning companions My name is zuly ivoon damian sialer i am 20 years old, i am from mochumi. I am a student of the illimo public institute of higher technological education, of the study program of the fifth cycle accounting career. This didactic unit is in charge of the magister Ana Maria Guerrero millones. the theme of my professional career Accounting audit An accounting audit or financial audit is a systematic process of reviewing the annual accounts of a legal person. The purpose pursued is to verify that they reflect the faithful image of it. The audited financial statements are: the balance sheet, the income statement, the statement of changes in equity and the statement of cash flows. Through the financial audit process, the auditor (or auditors) will be in charge of verifying that the accounting reflected in the annual accounts is correct. Stages of the accounting audit process The accounting audit can be divided into three stages: Planning: At this stage, those responsible for the audit process will establish a global strategy for the audit process. It is thus intended that this be carried out as efficiently as possible. This planning will depend on the size and type of entity, the past events related to it and the possible changes that may occur in it. The result of this planning will be a matrix of potential risks related to the company to which special attention will be paid. Execution: At this stage the auditors will execute the audit according to the planning and risk matrix prepared in the previous stage. In addition to having all the information contained in the annual accounts, the auditors may require at any time extra information regarding all the movements of the company directly from the staff of the different departments. Issuance of the report: This is the stage in which the audit process culminates. At this stage, the auditor or group of auditors will express their opinion based on the evidence found. All this through the analysis of the annual accounts. I say goodbye thanking God for allowing me to be present today, my parents and teacher for all the support provided. Thank you