Auditoria financiera 2




Este se efectúa con el objeto de cumplir con la norma de ejecución del trabajo que requiere que “ el auditor debe efectuar un estudio y evaluación adecuado del control interno existente, que le sirve de base para determinar el grado de confianza que va a depositar en él y lepermita determinar la naturaleza, extensión y oportunidad que va a dar a los procedimientos de auditoría.”



? El ambiente de control.

? La evaluación de riesgos.

? Los sistemas de información y comunicación.

? Los procedimientos de control.

? Vigilancia.

El estudio y evaluación delcontrol interno incluye dos fases:

? La revisión preliminar del sistema con objeto de conocer y comprender los procedimientos y métodos establecidos por la entidad.

? La realización de pruebas de cumplimiento para obtener una seguridad razonable de que los controles se encuentran en uso y que están operando tal como se diseñaron.


El boletín c-1 “efectivo e inversiones temporales” establece que el renglón de efectivo debe estar constituido por la moneda de curso legal o sus equivalentes, propiedad de una entidad y disponibles para la operación

? controles adecuados sobre las entradas diarias de dinero, mediante recibos prenumerados, relaciones de cobranza y de valores recibidos porcorreo, endosos restrictivos, etc.

? Depósito integro e inmediato de la cobranza.

? Aprobación por parte de la administración de las firmas autorizadas para girar contra las cuentas bancarias y para las adquisiciones, ventas y gravámenes de los valores.

? Autorización previa de las salidas de dinero, expedición de cheques nominativos, limites para el pago en efectivo,comprobación adecuada, etc.

? Adecuada protección de la entidad mediante el afianzamiento de las personas que manejan fondos y valores.

? Arqueos periódicos del efectivo y valores.


De conformidad con el boletín C-3 de la comisión de principios de contabilidad, las cuentas por cobrar seconstituyen por todos los derechos exigibles de cobro originados por ventas, servicios prestados, otorgamiento de préstamos o cualquier otro concepto análogo.

? Existencia de autorización y documentación de las ventas a crédito, de los precios de ventas, y del descuento y devoluciones.

? Segregación adecuada de las funciones de recepciones de pedido de clientes, crédito, embarque,facturación, cobranza, devoluciones y contabilizaciones.

? Registro, en el periodo correspondiente, de la factura que ampara los embarques clientes y a las notas de crédito que respaldan las devoluciones recibidas.

? Vigilancia constante y efectiva sobre los vencimientos y cobranza, principalmente con base en información sobre antigüedad de saldos.


El rubro de inventarios los constituyen los bienes de una empresa destinados a la venta o a la producción para su posterior venta, tales como materia prima, producción en proceso, artículos terminados y otros materiales que se utilicen en el empaque, incluyendo los inventarios en tránsito así como los anticipos a proveedores.

? Autorización demétodo de valuación seleccionado por la empresa.

? Registro oportuno de la inversión en inventarios y del pasivo correspondiente.

? Registro oportuno de todos los embarque y, en su caso, su facturación, incluyendo la contabilización del correspondiente costo de ventas.

? control de las devoluciones.

? Custodia física adecuada de los inventarios.

? Inventarios…

55 thoughts on “Auditoria financiera 2

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