Auditoría de Cuentas A Pagar y Otros Documentos Por Pagar

 

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AMSKJQ SJISGEJ ^JHM

 

M\IGYJ M\IG YJSÈ SÈM M IL A\LB A\LBYM YMQ Q M ^MEM ^MEMS S W JYSJ JYSJQ Q IJA\ IJA\HL HLBY BYJQ JQ ^JS ^JS ^MEMS

Lb km mu muig igtj tjrg rgm m il kms kms au aulb lbtm tms s pj pjrr pm pmem emrr y jt jtrj rjs s ij ijau auhl hlbt btjs js pj pjrr pm pmem emr  r  Císgam Cís gamhlb hlbtl tl sl gba gbakuy kuylb lb tji tjims ms kms au aulbt lbtms ms qu qul l ajr ajrrls rlspjb pjbilb ilb m ilu iluims ims ajbtrmèims pjr kms ajhprms il hlrambaèms blalsmrgms pmrm lk ilsmrrjkkj il km matgvg mat gvgim imi i il km lhp lhprls rlsm. m. Ymh Ymhcgç cgçb b lst lstíb íb mqu mqulkk lkkms ms qul ajr ajrrls rlspjb pjbilb ilb m kms iluims il suhgbgstrmijrls il cglbls y slrvgagjs qul bj tglblb km ajbsgilrmagñb il prjvllijrls, lk jcdltgvj ilk muigtjr ls `jrhmrsl ubm jpgbgñb rmzjbmckl il kms aulbtms m pmemr. Kjs jcdltgvjs il km muigtjrèm qul vlbirèmb sglbij lk elblrmk vlrg`gamr qul kjs ghpjrtls m pmemr pjr tjij ajbalptj ajrrlspjbilb m jckgemagjbls ajbtrmrgms pjr  km lbtgimi y sjb rmzjbm rmzjbmckls ckls rlspl rlsplatj atj m kjs ghpjrtl ghpjrtls s qul sl pglbsm pglbsmb b pmem pmemr. r. Jcdltgvjs lsplaè`gajs ajhprjcmr qul kjs ghpjrtls rlvlkmijs lb kms aulbtms pjr  pmemr ajrrlspjbilb m kms jckgemagjbls ajbtrmèims pjr km lbtgimi m `mvjr il tlralr tlr alrjs, js, prj prjvll vllijr ijrls, ls, mar marlli llijrl jrls s y lbt lbtgim gimils ils pôc pôckgam kgams, s, vlr vlrg`ga g`gamr mr qul kms aulbtms pjr pmemr sl prlslbtmb ajrrlatmhlbtl rlsplatj m ghpjrtls, plrèjij, ajbalptj, lta., ajhprjcmr qul kjs iltmkkls y rlpjrtls aumirmb ajb kjs hmyjrls muxgkgmrls y lk kgcrj hmyjr. vlrg`gamr qul kjs amrejs rlmkgzmijs lb kms aulbtms pjr  pmemr omb sgij pjr pmejs mutjrgzmijs., Slvgsgñb il kms aulbtms pjr pmemr m prjvll prj vllij ijrls rls y sl slkla klaagj agjbmr bmr mk prj prjvll vllijr ijr hís cl clbl` bl`gag gagmij mij ajb kms aul aulbtm btms, s, vlrg`gamr y rlmkgzmr ub lstuigj ajhpmrmtgvj il j`lrtms y ajtgzmagjbls il jtrjs prjvllijrls Lb lk ajbtrjk gbtlrbj il kms aulbtms pjr pmemr y jtrjs ijauhlbtjs pjr pmemr  tglbl lsplagmk rlklvmbagm lb lstm írlm lk sgstlhm il ajbtrjk gbtlrbj lstmcklagij pjr km lhprlsm6 pjr lkkj, lk muigtjr ilcl ajbjalr kjs agraugtjs lstmcklagijs pjr  km lhprlsm lb lk `kudjermhm pmrm kms ajhprms y ilhís aulbtms m pmemr. Il km gb`jrhmagñb jctlbgim y il su ajhprjcmagñb ilplbilrí lk ermij il `gmcgkgimi qul tlbem lk muigtjr y, lb `ubagñb il lkkj, rlmkgzmrí ub hmyjr j hlbjr bôhlrj il prulcms tmbtj il auhpkghglbtj ajhj sustmbtgvms.  Msplatjs `ubimhlbtmkls `ubimhlbtmkls lb lk ajbtrjk gbtlrbj, s sjb jb kjs sgeuglbtls4 

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\bm milaumim slerlemagñb il `ubagjbls, ajb plrsjbms gbilplbiglbtls pmrm amim ubj il kjs ilpmrtmhlbtjs qul gbtlrvglblb. •Mutjrgzmagñb il ajhprms. •Plrg`gamagñb il `maturm. •Slalpagñb il prjiuatjs •Ajbtmcgkgzmagñb. •Mutjrgzmagñb il pmej Plrg`gamr km lxgstlbagm il mkcmrmbls il lbtrmim prlbuhlrmijs. Lxgstlbagm il ub ajbtrjk lb lk hjhlbtj il rlalpagñb il km hlrambaèm (ajbtlj y ajbtrjk il amkgimi). Lstmcklaghglbtj il km `jrhm y ajbigagjbls il pmej kgstmij il prjvllijrls y marllijrls mutjrgzmijs, lsplag`gambij auík j auíkls sjb kjs hldjrls pmrm km lhprlsm (pjr kms j`lrtms qul rlmkgzmb).

 

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Quplrvgsgñb il kms `maturms il prjvllijrls y marllijrls, ajhprjcmbij4 prlagjs, ajbigagjbls il pmej, ilsaulbtjs, ñrilbls il ajhprm, lta. Slmkgzmag Slmk gzmagñb ñb il ajba ajbagkgma gkgmagjbls gjbls plrgñigam plrgñigams s lbtrl `gaom `gaoms s gbigv gbigvgium giumkls kls il prjvllijrls y marllijrls, y kjs smkijs ilk hmyjr mk `gbmk il amim hls. Slegstrj y ajbtrjk il kms hlrambaèms rlagcgims, ajhprjcmbij qul sl majhpmým majh pmýmrm rm ijau ijauhlbtm hlbtmagñb agñb ajrrl ajrrlspjb spjbiglbt iglbtl l (mkcm (mkcmrmbls rmbls il lbtrm lbtrmim, im, jrilb il pligij, lta.)

Kjs prjalighglbtjs il muigtjrgm utgkgzmijs ilplbilríb `ubimhlbtmkhlbtl il kjs sgeuglbtls `matjrls4 

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Ajbjaghglbtj ilk blejagj y ilk slatjr ijbil sl lbaulbtrm gbakugim km lhprlsm. Ajbakusgjbls jctlbgims sjcrl lk ajbtrjk gbtlrbj. Ghpjrtmbagm rlkmtgvm il kjs smkijs

kjs kjs pr prja jali ligh ghgl glbt btjs js pm pmrm rm km vl vlrg` rg`ga gama magñ gñb b il au aulb lbtm tms s m pm pmem emrr hl hlig igmb mbtl tl km vlrg`gamagñb il aulbtms m pmemr lk muigtjr jctlbiríb km hldjr lvgilbagm sjcrl lstm írlm il kjs prjpgjs prjvllijrls y marllijrls. ^mrm lkkj sjkgagtmrí il km lhprlsm km rlimaagñb il amrtms il agraukmrgzmagñb pmrm tjijs kjs slklaagjbmijs slklaagjbmijs.. Ql tlbi tlbirí ríb b lb au aulb lbtm tm tjim tjims s kms kms au aulb lbtm tms s il pr prjv jvll llij ijrl rls s y ma marl rlli lijr jrls ls gbakuy gba kuylbi lbij j kms il iluim uims s rla rlaje jegim gims s lb l`l l`latj atjs s aj ajhlr hlragm agmkls kls.. Lk tmh tmhmýj mýj il km hulstrm m agraukmrgzmr lstmrí lb `ubagñb ilk rlsuktmij ilk ajbtrjk gbtlrbj y ilk argtlrgj utgkgzmij pjr lk muigtjr. Kjs lb`jquls il kjs muigtjrls mk muigtmr kms aulbtms pjr pmemr 

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Iltlrhgbmr km lxgstlbagm il kms aulbtms pjr pmemr Iltlrhgbmr km lxmatgtui il kms aulbtms pjr pmemr. Plrg`gamr km gbtlergimi il sus pmrtgims Ilag Il agig igrr sg km vm vmku kuma magñ gñb b il kms kms au aulb lbtm tms s pj pjrr pm pmem emrr sl md mdus ustm tm m kj kjs s rlqulrghglbtjs lstmcklagijs lstmcklagijs lb kms bjrhms il gb`jrhmagñb `gbmbaglrm. Plrg`gamr km lxmatgtui il kms aulbtms pjr pmemr. Iltlrhgbmr km prlslbtmagñb il kms aulbtms pjr pmemr ilbtrj ilk Lstmij

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il Qgtumagñb @gbmbaglrm Iltlrhgbmr km prjpglimi il kms aulbtms pjr pmemr 

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Lk prjermhm il muigtjrgm muigtjrgm pmrm km lkmcj lkmcjrmagñ rmagñb b il kjs prjer prjermhms mhms il muig muigtjrgm tjrgm ilclhjs tlblr prlslbtl trms msplatjs `ubimhlbtmkls, kms aumkls sjb4

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Lvmkumr kjs rglsejs gbolrlbtls Lvmkumr kjs ajbtrjkls gbtlrbjs

=. Ajbj Ajbjalr alr l lkk ajbt ajbtrjk rjk gbt gbtlrbj lrbj i il l kms a aulbt ulbtms ms pjr p pmemr. memr. 3. Lvm Lvmkum kumrr lk rgls rglsej ej il ajbt ajbtrjk rjk gbtl gbtlrbj rbj lb cmsl m km mpk mpkgam gamagñ agñb b il pru prulcm lcms s sustmbtgvms y il auhpkghglbtj. 1. Slmk Slmkgzmr gzmr prul prulcms cms sust sustmbtgv mbtgvms ms qul plrhg plrhgtmb tmb lvmku lvmkumr mr kjs ajbtrj ajbtrjkls kls kklvm kklvmijs ijs sjcrl kjs rlegstrjs.

 

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^rulcms sustmbtgvms mpkgamims m km aulbtm pjr pmemr.

=. 3. 1. 9. =?/>=/muigtjrgm-il-kms-aulbtms-pjr-pmemrottps4//muigttgbe.ckjespjt.ajh/3>=?/>=/muigtjrgm-il-kms-a ulbtms-pjr-pmemry.othk ottp4//muigtsjbhlr.ckjespjt.ajh/3>>?/=3/muigtjrgm-il-aulbtms-yijauhlbtjs-pjr.othk